Aug 21, 2025
If you had kids, wouldn’t you make sure they were taken care of if something were to happen to you? Of course. So why aren’t we doing the same for our furry friends?
I’ve worked in Estates for 5 years and have been an animal lover for 28. I’ve seen a lot of Wills, however, I’ve noticed that none of them specify what would happen to their pets if they were to pass.
Now I know what you are thinking, not everyone likes these messy, smelly, hairy, EXPENSIVE (but adorable) animals, but did you know that 60% of Canadian households own at least one pet? By my calculations, that means I should have come across at least a handful of Wills that mentioned their fur babies.
I suspect that people don’t include their pets in their Wills because they either don’t know you can, or they assume a loved one will automatically care for them. Whether it be because they couldn’t imagine giving the animal away or because it may be the last living thing tied to your deceased loved one. However, that’s not realistic to assume nor expect, because animals are a big responsibility.
Now, who is “qualified” to take on the responsibility of being a fur parent?
- Consider their lifestyle. Do they have enough space/room? Are they renting or owning their home? Are they physically fit/capable of giving the animal the care it needs? Does anyone in the household have pet allergies?
- Consider the time commitment. What is their work schedule? Do they have any upcoming travel plans? If they have any kids already, are the kids ready to interact safely with a pet (and is the pet able to interact safely with children?) Are they planning to start a family soon?
- Consider the financial responsibility. Can they afford the ongoing costs and unexpected expenses?
The list goes on.
Please make sure you consider these questions when you are drafting your Will and planning to include your pets. If you have a specific person in mind, ask yourself the above questions, and once you think you have a suitable person, have a conversation with them and make sure they’re agreeable to taking on the responsibility. And it never hurts to have a backup – just in case!
The reality is, if you don’t properly consider the future care of your fur baby, they can end up in a shelter. Shelters are extremely overcrowded and underfunded, and with the cost of living getting more and more expensive, people can hardly afford kids, let alone animals. While children are almost always accounted for in the case that their parents pass, pets are not, and there aren’t the same securities and care put in place to keep them homed, fed, and cared for. Abandoned pets are often (and sadly) euthanized.
It’s important we also don’t forget the furry friends that have already passed and live on a shelf in your loved one’s home. Don’t let them end up in the trash or on a new shelf in a Value Village or Good Will.
Now, here is where I say something crazy, stay with me. I don’t have kids. My dogs are my kids and that is crazy to some people because animals don’t share the same DNA. But real animal lovers will get it.
Introducing the Casey & Moss LLP furry friends. The emotional support behind our toughest days.
Samantha’s dogs: Rusty and Phoebe
Hannah’s family dogs: Bubba, Andy and Kevin
Hannah’s family cat: Bucky
Hannah’s cats: Glep and Coraline
Colleen’s dog: George
Diana’s cat: Ollie
Jenny’s dog: Kaycie
Angelique’s cat: Ginger
Rebecca’s cat: Chester
Jennifer’s cat: Molson
Angela’s dog: Zoey
If you’ve stayed this long, and have a pet, give them a cuddle for me! <3
Samantha Valvona
Nothing contained in this post constitutes legal advice or establishes a solicitor-client relationship. If you have any questions regarding your legal rights or legal obligations, you should consult a lawyer.
May 15, 2025
Many people in the midst of planning their estate consider adding an adult child as a joint owner on a bank account as a straightforward way to avoid probate taxes and to ensure what they expect will be a smooth transfer of funds after death. In fact, many clients tell us that their deceased parent received explicit advice from their bank that adding an adult child as a joint account holder is an appropriate probate planning strategy. However, relying on joint accounts to transfer inheritance to your children can carry legal complexities that are misunderstood and can lead to unintended consequences.
