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.
Participants also discussed inconsistent practices at court offices relating to the payment of estate administration tax. One attendee reported being told by court staff that such payments could only be accepted if issued from the deceased’s bank account. This created difficulties where banks were unwilling to issue cheques from the deceased’s account and would instead issue them in the executor’s name. Several attendees expressed surprise at the apparent requirement and noted that they had not encountered it previously.
The next discussion involved the resignation of an executor in an estate with both primary and secondary Wills. An attendee inquired whether a court order would be necessary for the executor to step down from administering assets governed by the secondary Will. Participants generally suggested that once someone has assumed the role of executor, obtaining a court order may be advisable to ensure the resignation is effective and to protect the departing executor from future liability, even if the matter is not contentious and the beneficiaries are cooperative.
A participant then raised an interesting issue involving the intersection of corporate law, accounting, and estate administration. A situation arose where a corporation had issued dividends retroactively to a prior fiscal year-end, only to learn later that one of the shareholders had died before the dividend declaration. With the deceased having died intestate and no estate trustee yet formally appointed, the accountant was uncertain how to issue the required tax slips. It was suggested that issuing the slip in the deceased’s name using the existing SIN might be the most practical interim solution until an estate trustee has been formally appointed and a tax number assigned to the estate.
Finally, attendees discussed a Will-drafting scenario involving parents who wanted to allow a child living at home the opportunity to purchase the home after their deaths despite the child’s inability to qualify for a mortgage for another 10 years. Participants highlighted numerous risks, including the potential for prolonged delays in estate administration, mortgage complications, and possible resentment among siblings waiting for their share of the estate. Some suggested that if the parents wished to proceed, clear timelines and parameters should be included in the Will to limit uncertainty.
The next Brown Bag Lunches will be held on May 19 and June 16, 2026. If you are interested in attending, please contact the moderator, Rebecca Kennedy at rkennedy@agbllp.com, for Zoom information.
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