What are some types of evidence that may be relevant to determining the intent of a transferor?

British Columbia, Canada


The following excerpt is from Pinsonneault v Courtney, 2022 BCSC 120 (CanLII):

In Mawdsley v. Meshen, 2010 BCSC 1099 at para. 289, the court referenced Pecore in summarizing a non-exhaustive list of types of evidence that may be relevant to determining the transferor’s intent: a) evidence of the transferor’s intent arising subsequent to the transfer; b) the documents used for the transfer; c) the control and use of the relevant funds; d) whether a power of attorney had been granted to the transferee; and e) the manner in which the transferor treated the transferred asset for tax purposes.

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