Under Ontario law, naming an adult child as a joint account holder does not automatically mean that the child becomes the rightful owner of the funds upon the parent’s death. Unless there is clear evidence that the parent intended to gift the funds outright to their child, the law applies what is known as the presumption of resulting trust. This is a legal principle that when a parent transfers property to an adult child without receiving value in return, it is presumed the child is holding the property in trust for the parent’s estate, not as a personal gift. In practical terms, unless the child can prove that the parent intended a true gift, the funds in the account may be treated as part of the estate and are subject to probate.
Disputes typically arise when one child is added as a joint account holder and, after the parent’s death, claims the funds as their own. Other beneficiaries may object, arguing that the account was intended for estate purposes or convenience only. The presumption is that the funds were being held in trust for the estate. Meaning, without clear, contemporaneous evidence of a gift, these cases will often result in lengthy and costly litigation.
These disputes can delay estate administration, trigger court applications, and lead to fractured family relationships. Legal costs pursuing litigation can erode the very funds the joint account arrangement was intended to preserve.
When assessing whether the funds in a joint account are held in resulting trust, courts will consider factors such as: who deposited the funds; how the account was used; whether the deceased retained control; and any written or verbal statements made about the account. Where the evidence is unclear or contradictory, the surviving joint account holder often faces an uphill battle to prove a gift was intended.
Joint accounts can be an appropriate estate planning tool, but they should be used with care and proper documentation. What appears to be a simple banking decision can have far-reaching legal consequences.
Cara Zacks
Nothing contained in this post constitutes legal advice or establishes a solicitor-client relationship. If you have any questions regarding your legal rights or legal obligations, you should consult a lawyer.
Apr 25, 2025
When someone is appointed as an executor of an estate or as an attorney under a Power of Attorney, they are usually provided with one original Will or Power of Attorney document signed in wet ink by the testator or principal. This document is known as the “original.” While acting in your role as executor or power of attorney, you may be asked to produce the original Will or Power of Attorney to prove that you are authorized to act on behalf of the Estate (if probate has not yet been received) or another person (for attorneyships). These requests usually come from financial institutions, healthcare providers, or the Canada Revenue Agency. Because there is only one original document, it is important to avoid giving it away permanently. A solution to this is to have notarized copies made.
What is a notarized copy?
A notarized copy of a document is a true copy of an original, meaning that the copy is verified to match the original exactly. This is done by a notary public (usually a lawyer or government official). A notarized copy includes a notarial certificate on the first page, which states the name of the notary and their attestation that the copy is a true copy of the original document. The certificate is signed by the notary and embossed with a red stamp called a “notary seal”. In most cases, a notarized copy holds the same validity as the original document. However, there are some circumstances where a notarized copy cannot be used (i.e. when you are applying to the court for probate).
Generally, our clients find it helpful to obtain several notarized copies of any original documents they hold, such as death certificates, original wills, powers of attorney, and probate certificates.
Stacie Chrysanthopoulos
Nothing contained in this post constitutes legal advice or establishes a solicitor-client relationship. If you have any questions regarding your legal rights or legal obligations, you should consult a lawyer.
Jan 6, 2025
What is Estate Administration Tax?
An important thing to consider when applying for a probate certificate (or a “Certificate of Appointment of Estate Trustee”) is the tax owing on the Estate. This tax is referred to as Estate Administration Tax (“EAT”), and it is based on the total value of all assets held by the deceased as of date of death. Payment of the EAT must be submitted along with your probate application at the time of filing.
There are certain circumstances where Estate Administration Tax is not required. For the purposes of this blog, we will go over how to determine the amount of tax payable when you are applying for a Certificate of Appointment of Estate Trustee (with or without a will).
Calculating Estate Administration Tax
When determining the value of the estate, you should add the values of all assets held by the deceased as of date of death. Liabilities owed by the estate are not subtracted from the value of estate assets, except for any registered mortgages towards a property owned by the deceased. Any accounts held by the deceased that name a designated beneficiary or were jointly held and pass by the right of survivorship should not be included in the value of estate assets.
Estate Administration Tax does not apply for the first $50,000 of the estate. The remaining value of the estate is rounded up to the nearest thousandth and then calculated by applying $15 per $1,000.
