Estate Planning

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Planning for the Long Game: What Happens When Your Executor Becomes Incapable?

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This blog has been written by Karen La Caprara, Counsel, at Fasken LLP When contemplating estate planning, it can be easy to focus on a single moment: death. But estate administration does not occur in a moment. It often unfolds over many months, or years, particularly where there is a continuing trust, significant tax work, or illiquid assets. This raises a question that testators can easily overlook at the planning….

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Estate Administration, Estate Planning, Executors, Wills

Dying Without a Will in Québec, Part 2: Who Settles the Estate When No One Is Named Liquidator?

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Scotiatrust

This blog post was written by: Martine Desrosiers, Estate and Trust Consultant, Scotiatrust Montreal   In Part 1, we examined how intestacy in Québec creates procedural hurdles for minor heirs. Before any of those issues can be addressed, a more fundamental question arises: who is in charge of settling the estate?   When there is no Will, the Civil Code of Québec (CCQ) determines both who inherits and who is….

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Estate Planning, Wills

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

Estate Freeze & U.S. Citizens

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Scotiatrust

Before recommending an estate freeze to a client, advisors should first ask them a simple question: Are you a U.S. citizen? By failing to ask this question, advisors may be overlooking significant cross-border tax implications. While an estate freeze can be an effective tool for succession planning, it can come with a number of complex and sometimes punitive U.S. tax consequences when the freezor is a U.S. citizen. This article….

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Business Succession Planning, Estate Planning, Tax Issues, U.S. Citizen, United States, US Taxes
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