Plain-language questions and answers about Ontario law.
After you buy an Ontario corporation's shares, its tax year ends and net capital losses are lost, while some business losses may survive.
Read the full answer →A person with a financial interest can go to court to make an executor pass accounts or file a statement of assets, though no fixed schedule applies.
Read the full answer →Beneficiaries can sometimes be paid early, but an executor who distributes without a clearance certificate can be personally liable for unpaid tax.
Read the full answer →Yes. A beneficiary can apply to the Superior Court of Justice to remove an executor, but the court decides and takes removal of an executor seriously.
Read the full answer →A beneficiary outside Canada can be paid, but estate or trust income paid to them is generally subject to 25% Part XIII tax unless a treaty reduces…
Read the full answer →A buyer who fails to close can face damages and loss of the deposit, and you can generally re-list the home; forcing the sale is much harder.
Read the full answer →Not automatically: Ontario follows buyer beware, so your options depend on whether the defect is patent or latent and whether the seller concealed it.
Read the full answer →Yes, but only if equalizing would be unconscionable under the factors in s. 5(6) of the Family Law Act, in very special situations.
Read the full answer →Yes, a house is liable for the deceased's debts, but secured creditors, priority rules and good-faith buyers affect what happens.
Read the full answer →Possibly: an adult child added to a parent's account is presumed to hold it in trust for the estate unless they can show a gift was intended.
Read the full answer →A lender cannot give a notice of sale until a default has lasted 15 days, and the sale cannot happen until 35 days after the notice.
Read the full answer →Yes, a child can be named, but money for a minor is managed by a trustee, a guardian of property or the court generally until the child turns 18.
Read the full answer →You may be able to trim what crosses your line, but boundary trees and municipal tree by-laws can limit you, and damage may support a claim.
Read the full answer →Yes. An Ontario court can refuse or return a probate application and sends Form 74O with the reason; missing documents can often be fixed by sending…
Read the full answer →In many cases, yes: Ontario's Children's Law Reform Act can make both spouses legal parents after donor conception or surrogacy without adoption.
Read the full answer →A seller can often deal with other buyers, but whether they can accept another offer during your counter-offer depends on the wording and timing.
Read the full answer →Yes, you can waive spousal support in an Ontario separation agreement, but a court can set the waiver aside if it is unconscionable.
Read the full answer →Yes. Many LTB applications can be filed through the Tribunals Ontario Portal, and hearings can be virtual, written, or in person if approved.
Read the full answer →Often yes: an executor can pay properly incurred estate expenses from the estate, and the executor's own compensation is a separate allowance.
Read the full answer →Yes. An Ontario executor may claim a fair and reasonable allowance, unless the will fixes it, and the fees are generally taxable income.
Read the full answer →An executor generally needs a Certificate of Appointment to manage a deceased person's sole bank accounts in Ontario; other relatives cannot withdraw.
Read the full answer →The estate pays the tax as a deposit when probate is filed, by cheque, draft, cash or debit; whether frozen funds can be used depends on the facts.
Read the full answer →Yes. You can renounce before acting, but once you have started administering the estate you generally need a court order to step aside.
Read the full answer →A named executor does not have to act and can renounce, but one who has already started acting generally needs a court order to step down in Ontario.
Read the full answer →Yes, an executor in Ontario can pay or be repaid for expenses properly incurred in carrying out the estate, but a court can later disallow them.
Read the full answer →Yes, an unmarried partner can claim spousal support in Ontario after three years of living together, or sooner if you share a child.
Read the full answer →In Ontario, a court can relieve a payor of part or all child support arrears and interest if circumstances changed or new evidence exists.
Read the full answer →Whether a common-law partner can join your health or dental plan in Ontario depends on how that plan defines spouse, not on one set legal test.
Read the full answer →Estate debts are paid before beneficiaries receive their share, and an estate trustee can be personally liable for some early distributions.
Read the full answer →No. Assets must be valued at fair market value at death, backed by documents, and understating value can lead to fines, imprisonment or reassessment.
Read the full answer →A named executor living abroad can apply, but the court may require a bond unless a judge waives or reduces it, and some originals must be filed on…
Read the full answer →Unmarried partners have no statutory right to stay in a home the other owns, though a restraining order may be possible if you fear for your safety.
