It seems as though the estate court forms and court rules are always changing. It is important to be aware of these changes when filing probate applications in Ontario. Today’s blog will explore the new Form 74G Renunciation and Consent, and provide some practical tips and considerations to help navigate this recently introduced form.

Form 74G Renunciation and Consent

As of April 1, 2024, new Form 74G Renunciation and Consent (which you can access on the list of Estate Forms) must be filed. It combines the content of previous Forms 74G Renunciation and 74H Consent dated September 1, 2021 on one form and provides instructions on when a renunciation and when a consent should be filed.

Generally, a renunciation is required (i) if there is a will, from every living person named in the will or codicil as estate trustee who has not joined in the application and is entitled to do so, or (ii) if there is no will, from every person who is entitled in priority or is in equal right to be named as estate trustee and who has not joined in the application.

Consent to the applicant’s appointment is required (i) if there is a will but the applicant is not named as an estate trustee in the will or codicil, or (ii) if there is no will. The consent must be provided by the persons who are entitled to share in the distribution of the estate and who together have a majority interest in the value of the assets of the estate at the date of death.

The consent form is also required in support of an order dispensing with the posting of a bond or reducing the bond amount.

Tip #1 – Discontinue using old Form 74H Consent:

Don’t be mislead by the fact that old Form 74H Consent is still available (at the time of writing) on the list of Estate Forms. Form 74H Consent has been revoked and should not be used. Instead new Form 74G Renunciation and Consent must be used. All references to Form 74H in the Rules of Civil Procedure (Ontario) have been replaced with reference to the new Form 74G.

Tip #2 – Understanding the Parts:

There are two parts to the new Form 74G Renunciation and Consent. You only have to fill out the applicable part of the form or you may fill out both parts. Part A is the renunciation section and Part B is the consent section. If you are completing both parts, you need to ensure that each part is dated, signed, and witnessed.

Tip #3 – Strikethrough Irrelevant Parts:

Related to the above tip, the instructions at the top of new Form 74G Renunciation and Consent state “You may delete (or strike) a part that does not apply.” The consensus among my colleagues is that you should strikethrough the irrelevant part but not delete it. I agree with this approach. For example, if an estate trustee has renounced, the remaining sole estate trustee may need to show a third party that they have authority to act alone pending the Certificate of Appointment being issued by the court. The renunciation will be less confusing to a third party who may not be familiar with the form if all parts of the form are intact and they can see that the consent section not completed is irrelevant.

Tip #4 – Precision in Renunciation Language:

It is interesting to note the wording of the instructions at the top of the Part A renunciation section of new Form 74G Renunciation and Consent. It states to complete the section if you are “renouncing your right to act as estate trustee of the estate”. However, the actual statement being signed by the person renouncing reads “I renounce my right to a Certificate of Appointment of Estate Trustee.” In the circumstances where an estate trustee is renouncing but probating the will is unnecessary, you may wish to buttress the form of renunciation being signed to make it clear to third parties that the estate trustee is in fact renouncing their right to act as estate trustee of the estate, since the Certificate of Appointment language is not relevant in the circumstances.

I hope you find this information helpful. Thanks for reading and enjoy the Victoria Day long weekend.