Canada: Wills/ Intestacy/ Estate Planning

What happens when you've prepared a will but no one can locate the original document after your death? Understanding proper storage methods for your will can prevent significant delays in estate administration and ensure your final wishes are honored.

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 complex and challenging area of law is the intersection of trust law and family law. Ontario law, in contrast to many other common law jurisdictions, has given liberal treatment of a discretionary interest in a trust as property which can be subject to equalization under our family law legislation. See our prior blogs on this subject: Discretionary Trusts and Family Law Division: 50% of Zero is Still Zero (September 5, 2024) and Heads Up: Grappling with Family Law’s Treatment of Discretionary Trust Interests (January 6, 2015).

A legal professional shares their unconventional journey from studying Behavioural Science and working at car dealerships to ultimately finding their calling in the legal field. After taking a chance on a legal assistant position...

For many business owners, the company is their largest asset. In an Ontario divorce, the business itself is usually not divided between spouses, but its value can have a major impact on the equalization payment that one spouse may owe the other.

Ontario farm and agribusiness owners face unique succession planning challenges where ownership, management, and family relationships intersect with complex tax regulations and estate law. Strategic planning can unlock significant tax exemptions and preserve enterprise value, but poorly structured transfers risk triggering substantial liabilities that force asset sales and disrupt operations.

Will planning, in general, requires balancing a number of factors.[1] One often looks for a tax efficient manner to transfer their assets to one or more intended beneficiaries following their death.

Daniel Stober and Brittany Sud chair the OBA Trust & Estates Law Program addressing critical estate planning challenges. The program examines how overlooked client intake questions, poorly drafted Will clauses, and ill-considered Power of Attorney appointments can create significant professional liability exposure, offering practical strategies to navigate these risks throughout the planning process.