The Osgoode Intensive Program in Wills and Estates 2027

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

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

Session 2

Part III:

2:00 p.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

3:30 p.m. Break

3:45 p.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

5:00 p.m. Program Concludes

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
• Income Splitting Opportunities in a Will

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

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

12:45 p.m. Terminal Returns

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

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

2:30 p.m. Program Ends

Session 1:

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.

Session 2:

2:00 p.m. Brief Review of Concepts from Day 1

2:10 p.m. Small Group Exercise #1: The Simple Will/Joint Retainer Letter Assignment + Cottage Trust Clauses Discussion

3:30 p.m. Health Break

3:45 p.m. Small Group Exercise #2: The Second Marriage Discussion

4:00 p.m. Small Group Exercise #3: Multiple Wills Discussion

4:45 p.m. Large Group Debrief – Lessons Learned and Questions5

5:00 p.m. Program Concludes

2:00 p.m. Welcome and Introduction from the Chair

2:05 p.m. Procedure on Contentious Passing: Preparing for the contested application; Directions; Issues to be tried; Scope of Court Jurisdiction; Viva Voce Evidence

2:50 p.m. Passing of Accounts: Case Law Update and Costs, including Recent Costs Decision in Contested Matters

3:10 p.m. Break 

3:20 p.m. Overview of Compensation

3:55 p.m. The Offices of the Children’s Lawyer and the Public Guardian & Trustee: Their Role, Review Process and Common Objections

4:30 p.m. Reviewing Accounts: What Lawyers Need to Look For – Tips & Traps

4:50 p.m. Q & A Session

5:00 p.m. Program Concludes

2:00 p.m. Introduction and Welcome Remarks by Chair

2:05 p.m. Understanding the Health Care Consent Act: Informed Consent and Advance Care Planning

2:50 p.m. Health Break

3:05 p.m. Dealing with Capacity and Incapacity Issues

3:55 p.m. Health Break

4:10 p.m. Evaluating Capacity: Roles and Responsibilities of the Lawyer

5:00 p.m. Program Concludes

2:00 p.m. Welcome and Introduction from the Chairs

2:05 p.m. Incapacity Planning and Powers of Attorney

2:40 p.m. Guardianship Applications

3:15 p.m. Rights and Obligations of Attorney and Guardians

3:50 p.m. Health Break 

4:05 p.m. Contentious Guardianship Applications and Removals of Attorneys and Guardians

4:35 p.m. Summary and General Questions

4:55 p.m. Closing Remarks

5:00 p.m. Program Ends