An Update On Multiple Wills

On October 18, 2018, Aird & Berlis LLP issued an advisory on the recent decision of the Ontario Superior Court of Justice in Re Milne Estate and its potential impact on planning that was put in place to reduce or avoid the Estate Administration Tax ("Probate Tax"). Re Milne Estate focused on the use of multiple wills – often referred to as Primary and Secondary Wills – to reduce or avoid probate tax. While the decision did not invalidate the use of multiple wills, it found that the particular wording of the Primary Will in that case resulted in a finding that the will was invalid because of the manner in which the primary and secondary estates were defined. Re Milne Estate is currently under appeal. Until the appeal is heard, estate practitioners have been inviting their clients to contact them to determine whether their plan was affected by the decision.