Read the full answer →You generally need a municipal building permit for new structures over 10 square metres, but a small detached shed of 15 m² or less can be exempt.
Read the full answer →Yes, you can challenge a will for lack of testamentary capacity; the will's defender must prove capacity, but you need some evidence first.
Read the full answer →A joint tenant can generally end the joint tenancy alone by registering a transfer to themselves, which ends survivorship for that share in Ontario.
Read the full answer →Ontario separation agreements can be changed by a signed, witnessed amendment, or set aside by a court on limited grounds, but regret alone is not…
Read the full answer →A married person can ask the court for exclusive possession of the family home, even if the home is in the other spouse's name.
Read the full answer →Yes: parents who agree can ask a judge for an order on consent, often dealt with in writing using Form 14B, so a hearing may not be needed.
Read the full answer →Yes, a co-owner can generally apply to court for partition or sale under Ontario's Partition Act, and the court refuses only in limited circumstances.
Read the full answer →Possibly: joint owners can apply to court for partition or sale, but a spouse's matrimonial home rights and other claims can affect whether a sale…
Read the full answer →Yes. Your spouse does not have to consent to a divorce in Ontario; the ground is marriage breakdown, usually one year of separation.
Read the full answer →Yes. In Ontario, parents must support their children whether or not they were ever married, and you can apply to court to set the amount.
Read the full answer →Banks set their own rules on releasing funds before an estate trustee is appointed; under a will, funeral costs are normally paid before distribution.
Read the full answer →A parenting case is usually started where the children live, and border travel without the other parent may call for a notarized consent letter.
Read the full answer →A court can set a different child support amount if you or a child would suffer undue hardship, but a standard of living test can still defeat the…
Read the full answer →You may be able to port your mortgage to a new home if your mortgage is eligible, keeping your rate and terms; check with your lender first.
Read the full answer →A construction lien can be cleared from title if the court vacates it once the amount claimed is paid into court or security is posted.
Read the full answer →If you find an asset after the certificate is issued, you file an amended Estate Information Return within 60 days and pay any extra tax.
Read the full answer →Ontario guidance says to get the certificate before signing an agreement of purchase and sale, though some exceptions can apply.
Read the full answer →Tax arrears, CRA debts, writs of execution and construction liens can all affect your home; a title search shows what is registered.
Read the full answer →Whether you can sell or mortgage your tenants in common share alone depends on the facts, but co-owners who disagree can face partition or sale in…
Read the full answer →Severing farmland in Ontario needs a Planning Act consent, and new residential lots in prime agricultural areas are allowed only in narrow cases.
Read the full answer →A new job does not automatically end spousal support in Ontario; a court decides whether to reduce or end it once your ex is truly self-sufficient.
Read the full answer →Yes, you can use an FHSA and the RRSP Home Buyers' Plan for the same qualifying home, if you meet every condition at the time of each withdrawal.
Read the full answer →A neighbour who re-grades and sends collected water onto your lot can face liability, and the municipality may regulate grade changes.
Read the full answer →A condo board can generally levy a special assessment through common expense fees without owner approval, but your governing documents may add rules.
Read the full answer →An executor living outside Ontario may still act, but a bond may be needed unless they live in another province, territory or a Commonwealth country.
Read the full answer →Whether an attorney under a power of attorney can change a life insurance beneficiary in Ontario is not settled by statute, so get advice before…
Read the full answer →Yes, the court can replace a guardian of property or end the guardianship, and it can order a guardian to pass their accounts.
Read the full answer →Yes, a cohabitation agreement can be signed in Ontario after you have already moved in together, and it can set how property and support are handled.
Read the full answer →You can appeal an Ontario family court order, but the court and deadline depend on who made it and whether it is final or temporary.
Read the full answer →Conditions about who may live with a child can be made enforceable through terms in a court order, and a restraining order can bar contact in Ontario.
Read the full answer →Yes, in many cases. An uncontested divorce in Ontario is decided on paper, and the rules do not require anyone to attend court in person.
Read the full answer →The court can grant custody to a consenting person other than a foster parent under section 102, which ends the child protection case in Ontario.
Read the full answer →Most inheritances are not reported as income by the person who receives them, but tax can arise on the deceased's final return or when you later sell.
Read the full answer →Yes: both spouses have an equal right to possess a matrimonial home whoever holds title, and one spouse generally cannot sell or mortgage it alone.
