Intelligence

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 family trust is a tax and estate planning tool widely used by family businesses in Canada. Among other things, it can be used to establish an estate freeze, facilitate the gradual transfer of wealth to the next generation, maintain a degree of control over family assets and, in some cases, provide better assets protection. Historically, family trusts have also been used in a variety of income-splitting strategies.

Navigating a shift in gender identity involves profound personal changes that extend into legal and estate planning considerations. Understanding how name changes, gender identifiers, pronouns, and medical directives intersect with wills and powers of attorney ensures that estate plans authentically reflect and honor a person's true identity throughout their life and after death.

When children have strained relationships, appointing them as joint executors can create significant challenges in estate administration. Understanding the implications of executor selection and exploring alternative approaches can help prevent family conflicts and ensure your estate is managed efficiently according to your wishes.