Marrone first met MU in 1986 after her husband responded to Marrone’s
advertisement for tax preparation services. Marrone assisted MU and her
husband with their personal income taxes commencing in 1986, which he
continued to prepare up until both of their deaths. Marrone testified that he
formed a close friendship with MU’s husband after the two bonded over sports
and the stock market. Over the years they became close friends, and both MU
and her husband attended Marrone’s wedding in 2003.
 Marrone testified that following her husband’s death in 2004, he would speak
with MU on a weekly basis and would assist her with activities such as driving
her to cataract surgery and arranging her travel to Spain.
 Marrone became MU’s financial advisor in April 2008 when she transferred her
spousal RRSP valued at $373,594.50 from CIBC Wood Gundy to IPC. Later that
year she transferred an additional $900,000 from CIBC to IPC. By December
2017, when Marrone was terminated by IPC, the aggregate value of MU’s
accounts with Marrone at IPC was $1,710,527.06.
 In February 2017 MU was diagnosed with terminal pancreatic cancer. Following
her diagnosis, her long-time friend MA moved into MU’s condominium to assist
with her care. MA testified that she called Marrone on either March 10 or March
11, 2017, and informed him that MU had pancreatic cancer and was given only
three months to live. MA, with assistance from her daughter SC, cared for MU in
her home until she was admitted to palliative care on May 1, 2017.
 In late-March or early-April 2017, MU asked for Marrone’s assistance with her
estate. Marrone provided her with the names of three different lawyers, and MU
selected Romeo D’Ambrosio, an experienced wills and estates lawyer, from the
list. Marrone arranged for D’Ambrosio to be retained, and scheduled meetings
between D’Ambrosio and MU to enable D’Ambrosio to prepare the estate
documents, which included a new will, and powers of attorney for personal care
 The estate documents were ultimately executed by MU on May 9, 2017. MU
passed away ten days later, on May 19, 2017. In the estate documents, Marrone
was named as Power of Attorney for Property and Power of Attorney for Personal
Care, as well as alternate executor. Marrone was also named in MU’s will as the