Thus, in the case of the presumption of advancement, the assumption favours the receiving party to the account, and the burden falls to the party challenging that otherwise automatic transfer originating inter vivos (see Pecore, paragraphs 27 and 81). Of interest, the presumption favouring a child does not survive the child’s reaching the age of majority notwithstanding the common law basis for its initial presumption (see Madsen Estate v. Saylor, 2007 SCC 18, the majority). Standard of Proof
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