For example, if the total value of the estate is $372,782.12:
Step 1: Round to the nearest thousandth
$372,782.12 => $373,000
Step 2: Subtract the first $50,000 of the estate value
$373,000 – $50,000 = $323,000
Step 3: Divide by $1000
$323,000/$1000 = 323
Step 4: Multiply by $15
323 x $15 = $4,845
Once you have determined the amount of EAT owing, you should arrange payment by certified cheque or bank draft made payable to the “Minister of Finance”.
It is good practice to always double check your calculations when determining EAT. You may also use an online calculator to assist you with your calculations such as this one: https://www.ontario.ca/page/calculating-estate-administration-tax
Stacie Chrysanthopoulos
Nothing contained in this post constitutes legal advice or establishes a solicitor-client relationship. If you have any questions regarding your legal rights or legal obligations, you should consult a lawyer.
Dec 3, 2024
Billionaire and philanthropist Warren Buffet is one of the most successful businessmen of all time. In 2006, the “Oracle of Omaha” pledged to give away 99% of his wealth to charitable foundations and has asked other billionaires to commit to donating at least 50% of their wealth to charity.
Recently, Buffett penned a letter regarding some changes to how his wealth will be distributed after his death. His original plan was for his three children to act as trustees to distribute his money after his death. But, because Buffett’s three children are now 71, 69, and 66, he recognized that it might take longer than his children’s lifetimes to distribute his massive fortune.
Thus, Buffett appointed three successor trustees, all younger in age than his children, to take over the distribution of his wealth in the event that his children die before they can disburse all of his assets.
While I could write several blog posts on the duties and responsibilities of trustees and successor trustees, that is not the focus of today’s post. What I found most interesting in Buffett’s letter was his commentary on parents making wills and involving their children in that process.
Buffett suggested that parents should have their children, once mature, read their wills before they are executed. He wrote:
Be sure each child understands both the logic for your decisions and the responsibilities they will encounter upon your death. If any have questions or suggestions, listen carefully and adopt those found sensible. You don’t want your children asking “Why?” in respect to testamentary decisions when you are no longer able to respond.
He continued:
I change my will every couple of years – often only in very minor ways – and keep things simple. Over the years, Charlie [Munger] and I saw many families driven apart after the posthumous dictates of the will left beneficiaries confused and sometimes angry. Jealousies, along with actual or imagined slights during childhood, became magnified, particularly when sons were favored over daughters, either in monetary ways or by positions of importance.
Charlie and I also witnessed a few cases where a wealthy parent’s will that was fully discussed before death helped the family become closer. What could be more satisfying?
I think Buffett’s suggestions are well-intentioned and can benefit families that are not dysfunctional or fractured in the first place. It is almost always a good idea to express your testamentary wishes to your family members and educate them on the details of your estate before you pass away. Not only so they aren’t shocked about what they are entitled to receive (or not) under your will or what your estate assets comprise of (or not) when the estate is being distributed, but also so that your loved ones are prepared for the duties and responsibilities associated with the estate administration, e.g. as named estate trustee or trustee of testamentary trusts. Parents may wish to deliver a letter to their children setting out their wishes and reasons behind them, à la Warren Buffett, or they may wish to have a family meeting or series of family meetings to discuss their estate plan and answer their loved ones’ questions.
This process may not work where existing dynamics between the testator (often the elderly parent) and the person expecting to inherit are imbalanced. Where there are concerns about the elderly parent’s safety or wellbeing if their testamentary wishes are disclosed, this process may not be advisable.
As an estates litigator, I see complex family dynamics play out in very real (and time-consuming and expensive) ways after a testator’s death. Whenever possible and practicable, a frank and open discussion about a parent’s estate plan and testamentary wishes can go a long way to avoid costly litigation and keep family relationships intact after the parent’s death.
Zara Wong
Nothing contained in this post constitutes legal advice or establishes a solicitor-client relationship. If you have any questions regarding your legal rights or legal obligations, you should consult a lawyer.