Read the full answer →Often not: an uncontested Ontario divorce is decided on paper, but parties attend the conferences if the divorce is contested.
Read the full answer →Common-law partners in Ontario have no legal duty to split property, but they may claim spousal support in some cases after separating.
Read the full answer →You file Form T1135 only if specified foreign property cost more than $100,000, and a personal-use vacation home is excluded.
Read the full answer →No, Ontario does not make mediation mandatory before a family case, but you must attend a Mandatory Information Program unless an exception applies.
Read the full answer →A house you held jointly with your spouse and that passes by survivorship is not counted for Ontario probate tax; one in the deceased's name alone is.
Read the full answer →Blame for the breakup, such as an affair or who left, is generally not considered when a court decides spousal support under the Divorce Act in…
Read the full answer →Probate is normally needed to sell a house the deceased owned alone, but joint tenants and small estates have other routes.
Read the full answer →Canada and the U.S. may both tax income and gains from U.S. real property, and Canada gives a deduction for U.S. tax paid on U.S.-source income.
Read the full answer →Yes, usually. If you sell an Ontario home owned under 365 days, the profit is treated as business income and the principal residence exemption is…
Read the full answer →Parenting coordination is a private, usually paid service; how fees are shared depends on your agreement or order, so check it before you sign.
Read the full answer →Many Ontario trusts must file a T3 return with the CRA, though listed trusts are generally exempt, and late filing can bring penalties.
Read the full answer →A contested Ontario divorce does not go straight to trial: a judge must hold at least one conference, and trial scheduling has conditions.
Read the full answer →Children's aid societies have the exclusive mandate to investigate in Ontario, and a lawyer can advise you before you talk or sign anything.
Read the full answer →Banks usually want probate when an account was in the deceased's name alone; any limit for smaller balances is the bank's own policy and varies.
Read the full answer →A cohabitation agreement must be written, signed and witnessed to be enforceable in Ontario; independent legal advice is not a listed formal…
Read the full answer →If both joint owners died together or the order is uncertain, each owner's share generally goes through that owner's own estate.
Read the full answer →In Ontario, a deceased joint tenant's share goes to the surviving owner, not under the will, unless an exception such as the matrimonial home applies.
Read the full answer →The legal representative must make sure the final T1 is filed and tax paid, and should seek a CRA clearance certificate as needed.
Read the full answer →Child support in Ontario can continue past 18 while a child is in full-time education, and post-secondary costs can be added to the amount.
Read the full answer →A divorce usually revokes gifts to a former spouse in your will, but check and update life insurance and RRSP beneficiary designations yourself.
Read the full answer →Shares generally must pass a 90% active-business test at sale, a 24-month holding period and a 50% asset test, with exceptions such as on death.
Read the full answer →A municipal by-law can require a permit before you injure or destroy a tree, even on your own lot, and boundary trees have extra protection.
Read the full answer →If your Ontario home was your principal residence every year you owned it, the gain is usually tax-free; otherwise only part is exempt.
Read the full answer →Equalization does not apply to unmarried couples in Ontario, so a common-law separation agreement must spell out who keeps what and any contributions.
Read the full answer →No CRA clearance certificate covers an ordinary Ontario business sale, so buyers rely on seller authorization, account statements and holdbacks.
Read the full answer →You can end a tenancy for your own use with at least 60 days' notice, and one month's rent is generally owed unless the 120-day exception applies.
Read the full answer →Court-ordered support is filed with the Family Responsibility Office automatically, while separation agreements must be filed and registered first.
Read the full answer →You choose the right notice and form, such as an N4 then an L1 for unpaid rent, file with the LTB, serve documents and prepare evidence for a hearing.
Read the full answer →An estate trustee who cannot find a beneficiary should not distribute that share; the court can give directions or hold the money in Ontario.
Read the full answer →Yes: people who intend to marry can make a marriage contract in Ontario, but it must be in writing, signed and witnessed to be enforceable.
Read the full answer →Ask for an urgent hearing by filing a Form 14 notice of motion and a sworn Form 14A affidavit; without-notice orders must return to court within 14…
Read the full answer →A relative or family friend in Ontario can apply to court for a parenting order on decision-making responsibility, supported by an affidavit and…
Read the full answer →Survivorship applies only to joint tenants. Ontario treats co-owners as tenants in common unless the deed says joint tenants, so read the parcel…
Read the full answer →Find the paying parent's income in the Ontario table, then read across to the number of children; the 2025 tables took effect October 1, 2025.
