Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 29 OCTOBER 2018

New Caselaw On Multiple Wills

Miller Thomson
Miller Thomson
Contributor

Miller Thomson

Miller Thomson LLP ("Miller Thomson") is a national business law firm with approximately 500...

View firm profile
Explore more from Miller Thomson

A recent decision of the Ontario Superior Court of Justice may have an impact on your Wills if you have multiple Wills.

CanadaFamily and Matrimonial
Wendi Crowe
Wendi Crowe
Author LinkedIn connections

Milne Estate (Re), 2018 ONSC 4174

A recent decision of the Ontario Superior Court of Justice may have an impact on your Wills if you have multiple Wills.

For some time now Ontario lawyers have offered their clients the opportunity to use a Primary and Secondary Will. The practice has also recently been used in British Columbia. The purpose is to avoid the need to apply for a Certificate of Appointment of Estate Trustee for a Will (a Grant of Probate) that disposes of assets that do not require probate to effect a transfer and ultimate distribution to beneficiaries. The general purpose of the use of multiple Wills is to avoid the payment of the estate administration tax on the value of assets that can be transferred without probate.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Canada-US Estate Planning: A Complete Guide For Snowbirds And Cross-Border Families

Canadians who own US property, hold American investments, or have family members with US citizenship face a complex web of estate tax obligations spanning two countries. Without proper coordination, your heirs could face double taxation, frozen assets during lengthy Florida probate proceedings, or unexpected tax bills that consume a significant portion of their inheritance.
CanadaFamily and Matrimonial
Altro LLP
Altro LLP
Article

Ontario Probate: A Step-by-Step Guide For Executors (Including Estates With US Property)

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.
CanadaFamily and Matrimonial
Altro LLP
Altro LLP
Article

The Supreme Court Of Canada Recognizes A New Tort Of Intimate Partner Violence

The Supreme Court of Canada has established a groundbreaking new common law tort of Intimate Partner Violence, fundamentally changing how survivors can seek civil remedies for coercive and controlling behavior in intimate relationships. This landmark decision introduces a legal framework that recognizes patterns of abuse beyond traditional assault claims, focusing on the cumulative nature of coercive control that strips victims of their dignity, autonomy and equality. Courts across Canada are now beginning
CanadaFamily and Matrimonial
Thompson Dorfman Sweatman LLP
Thompson Dorfman Sweatman LLP
Article

Canadian Citizenship By Descent: Canada Expands Eligibility Under Bill C-3

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.
CanadaFamily and Matrimonial
O'Sullivan Estate Lawyers LLP
O'Sullivan Estate Lawyers LLP
Article

Before December 31: A Cross-Border Estate Planning Check-Up For Canadian Families

Canadian families with U.S. connections face unique estate planning challenges that require regular review. This comprehensive guide examines eight critical areas—from wills and powers of attorney to cross-border trusts and reporting obligations—that warrant attention before year-end, particularly when family circumstances, asset values, or residency status have changed.
CanadaFamily and Matrimonial
Altro LLP
Altro LLP
Article

Can I Claim Damages For Intimate Partner Violence In Ontario? A Look At Ahluwalia And Mitchell

The Supreme Court of Canada has established a new tort for intimate partner violence, extending legal recognition beyond physical abuse to include psychological control, financial manipulation, and other coercive tactics. Understanding who can sue, what conduct qualifies, and how courts will assess damages is essential for anyone navigating this emerging area of law.
CanadaFamily and Matrimonial
Lerners LLP
Lerners LLP
Article

Quebec’s New Truck Licence Transfer Rules: What Ontario Carriers Need To Do Now

Ontario commercial truck drivers with less than two years of heavy-truck experience must now pass a practical road test administered by Quebec's SAAQ before transferring their licence to operate heavy vehicles in the province. This new requirement follows fatal collisions and an Ontario Auditor General audit that exposed significant gaps in training standards and provider oversight. Carriers operating across the border need to factor these requirements into workforce planning, recruitment timelines, and dis
CanadaTransport
Miller Thomson
Miller Thomson
Article

Privacy, Data Protection, And Cybersecurity: What Foreign Companies Must Consider Before Entering The Canadian Market

Foreign companies entering Canada often assume their existing privacy programs designed for GDPR or CCPA compliance can simply extend to Canadian operations, but Canada's legal requirements demand targeted modifications. This comprehensive guide examines Canada's private sector privacy legislation, breach reporting obligations, AI governance expectations, and anti-spam regulations that businesses must navigate before launching in the Canadian market.
CanadaPrivacy
Miller Thomson
Miller Thomson
Article

Canadian Income Tax Source Deductions And Payroll Taxes: What Every Foreign Employer Needs To Know

Foreign companies hiring Canadian employees or allowing remote work from Canada face immediate payroll obligations that begin the moment employment duties are performed on Canadian soil. Understanding income tax source deductions, CPP and EI premiums, provincial payroll taxes, and director liability rules is essential for compliance, regardless of whether the employer maintains a physical Canadian presence.
CanadaTax
Miller Thomson
Miller Thomson