72 (1) Subject to section 71, for the purpose of this Part, the capital value of the following transactions effected by a deceased before his or her death, whether benefitting his or her dependant or any other person, shall be included as testamentary dispositions as of the date of the death of the deceased and shall be deemed to be part of his or her net estate for purposes of ascertaining the value of his or her estate, and being available to be charged for payment by an order under clause 63 (2) (f), (a)  gifts mortis causa; (b)  money deposited, together with interest thereon, in an account in the name of the deceased in trust for another or others with any bank, savings office, credit union or trust corporation, and remaining on deposit at the date of the death of the deceased; (c)  money deposited, together with interest thereon, in an account in the name of the deceased and another person or persons and payable on death under the terms of the deposit or by operation of law to the survivor or survivors of those persons with any bank, savings office, credit union or trust corporation, and remaining on deposit at the date of the death of the deceased; (d)  any disposition of property made by a deceased whereby property is held at the date of his or her death by the deceased and another as joint tenants; (e)  any disposition of property made by the deceased in trust or otherwise, to the extent that the deceased at the date of his or her death retained, either alone or in conjunction with another person or persons by the express provisions of the disposing instrument, a power to revoke such disposition, or a power to consume, invoke or dispose of the principal thereof, but the provisions of this clause do not affect the right of any income beneficiary to the income accrued and undistributed at the date of the death of the deceased; (f)  any amount payable under a policy of insurance effected on the life of the deceased and owned by him or her; (f.1)  any amount payable on the death of the deceased under a policy of group insurance; and (g)  any amount payable under a designation of beneficiary under Part III.  R.S.O. 1990, c. S.26, s. 72 (1); 1999, c. 12, Sched. B, s. 17. Idem (2) The capital value of the transactions referred to in clauses (1) (b), (c) and (d) shall be deemed to be included in the net estate of the deceased to the extent that the funds on deposit were the property of the deceased immediately before the deposit or the consideration for the property held as joint tenants was furnished by the deceased. Burden of proof (3) Dependants claiming under this Part shall have the burden of establishing that the funds or property, or any portion thereof, belonged to the deceased. Idem (4) Where the other party to a transaction described in clause (1) (c) or (d) is a dependant, he or she shall have the burden of establishing the amount of his or her contribution, if any. Exception (5) This section does not prohibit any corporation or person from paying or transferring any funds or property, or any portion thereof, to any person otherwise entitled thereto unless there has been personally served on the corporation or person a certified copy of a suspensory order made under section 59 enjoining such payment or transfer. Suspensory order (6) Personal service upon the corporation or person holding any such fund or property of a certified copy of a suspensory order shall be a defence to any action or proceeding brought against the corporation or person with respect to the fund or property during the period the order is in force. Rights of creditor (7) This section does not affect the rights of creditors of the deceased in any transaction with respect to which a creditor has rights.  R.S.O. 1990, c. S.26, s. 72 (2-7). Section Amendments with date in force (d/m/y) 1999, c. 12, Sched. B, s. 17 - 22/12/1999