Members of the OBA’s Trusts and Estates Section met in June for the final Brown Bag Lunch of the 2025-2026 term.
The first topic of discussion concerned a unique set of circumstances involving a holograph Will. The estate trustee and the Office of the Children’s Lawyer agreed on the approach for dealing with an asset of the estate, but were running into difficulties with the court in trying to obtain a consent order. BBLers shared their thoughts and suggestions on how to approach the matter.
Next, participants discussed a situation raised by one attendee involving a co-estate trustee who was a U.S. resident. The individual had been willing to serve as co-estate trustee out of a sense of obligation to the testator but was not willing to act as co-trustee of an ongoing testamentary trust established by the Will. The other co-estate trustee was a corporate trustee who was prepared to continue acting alone. The question raised by the BBLer was how to formally document the individual’s departure while minimizing her risk. The discussion emphasized the distinction between acting as estate trustee during the estate administration and acting as a trustee of a testamentary trust after the assets have been settled in that trust. Although a Will may appoint the same individual(s) as both executors and trustees, the roles can arise at different stages. Participants shared some creative approaches, with some participants suggesting that the individual could renounce her role as trustee of the testamentary trust on the basis that she never acted in that role.
The discussion then turned to releases in estates with co-estate trustees. Where two individuals are jointly appointed, and are jointly and severally liable, some practitioners shared that they commonly obtain releases from each trustee in favour of the other.
Attendees shared recent experiences in dealing with CRA in estate matters, with several members noting that they have been experiencing very slow processing of T3 estate returns, reassessments, etc. and little communication from the CRA about the status or expected completion date. These delays can create practical problems for estate trustees; practitioners shared some suggestions for how to address these kinds of issues.
Finally, BBLers moved on to a discussion about avoiding merger of adjoining properties. Attendees discussed the different schools of thought—whether to look only at the registered owner or whether it is the beneficial owner that determines whether the parcels will merge—and the different approaches they have used to address the issue.
Brown Bag Lunch meetings are held on the third Tuesday of the month, from September to June. The schedule can be found here. If you are interested in attending the meetings, please contact the moderator, Rebecca Kennedy at rkennedy@agbllp.com, for Zoom information.
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