Fasken LLP

Qualified Disability Trusts: Some Positive Commentary from the Canada Revenue Agency

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This blog has been written by Darren G. Lund, Partner at Fasken LLP Each year in June, the Canadian branch of the Society of Estates and Trusts Practitioners holds its annual conference. One of the most eagerly anticipated sessions each year is the “CRA Roundtable”. At the Roundtable, representatives from the Canada Revenue Agency respond to questions submitted in advance by STEP on a range of tax issues of concern….

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Canada Revenue Agency, Disability, Estate Administration, Estate Planning, Tax Issues, Trusts, Wills

The Law of Substitution de residuo under the Civil Code of Québec: A Refresher from Recent Québec Superior Court Decisions

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This blog has been written by Frédéric Barriault, Counsel, at Fasken LLP The decisions in De Forte c. Kassardjian, 2025 QCCS 91, and Succession de Tremblay c. Abran, 2025 QCCS 2626, offer a coherent and complementary articulation of Québec law governing substitutions de residuo, particularly regarding (1) their legal validity, and (2) the limits imposed by public order rules. Together, these judgments reaffirm the primacy of the testator’s intent while clarifying….

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Estate Administration, Estate Litigation, Estate Planning, Wills

Finality Matters: Smith v. Bechtel in the Evolving Jurisprudence on Substantial Compliance

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This blog was co-authored by Latoya Brown, Associate and Ciaran Sheahan, Student-at-Law at Fasken LLP Ontario courts have, in recent years, considered a growing number of cases addressing the scope of their curative jurisdiction under s. 21.1 of the Succession Law Reform Act (the “SLRA”), following the amendment empowering them to do so. These decisions continue to refine the doctrine of substantial compliance and to provide clarity on what constitutes….

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Charitable Giving, Contested wills, Estate Administration, Estate Litigation, Estate Planning, Succession Planning, Wills

Clarification from the Québec Court of Appeal on Access to Testamentary Documents and Notarial Professional Secrecy

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This blog has been written by Frédéric Barriault, counsel, at Fasken LLP The decisions in Bigras (Succession de Lefrançois) c. Faille‑Lefrançois (2025 QCCA 481) and Contant c. Rivet (2025 QCCA 831) provide important clarification of Québec law regarding access to testamentary documents and the lifting of the notary’s professional secrecy in the context of challenges to the validity of a will. Both judgments build on prior jurisprudence, particularly Tanzer and….

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Contested wills, Estate Litigation, Testamentary Capacity, Undue influence

The “Surprise” Asset – What to Do When You Discover Estate Assets After Probate

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Even with careful record-gathering at the beginning of an estate administration, it is not uncommon for an estate trustee to later discover an additional asset. The estate trustee may think they have prepared a complete list of all the assets owned by the deceased as of the date of death. Then, after the Certificate of Appointment of Estate Trustee (probate grant) (the “Estate Certificate”) is issued, something else turns up…..

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Estate Administration, Estate Administration and Probate Applications, Executors, Probate Tax, Tax Issues, Trustee

New Form T1141 and T1142 Filing Requirements

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Today’s Blog was written by Rahul Sharma, Partner, Fasken LLP, Toronto About three years ago, at this time of year, I wrote about T1141s and T1142s: Don’t Forget the T1141s and T1142s! – All About Estates.  These forms have been updated for the 2025 and future taxation years.  Details of the new forms and requirements are provided on the government of Canada’s website: About Form T1141 – Canada.ca and About Form T1142….

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Canada Revenue Agency, Tax Issues, Trustee, Trusts
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