OBA members practicing in the area of trusts and estates met on January 20, 2026 to discuss various interesting and complicated topics that arise in their day-to-day practices.
One topic raised by an attendee concerned the proper process when additional assets are discovered after a certificate of appointment has been issued. The consensus was that an amended estate information return should be submitted, and that the cheque for additional estate administration tax payable should be sent directly to the Ministry of Finance and not to the court. One BBLer shared a recent experience where a cheque to pay additional estate administration tax was sent to the court in Toronto and was returned with instructions to send the payment to the Ministry of Finance instead.