Trusts: A Powerful But Often Misunderstood (And Sometimes Misused) Planning Tool (Part 2)

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.

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.

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.

A family trust settled by a parent after a child’s marriage would normally be considered a “gift after marriage,” excluded from equalization under Ontario’s Family Law Act. In Lang-Newlands v. Newlands, 2026 ONCA 530 [Lang-Newlands], the Ontario Court of Appeal (the “Court”) held otherwise. The Court found that because the trust’s value derived entirely from shares the beneficiary already owned at the date of marriage, her interest in the trust was not a gift, and she now faces a substantial equalization payment.

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.

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

With the rapid progress of artificial intelligence in the legal field, we often hear the same question arise again and again: will AI replace the need for estate planning lawyers?

Probate in British Columbia is the legal process that confirms a deceased person's will and authorizes the executor to administer the estate. While not every estate requires probate, it is often necessary when real estate or significant assets are involved.

Should you add your adult children to your property title to avoid probate in Ontario? This estate planning decision can have consequences beyond probate costs.

Did you know that both the BC Unclaimed Property Society and the Bank of Canada have free, searchable databases?

Canada's gig economy continues to grow steadily, with nearly half a million Canadians now engaged in this type of work. Many businesses rely on this form of highly flexible labour...

Ontario's PULSE report and Bill 140 propose sweeping governance reforms for municipally owned electricity distribution utilities and their holding companies, mandating independent boards and new capital planning requirements by 2027. These changes aim to attract institutional investment for $120 billion in infrastructure expansion, but will require utilities to restructure shareholder agreements, recruit new directors, and implement complex governance arrangements within an extremely compressed timeline.

Businesses operating drones in Canada must navigate a complex regulatory framework governed by Transport Canada, the Canadian Transportation Agency, and various privacy and property laws. Recent amendments to Canada's drone regulations now permit medium-drone operations and certain beyond visual line-of-sight operations without special certificates.

Ontario's Fall Economic Statement introduces significant changes to property tax exemptions affecting charitable affordable housing providers and university student residences, while also making assessment roll information publicly accessible online for the first time. These proposed amendments to the Assessment Act will require property owners to reassess their exemption eligibility and tax obligations.

Winter weather is once again upon us.

Canada's National Artificial Intelligence Strategy marks a significant shift in federal AI policy, moving away from standalone legislation toward a comprehensive framework that emphasizes privacy reform, data sovereignty, and business adoption. The Strategy outlines six interconnected pillars designed to position Canada as a global AI leader while addressing regulatory gaps through existing legal frameworks and new policy tools.

A recent decision of the Ontario Energy Board addressed a series of issues arising from the acquisition and renovation of a building for office and storage purposes by Milton Hydro Distribution Inc...

Canadian privacy regulators have completed a joint investigation into OpenAI's ChatGPT, examining whether the company's collection, use, and disclosure of personal information complies with federal and provincial private-sector privacy legislation. The investigation involved the Office of the Privacy Commissioner of Canada alongside regulators from Quebec, British Columbia, and Alberta, scrutinizing OpenAI's practices in developing and operating its AI chatbot platform.

Ontario is moving forward with changes to the current environmental assessment ("EA") process for municipal infrastructure projects.

The Court of Appeal for Ontario has resolved a critical uncertainty in construction law regarding how holdback deficiencies should be calculated when owners fail to retain statutory holdbacks. The decision addresses whether contractors who have already been paid can claim additional priority over construction mortgages, and establishes important boundaries to prevent double recovery while balancing the interests of all parties in the construction pyramid.