Read the full answer →Once you pay what you owe, the condo corporation must discharge the lien; you can pay at any point until the unit is sold, including payout costs.
Read the full answer →You repay Home Buyers' Plan withdrawals to your RRSP on a set schedule, and a missed minimum payment is added to your income for that year.
Read the full answer →The estate trustee, not the beneficiary, has authority to sell estate property, and the sale can have federal tax consequences.
Read the full answer →To sell a business in Ontario, first decide between a share sale and an asset sale, then plan for tax, approvals and employees with legal and tax…
Read the full answer →Title steps depend on how the house was owned: a surviving joint owner records survivorship, while a sole owner's house usually needs probate.
Read the full answer →A relative or community member can be assessed by the society for a kin placement, and the court must consider kin before society care in Ontario.
Read the full answer →A trust ends under its own terms or by an agreed change; where some beneficiaries cannot consent, the Superior Court of Justice may approve it.
Read the full answer →You prove entitlement by showing your place in the will or, with no will, in Ontario's intestacy order; the documents an estate trustee asks for vary.
Read the full answer →You must report an inheritance to ODSP, it is generally treated as income in the month received, and a trust may protect eligibility in Ontario.
Read the full answer →Divorce affects your marital status with the CRA, how support is reported, and how property transfers between spouses are taxed.
Read the full answer →Holding title in trust splits legal ownership from beneficial ownership, and it can trigger land transfer tax and other consequences depending on the…
Read the full answer →The Bulk Sales Act is repealed; protection now comes from checks like a WSIB purchase certificate, sales tax certificates and residency inquiries.
Read the full answer →The lifetime capital gains exemption can shelter up to $1,250,000 of gains on qualifying shares sold after June 24, 2024, a $625,000 deduction.
Read the full answer →If your mortgage has its own power of sale, the sale cannot be made until 35 days after notice; a mortgage without one needs 45 days' notice.
Read the full answer →The spouse with the smaller net family property is entitled to half the difference between the two, with some property excluded.
Read the full answer →In general, a court claim for an equalization payment must start within six years of separation or two years after divorce, whichever is first.
Read the full answer →Ontario family cases have no single timeline, but the rules set fixed steps and deadlines. See what shapes the timing and what can speed it up or…
Read the full answer →No set timeline exists for most steps of an Ontario family case, but the order of steps and early deadlines are clear, and several factors affect…
Read the full answer →There is no fixed timeline, but the law sets a 30 or 60-day answer period, and a divorce takes effect on the 31st day after judgment.
Read the full answer →Published LTB timelines say L1 and L9 applications are scheduled in about 3 months and most others in 5 to 7 months, with orders within 30 days of…
Read the full answer →There is no single waiting period for every estate: an intestacy has a one-year bar, and spousal and support claims can affect timing.
Read the full answer →Ontario law lets an executor take a fair and reasonable allowance for care, pains, trouble and time, set by a judge if needed, not a fixed percentage.
Read the full answer →A marriage contract can exclude property from equalization in Ontario, but it cannot limit your rights in the matrimonial home.
Read the full answer →Selling in Ontario involves legal fees, commission plus 13% HST, a possible mortgage penalty and other costs, so net proceeds depend on your…
Read the full answer →Title insurance is optional in Ontario and paid as a one-time premium; it may cover title defects and fraud but excludes defects you knew about.
Read the full answer →Ontario estate administration tax on a $500,000 estate is $6,750: nothing on the first $50,000, then $15 per $1,000 above that, or 1.5%.
Read the full answer →Spousal support guidelines estimate amount and length from the income gap and years together, but they are advisory and a judge can go outside them.
Read the full answer →Most inheritances are not reported as income in Canada, but an Ontario resident with foreign property over $100,000 may have to file Form T1135.
Read the full answer →An executor must file the deceased's final T1 return and generally needs a CRA clearance certificate before distributing property.
Read the full answer →The Condominium Act does not require owners to carry insurance, but your governing documents may, and the corporation's policy leaves gaps.
Read the full answer →Under the Divorce Act, custody is no longer used: decision-making responsibility replaced custody and parenting time replaced access since March 2021.
