Background
The use of multiple wills in estate planning is not a new
concept. Historically, testators used multiple wills to deal with
assets situated in different jurisdictions, and this is still a
practice which may be advised in order to ease estate
administration when a testator owns property offshore, where the
language and the law may be different to that of Canada. More
recently, multiple wills have become a useful tool for avoiding
probate fees or estate administration tax (hereinafter
"probate fees"). As the executor's authority comes
from the will, and probate is simply the evidence of that
authority, it is not in every situation that a probate is needed.
Accordingly, where all the assets consist of, for example, shares
in private corporations, or personal effects, there may be no need
to probate a testator's will. Probate (in Ontario, a
"Certificate of Appointment of Estate Trustee with a
Will") is usually applied for because third parties require
the
