Intelligence

Ontario probate requires court certification, estate administration tax of up to 1.5%, and careful navigation of cross-border rules when US property is involved. Executors face strict timelines, fiduciary duties, and potential personal liability, while proper planning through multiple wills and beneficiary designations can significantly reduce both costs and delays.

Questions about a person's mental capacity often arise at some of the most difficult moments in a family's life. Adult children may be worried about an aging parent's finances or personal care. Siblings may disagree about whether a parent understood a new will or power of attorney.

Une fiducie familiale constituée par un parent après le mariage de son enfant serait normalement considérée comme un don fait après le mariage (gift after marriage) et, à ce titre, exclue du calcul de l’égalisation en vertu de la Loi sur le droit de la famille de l’Ontario. Dans l’affaire Lang-Newlands c. Newlands, 2026 ONCA 530 (« Lang-Newlands »), la Cour d’appel de l’Ontario (la « Cour ») en décide toutefois autrement. Elle conclut que, puisque la valeur de la fiducie provenait entièrement d’actions que la bénéficiaire détenait déjà à la date du mariage, son intérêt dans la fiducie ne constituait pas un don. Elle est donc désormais tenue de verser une importante somme au titre de l’égalisation.

A family trust settled by a parent after a child’s marriage would normally be considered a “gift after marriage,” excluded from equalization under Ontario’s Family Law Act. In Lang-Newlands v. Newlands, 2026 ONCA 530 [Lang-Newlands], the Ontario Court of Appeal (the “Court”) held otherwise. The Court found that because the trust’s value derived entirely from shares the beneficiary already owned at the date of marriage, her interest in the trust was not a gift, and she now faces a substantial equalization payment.

A cohabitation agreement can be one of the most effective tools for protecting both partners' financial interests. Recent Ontario cases, however, show that enforceability depends on more than the words on the page. Courts are increasingly scrutinizing how agreements were negotiated, whether the parties understood them, and whether the process was fair.

The Ontario Superior Court's decision in Laberge Gareau v. Laberge Gareau, 2026 ONSC 4669 is a cautionary tale about family farms, informal succession planning, and the legal consequences of putting property in a child's name without fully understanding the legal effect.