Law360 Canada ( January 6, 2023, 6:29 AM EST) -- Application by the co-executors of the Estate of Donald Bunker (Applicants) seeking declaratory relief on whether a payment would be contrary to Canadian law. Dr. Donald Bunker was the father of the co-executors. Dr. Bunker was a lawyer and the founder of Bunker Legal Consultants (the Firm) in Dubai. The Applicant Kenneth resided in Quebec. The Applicant Christy resided in Ontario. All funds belonging to the Estate were held in a Scotiabank account in Toronto. The Respondents practiced aviation law with Dr. Bunker in Dubai until his death. The Firm was the only aviation law firm in the Arabian Gulf. The Firm specialized in international aerospace legal consultancy. The Respondents continued to operate the Firm in Dubai. The Respondents were spouses and non-resident Canadians who resided in Dubai. Dr. Bunker and the Respondents entered into a Civil Partnership Agreement (CPA). The CPA stipulated that Dr. Bunker owned 52 per cent of the partnership and the Respondents each owned 24 per cent. The CPA was governed by Dubai law. Later, Dr. Bunker began to wind down his practice and reduced his shareholding interest in the Firm from 52 per cent to 10 per cent. Even later, Bunker transferred his remaining 10 per cent interest in the Firm to the Respondents equally. Dr. Bunker left a will naming three executors, two of which were his children....