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Aird & Berlis LLP Brookfield Place, 181 Bay Street, Suite 1800 Toronto, Canada M5J 2T9 T 416.863.1500 F 416.863.1515
On October 18, 2018, Aird & Berlis LLP issued an advisory on the recent decision of the Ontario Superior Court of Justice in Re Milne Estate and its potential impact on planning that was put in place to reduce or avoid the Estate Administration Tax (“Probate Tax”). Re Milne Estate focused on the use of multiple wills – often referred to as Primary and Secondary Wills – to reduce or avoid probate tax. While the decision did not invalidate the use of multiple wills, it found that the particular wording of the Primary Will in that case resulted in a finding that the will was invalid because of the manner in which the primary and secondary estates were defined. Re Milne Estate is currently under appeal. Until the appeal is heard, estate practitioners have been inviting their clients to contact them to determine whether their plan was affected by the decision.
Then, on November 13, 2018, the Ontario Superior Court of Justice issued a decision in Re Panda Estate, which also deals with the use of multiple wills to reduce Probate Tax. In that case, the judge granted the application for probate of the Primary Will. The judge in Re Panda Estate expressly rejected the reasoning and factual analysis employed by his colleague in Re Milne Estate.
Estate practitioners are now faced with two competing decisions at the same level of Court which are arguably conflicting. While Re Panda Estate does not overrule Re Milne Estate, estate practitioners across the province have welcomed the decision and are hopeful that the appellate court will consider the judge’s reasoning in Re Panda Estate when it rules upon the Re Milne Estate appeal.
If you have executed multiple wills, we welcome you to contact your lawyer at Aird & Berlis or a member of our Estates Group if you have any questions.
Elisabeth gives her clients peace of mind by providing highly-detailed tax and estate planning advice. She is meticulous in her preparation and is dri...
eatsaidis@airdberlis.com
T 416.865.7753 T 416.865.7753
Jack is one of Canada’s preeminent tax lawyers. He is a prolific writer and speaker and is internationally-recognized for excellent service and ...
jbernstein@airdberlis.com
T 416.865.7766 T 416.865.7766
By asking the right questions and listening carefully, Rachel gets the information she needs to structure her clients’ affairs effectively. ...
rblumenfeld@airdberlis.com
T 416.865.3413 T 416.865.3413
With over 30 years of experience in tax law and estate planning, Stuart has earned recognition for bringing technical expertise to bear along with a k...
sbollefer@airdberlis.com
T 416.865.3079 T 416.865.3079
Donald Carr is a highly-regarded legal practitioner, with expansive experience dating back to 1951. After practising litigation, commercial leasing an...
dcarr@airdberlis.com
T 416.865.3429 T 416.865.3429
As an estate planning lawyer, Ed develops personal relationships with his clients and helps them to understand and manage their wealth.
eesposto@airdberlis.com
T 416.865.7786 T 416.865.7786
David cares deeply about his clients and helping them navigate challenging and stressful tax situations.
dmalach@airdberlis.com
T 416.865.7702 T 416.865.7702
Andrea is an experienced and compassionate litigator who works closely with her clients to ease the stress of estates and trusts disputes.
amcewan@airdberlis.com
T 416.865.3444 T 416.865.3444
Marni works closely with her clients to provide them with practical, thoughtful advice regarding their estate plan.
mpernica@airdberlis.com
T 416.865.7738 T 416.865.7738
Melanie is a dedicated expert in estates and trusts law.
myach@airdberlis.com
T 416.865.7770 T 416.865.7770