Read the full answer →Using a real exemption is legal, but understating the price is an offence with fines and possible jail, and the Act also has an anti-avoidance rule.
Read the full answer →A share sale may let you use the lifetime capital gains exemption, while an asset sale is taxed in the corporation; here is how the two differ in…
Read the full answer →Estate accounts record what came in, what went out and what is left; accounts filed with the court follow a set list under the Rules of Civil…
Read the full answer →The usual order is offer or letter of intent, due diligence, purchase agreement and closing, with legal checks on tax, WSIB, the lease and employees.
Read the full answer →Before a court appoints an estate trustee on an Ontario intestacy, a relative has no legal authority over the estate, so act carefully and get advice.
Read the full answer →Sellers in Ontario usually pay legal fees, a mortgage discharge fee and often realtor commission, plus other costs that depend on your sale.
Read the full answer →Generally no motion is heard before a case conference, but the rule does not apply in urgency or hardship, and some motions can be made without…
Read the full answer →A matrimonial home is property you and your spouse ordinarily lived in as a family residence, and an Ontario couple can have more than one.
Read the full answer →Condo fees pay for common element upkeep, cleaning, building maintenance, management and reserve fund contributions, split by your unit's percentage.
Read the full answer →You need the original will and codicils, proof of death, Form 74A and other court forms, plus documents that support the value of each asset.
Read the full answer →A real estate lawyer reviews your agreement, searches title, prepares documents and registers the transfer, and transfers generally need two lawyers.
Read the full answer →A share purchase agreement usually covers price, closing conditions, warranties and covenants, but most protections are set by contract and tax rules.
Read the full answer →In Ontario, the married spouse with the larger net family property pays the other half the difference as an equalization payment, after exclusions.
Read the full answer →A non-resident executor may need to give security, handle Ontario filings and tax clearance, and think about where the estate is managed for tax…
Read the full answer →A court can set aside a prenup in Ontario if a party failed to disclose significant assets or significant debts existing when it was made.
Read the full answer →If an executor dies or is incapable, a replacement can be appointed by a court certificate, with the Public Guardian and Trustee as a last resort.
Read the full answer →Skipping required probate in Ontario can leave land and accounts stuck and make a representative personally liable for tax debts if they distribute…
Read the full answer →If your ex breaks a separation agreement in Ontario, you can register support with the Family Responsibility Office or ask a court to enforce it.
Read the full answer →If a seller refuses to close in Ontario, a buyer may seek specific performance or damages and register a certificate of pending litigation on title.
Read the full answer →Co-executors who disagree can ask the court for opinion, advice or direction without starting an action, or seek removal of an executor if needed.
Read the full answer →Understating the price is an offence in Ontario, with a fine of at least the greater of $1,000 or 50% of the tax owed, plus possible penalties.
Read the full answer →If your spouse does not answer your application, the Ontario family court case can still go ahead without them, often on affidavit evidence.
Read the full answer →In Ontario, an estate with no will and no heirs goes to the Crown, but the law searches wide through relatives first, and later claims are possible.
Read the full answer →When the last joint owner dies, no one is left to take by survivorship, so the property goes to that person's estate and an estate trustee deals with…
Read the full answer →If a trust's only trustee dies, their personal representatives can act for now, and a replacement is appointed in writing or by the court.
Read the full answer →In Ontario, a Family Law Act support order binds the payor's estate unless it says otherwise, and a child may also claim support from the estate.
Read the full answer →If no beneficiary is named or none is living, the insurance money is paid to the estate in Ontario, where it can face estate debts and probate tax.
Read the full answer →If your home is sold under power of sale, proceeds follow a set order, but that order does not apply to a mortgage with its own power of sale.
Read the full answer →An Ontario pension counts as property in net family property, and an RRSP can move tax-free between separated spouses under an order or agreement.
Read the full answer →The brokerage normally holds the deposit and, if you and the buyer disagree, pays it out only on a signed release from both sides or a court order.
Read the full answer →A married spouse can ask an Ontario court for exclusive possession of the matrimonial home even if it is in the other's name; unmarried partners…
Read the full answer →An adult child added to a parent's title is presumed to hold the house on resulting trust for the estate, unless a gift is proved.
