Cross-Border Canada-U.S. Estate Administration

In our Advisory " Estate Administration Basics", we discuss general issues which often arise in the administration of an estate in Ontario. We touched on, but did not explore in detail, additional issues which arise in an estate with cross-border connections to the United States (U.S.) and Ontario or any province or territory in Canada. This Advisory will discuss in further detail common issues that can arise when estates have connections on both sides of the border.

In this Advisory, we use the term "estate trustee", the term used for the legal representative of an estate under the Ontario Rules of Civil Procedure. The term executor (where the deceased died with a will) or administrator (where the deceased died without a will) are the traditional terms used for this role.