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OBA trusts and estates law articles are published by the Trusts and Estates Law section of the Ontario Bar Association. Members are encouraged to submit articles. The Articles are provided for educational or informational purposes only and are not intended to provide legal, accounting or tax advice and should not be relied upon in that respect. Any article or other information or content expressed or made available in this Section, is that of the respective author and not of the OBA. Precedents and other material contained herein are used at the user’s sole risk, and the OBA does not guarantee the legal efficacy of the use of any documentation. You should not act or rely on any information on this Web Site without seeking the advice of a professional.