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.
