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In Cusack v. Cusack, the BCSC clarified the post-Tom v. Tang framework for assessing whether the disinheritance of an adult child is justified. The Court found that, although the plaintiff’s estrangement from her father during childhood was not her fault, because she later reconciled with her father and then chose to become estranged again, this subsequent estrangement was found to negate her father’s moral obligations toward her and to justify her disinheritance.

The Underused Housing Tax Act imposes an annual tax of 1% of the value of vacant or underused residential property that is owned directly or indirectly by persons who are not Canadian citizens or permanent residents, and certain other entities, unless an exemption applies.