The Osgoode Intensive Program in Wills and Estates

Session 1: April 1, 2025 

Part I:

9:00 a.m. Welcome and Introduction from the Chair

9:05 a.m. Estate Planning: Initial Considerations

• First call or contact with potential client – establishing the retainer
• Identifying conflicts and joint retainer issues
• Questions to ask your client and why
  • Gathering information
  • Taking will drafting instructions
• Substantiating capacity – what is your responsibility
• Dealing with undue influence leading to will changes
• Are your client’s instructions problematic for public policy

10:30 a.m. Break

10:45 a.m. Overview of Key Estate Planning Tax Issues 

• Overview of Taxation at Death
• What is a “Graduated Rate Estate”, why is it important and how do you ensure GRE status is maintained
• The taxation of testamentary trusts (trust set up in wills on death):
  • Spousal Trusts
  • Disabled beneficiaries and “Qualified Disability Trusts”
  • Trusts for “spendthrift” and minor children
  • Income Splitting
• Charitable bequests and estate donations – understanding and implementing the rules

12:15 p.m. Lunch

Robin Ellis, Miller Thomson LLP
Rebecca Fisch, RSF Law

Part II:

1:15 p.m. Drafting, Execution, and Reporting Drafting

• The ordering of a Will
• Multiple wills: when to use and how to draft
• Revocation clauses
• RRSP, RRIF, TFSA and insurance designations
  • if and how should these be included in the will?
  • Use of trusts
• Appointment of Executors and Trustees
• Legacies and anti-lapse provisions
• Loans and advances and use of hotchpot provisions
• RESPs

2:45 p.m. Break 

3:00 p.m. Drafting Continued

• Personal effects including memoranda
• Dealing with real property in the will, including use of trusts
• Residue of Estate – avoiding intestacy
• Testamentary trusts – what to include, even-handed rule
• Dealing with Minors in a Will
  • Payments for Minors and Receipt for Payments
  • Guardianship

3:30 p.m. Execution

• Execution of the Will – getting it signed in difficult situations
• Where the Will should be kept
• Keeping a proper file- what documents you need to retain and why

4:00 p.m. Reporting

• Final reporting letter- how to draft and what to include
• Getting paid
• What are your obligations to follow up with the client
• Continuing the relationship: Practice tips on being retained for estate administration services

4:30 p.m. Session Adjourns

Meghan O’Neil, Mills and Mills LLP
Nicole Woodward, Miller Thomson LLP

Session 2: April 2, 2025

Part III:

9:00 a.m. Fundamentals of Estate Administration

• Initial Considerations
  • Who is your client?
  • Opening the file
  • Initial meeting
  • Best practices for protecting yourself and your client

• Applications for Certificates of Appointment (“Probate”): what you need to know
  • When is probate required?
    • Initial determination of assets and liabilities
    • Which assets form part of the estate?
  • Ascertainment of heirs on intestacy
  • Applying for a Certificate – who is entitled to notice?
  • Complying with the Estate Administration Tax Act – the Estate Information Return
  • Advertising for Creditors

10:30 a.m. Break

10:45 a.m. Ongoing Administration

• Securing and administering the assets (with and without a certificate)
• Gathering and managing the assets – special considerations for real property and business interests
• Distributing legacies and residuary distributions
• Executor’s compensation
• Releases and Indemnities
• Income tax and the CRA
• Reporting to the estate trustees

12:00 p.m. Program Concludes

Emily Hubling, Fasken
David Mills, Mills and Mills LLP

Session 1

9:00 a.m. Tax Planning a Will

•  Tax Consequences of Dying Without a Will
• Probate Planning
• The Principal Residence Exemption and Spousal Trusts
• Graduated Rate Estate Flexibility
• US Estate Tax Planning
• Income Splitting Opportunities in a Will

Matthew Getzler, Torkin Manes LLP

10:15 a.m. Health Break 

10:30 a.m. Fundamental Steps and Considerations in an Estate Freeze to Minimize Tax on Death 

• Deferral of Tax Considerations
• What is an Estate Freeze?
• When should one do an Estate Freeze?
• Issues arising out of Creation of New Shareholders
• How do you Implement an Estate Freeze?
  • Section 51, 85 and 86 Estate Freezes
  • Section 85 or 86 – Some Considerations
  • Attributes of the Freeze Shares
  • Freezing Part of or the Entire Estate?
• TOSI
• Family Law Considerations

Robert Santia, Robins Appleby LLP

11:30 a.m. Session One Ends

Session 2

12:00 p.m. Taxation on Death

• Deemed dispositions
• Registered Plans
• Spousal Transfers and Spousal Trusts – Intro
• Personal tax
• Less than FMV Sale Trap
• Gifts of property
• Attribution of capital gains
• Electing out of the Roll Over Provisions

Grace Chow, Cadesky Tax

12:45 p.m. Terminal Returns

• What is a rights and things return? What is the process?
• Are there other potential rights returns?
• Refunds

Grace Chow, Cadesky Tax

1:00 p.m. Health Break

1:15 p.m. Dealing with Double Taxation

• Why is post-mortem planning needed?
• Post-mortem planning tools, rules and procedures
• Considerations when choosing between the alternatives

Robert Kepes, Morris Kepes Winters LLP

2:30 p.m. Program Ends

Session 1: April 10, 2025

Note: Before attending Session One, participants must view the Introductory Webinar: Drafting the Retainer and Will: Tips for Protecting your Client, the Will and You! A link to the webinar is included with your registration in the program.

