Canada: Wills/ Intestacy/ Estate Planning

With increasing longevity comes a host of challenging issues. One of them is maintaining an up-to-date estate plan.

Understanding the various types of trusts available in Canada is essential for effective estate planning and asset management. From family trusts and alter ego trusts to qualified disability trusts and bare trusts, each structure offers distinct advantages for tax planning, probate avoidance, and protecting beneficiaries with special needs. This comprehensive overview examines the key requirements, uses, and tax implications of common trust structures to help you determine which option best suits your estat

With the rapid progress of artificial intelligence in the legal field, we often hear the same question arise again and again: will AI replace the need for estate planning lawyers?

Many people may be surprised and pleased to learn that there is a new path to becoming a Canadian citizen. The Government of Canada passed Bill C-3, An Act to Amend the Citizenship Act (2025), on December 15, 2025. Before this legislation came into effect, Canadian citizenship by descent was limited to the first generation born outside Canada. For example, Emily was born or naturalized in Canada, and she could pass her citizenship to her child, Duncan, born outside of Canada.

La fiducie familiale est un outil de planification fiscale et successorale largement utilisé par les familles entrepreneuriales canadiennes. Elle permet notamment de mettre en place un gel successoral, de faciliter le transfert graduel du patrimoine à la prochaine génération, de maintenir un certain contrôle sur les actifs et, dans certains cas, d’en assurer une meilleure protection.

A family trust is a tax and estate planning tool widely used by family businesses in Canada. Among other things, it can be used to establish an estate freeze, facilitate the gradual transfer of wealth to the next generation, maintain a degree of control over family assets and, in some cases, provide better assets protection. Historically, family trusts have also been used in a variety of income-splitting strategies.

Cross-border couples face complex tax implications when a Canadian spouse names their U.S. citizen partner as beneficiary of a Tax-Free Savings Account (TFSA). While TFSAs offer tax advantages in Canada, the IRS treats income from these accounts differently for U.S. persons, creating unexpected reporting obligations and potential tax consequences that require careful estate planning coordination between both countries.

Choosing an executor is one of the most consequential decisions in estate planning. An executor is a fiduciary required to act honestly, impartially, and in the best interests of the estate over their own.

The courts in both Ontario and British Columbia have determined that Wills containing a pour-over clause directing assets into a revocable or amendable trust are invalid.