Read the full answer →Child support income starts from Total income on your tax return, adjusted for dividends and capital gains; a court may look at three years for…
Read the full answer →A bare trust is where someone holds property as agent for the real owner; reporting depends on the year and exceptions such as joint accounts.
Read the full answer →An Ontario court requires a bond when there is no will, the applicant is not named in the will, or lives outside Canada and the Commonwealth.
Read the full answer →A certificate of pending litigation is a registered notice on land that warns buyers of a claim, and the court can discharge it on set grounds.
Read the full answer →A common-law spouse in Ontario may claim support and child support, but has no automatic property equalization or home possession rights.
Read the full answer →A condo reserve fund is an account kept only for major repairs and replacements; read the reserve fund study and funding plan to judge if it is…
Read the full answer →An FHSA is a savings account for first-time buyers, and a qualifying withdrawal for a home is tax-free when you meet the eligibility and withdrawal…
Read the full answer →An Ontario adoption home study is a mandatory SAFE assessment with four to six interviews over about four to six months, plus PRIDE training.
Read the full answer →Form 35.1 is a sworn parenting affidavit you file with an application, answer or motion to change that includes claims about children in Ontario.
Read the full answer →An Ontario closing is when the transfer is registered electronically and land transfer tax is paid; the steps leading up to it depend on your…
Read the full answer →A real estate joint venture in Ontario is people pooling money to buy or develop property, often as co-ownership, a partnership or a corporation.
Read the full answer →A lawyer's trust account holds your closing money separately until the deal closes; the Compensation Fund is a last resort and wire fraud is the risk.
Read the full answer →An executor's job runs from finding the will to paying debts and taxes and distributing what remains, with returns and clearance in between.
Read the full answer →An irrevocable beneficiary cannot be changed by the insured without that beneficiary's consent while they are living, under Ontario's Insurance Act.
Read the full answer →Collaborative family law uses separate lawyers and a promise not to go to court; mediation uses a neutral mediator. Here is how they differ in…
Read the full answer →Equalization is a money payment from the spouse with the higher net family property to the other, equal to half the difference, not a split of each…
Read the full answer →No official source gives an average Ontario condo fee; what you pay depends on your unit's share, size, amenities, building age and reserve fund…
Read the full answer →The final return is due April 30 of the next year for deaths from January 1 to October 31, or 6 months after the death for November and December…
Read the full answer →A parenting order is a court order you can enforce, while an informal plan can be hard to enforce; putting a plan in an agreement or order helps.
Read the full answer →A primary beneficiary is paid first; a contingent beneficiary is named to take the share if the primary beneficiary dies first, in Ontario.
Read the full answer →A shore road allowance made by Crown surveyors in a municipality is a highway owned by the municipality, opened or not, unless it has been closed.
Read the full answer →Joint tenants pass a share to the survivor by right of survivorship, while a tenant in common's share goes through the estate, with exceptions.
Read the full answer →You must file Form 13 for a support claim or Form 13.1 for any property claim, with exceptions such as table child support only.
Read the full answer →Title insurance is not required by law in Ontario; a standard owner's policy covers hidden title defects and fraud, but has exclusions.
Read the full answer →Ontario's child protection law defines relatives and community members, but which documents the society wants as proof depends on your situation.
Read the full answer →A cohabitation agreement in Ontario can cover property, support, and what happens on separation or death, but not parenting time or decision-making.
Read the full answer →Getting into an ex's email or social media without right can be a Criminal Code offence, so secure your own accounts and keep evidence instead.
Read the full answer →Married spouses share the value of property built up in the marriage, not each item, so the car, furniture and accounts are counted by value.
Read the full answer →The estate goes to the Crown only if no relative of any qualifying degree exists, and a lawful heir found later can still claim it.
Read the full answer →The estate pays the tax, but a trustee can face personal fines for not filing or misstating; liability after distributing depends on the facts.
Read the full answer →Inside a municipality, a shore road allowance is under the municipality's jurisdiction unless it was legally stopped up and sold.
Read the full answer →Who pays for tree damage to your fence or roof depends on the cause and your insurance, and a claim generally must start within two years.
Read the full answer →Debts reduce net family property, and a negative result counts as zero, so the other spouse does not take on your shortfall in an equalization.
Read the full answer →Whether you inherit a seller's debts depends on a share or asset purchase, and on WSIB, tax and creditor searches done before closing.
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