Wills & Estates Bulletin: Multiple Wills - An Important Notification

The recent Ontario Superior Court decision of Re Milne has raised issues relating to certain wording commonly used in multiple Wills in Ontario (often referred to as “Primary” and “Secondary” Wills). Multiple Wills have been used as an estate planning tool over the last many number of years as a means to reduce the amount of estate administration (“probate”) tax that would otherwise be payable on the death of an individual.

In Re Milne, issues were raised concerning the definitions of “Primary Estate” and “Secondary Estate” where discretionary wording would allow the executors to determine which assets would be subject to “probate” tax and which assets would not be subject to “probate” tax.