9:00 a.m. Introduction and Overview of Topics

9:10 a.m. Plenary Presentation: The Poorly Drafted Will – Common Drafting Mistakes

10:00 a.m. Plenary Presentation: Administrative Clauses and Preamble

10:50 a.m. Health Break

11:00 a.m. The Simple Will and Cottage Trust Clauses Introductory Plenary

12:00 p.m. Second Marriage and Multiple Wills Plenary

12:45 p.m. Program Concludes

Note: Between Sessions 1 and 2, participants will be assigned a will drafting assignment, due on April 23, 2025. Feedback on assignments will be provided during Session 2.

Emily Hubling, Fasken (Chair)
David Mills, Mills and Mills LLP
Kavina Nagrani, Nika Law LLP
Jennifer Corak, WeirFoulds LLP

Session 2: May 9, 2025

9:00 a.m. Brief Review of Concepts from Day 1

9:10 a.m. Small Group Exercise #1: The Simple Will/Joint Retainer Letter Assignment + Cottage Trust Clauses Discussion

10:30 a.m. Health Break

10:45 a.m. Small Group Exercise #2: The Second Marriage Discussion

11:00 a.m. Small Group Exercise #3: Multiple Wills Discussion

11:45 a.m. Large Group Debrief – Lessons Learned and Questions

12:00 p.m. Program Concludes

Emily Hubling, Fasken (Chair)
David Mills, Mills and Mills LLP
Kavina Nagrani, Nika Law LLP
Jennifer Corak, WeirFoulds LLP

9:00 a.m. Welcome and Introduction from the Chair
Kimberly A. Whaley, WEL Partners

9:05 a.m. Procedure on Contentious Passing: Preparing for the contested application; Directions; Issues to be tried; Scope of Court Jurisdiction; Viva Voce Evidence
Ian M. Hull, Hull & Hull LLP

9:50 a.m. Passing of Accounts: Case Law Update and Costs, including Recent Costs Decision in Contested Matters
Nick Esterbauer, Hull & Hull LLP

10:10 a.m. Break 

10:20 a.m. Overview of Compensation
Albert H. Oosterhoff, Professor Emeritus, Counsel WEL Partners

10:55 a.m. The Offices of the Children’s Lawyer and the Public Guardian & Trustee: Their Role, Review Process and Common Objections
Grace Cheng, Office of the Children’s Lawyer
Heather Hogan, Office of the Public Guardian and Trustee

11:30 a.m. Reviewing Accounts: What Lawyers Need to Look For – Tips & Traps
Tracey Phinnemore, WEL Partners

11:50 a.m. Q & A Session

12:00 p.m. Program Concludes

2:30 p.m. Introduction and Welcome Remarks by Chair
Ian Hull, Hull & Hull LLP
Suzana Popovic-Montag, Hull & Hull LLP

2:35 p.m. Understanding the Health Care Consent Act: Informed Consent and Advance Care Planning
Lonny Rosen, Rosen Sunshine LLP

3:20 p.m. Health Break

3:35 p.m. Dealing with Capacity and Incapacity Issues
Brittany Miller, Goddard Gamage LLP

4:25 p.m. Health Break

4:40 p.m. Evaluating Capacity: Roles and Responsibilities of the Lawyer
Adam Giancola, Casey & Moss LLP
Dr. Richard Shulman, Capacity Clinic

5:30 p.m. Program Concludes

1:30 p.m. Welcome and Introduction from the Chairs
Ian Hull, Hull & Hull LLP
Suzana Popovic-Montag, Hull & Hull LLP

1:35 p.m. Incapacity Planning and Powers of Attorney
Bryan Gilmartin, WEL Partners

2:10p.m. Guardianship Applications
Holly LeValliant, Scotiabank

2:45 p.m. Rights and Obligations of Attorney and Guardians

3:20 p.m. Health Break 

3:35 p.m. Contentious Guardianship Applications and Removals of Attorneys and Guardians
Kimberly Whaley, WEL Partners

4:10 p.m. Summary and General Questions

4:25 p.m. Closing Remarks

4:30 p.m. Program Ends