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.
Apr 11, 2025
If you’re gearing up to write the Ontario Bar Exam, you might be feeling a little anxious or overwhelmed. You’re not alone. These materials are notoriously dense, and these exams require a unique kind of preparation compared to traditional law school exams. Here are some tips to help you stay focused, stay sane, and ultimately, pass.
Organize Your Materials and Supplies
Most candidates are responsible for printing their own materials, so your first decision will be how you choose to organize them. Some test-takers use binders, but I chose to coil-bind each subject into its own booklet. This tends to be the most common method, as the smaller booklets are lighter and easier to flip through.
Once you’ve handled the printing, you’ll need to purchase tabs and multi-coloured highlighters. However many highlighters you think you’ll need, double it. Then create a highlighting system that makes sense to you. For example, many candidates highlight limitation periods in a distinct colour.
It’s best to print and organize your materials right away because unless you’re under a severe time crunch, it’s better to do all of your reading on the printed pages rather than on a PDF. This way you can highlight and tab important pages as you go.
Make a Study Schedule
This will be trickier than you think, especially if you’re writing both exams back-to-back.
First, you need to determine how much solicitor material you’d like to cover before writing the barrister exam. This is a double-edged sword: the more you cover in advance, the less fresh it will be in your mind on exam day. However, it would be highly inadvisable (and in my view, practically impossible) to try and cover all of the solicitor material in the two-week period between the two exams. Find a healthy balance.
Then, you’ll need to calculate how many pages you need to read per day. This material is incredibly dense, so try not to pick an unmanageable goal. You’ll want to build in flexibility for slower reading days and faster reading days. Based on the courses you took in law school and your general interest in different areas, some subjects will take a lot more time to get through.
Finally, decide how many days you want to leave at the end for practice (more on this below).
Read the Materials
Be prepared to spend several weeks per exam reading through these materials. Try to stick to your study schedule, but don’t hesitate to adjust it as needed.
This will be challenging. It’s easy to forget to prioritize your well-being, but no one does their best work when they’re exhausted. As you go through these materials, make sure to sleep, eat well, exercise, and take breaks. Keep in touch with supportive friends and family members and don’t put your mental health on the back burner.
Practice Practice Practice
Carve out several days (or more) in your study schedule for practice exams. This will be the most important part of your preparation. You will want to do these in the days leading up to the test, after you’ve read all of the material.
The time crunch on these exams is intense, so practice under timed conditions as much as possible. This will also help you develop time-saving strategies. Knowing when to move on from a question, even if you’re not completely sure about your answer, is an invaluable skill.
Write the Exam
Just like any other exam, make sure to sleep well the night before, eat a balanced breakfast and, above all else, arrive early. Review the LSO website in detail on arrival times and permissible items. Bring a good snack or two.
Finally, remember: you don’t need to be perfect, you just need to be prepared.
Colleen Dowling
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.
Nov 27, 2024
Disputes involving Wills and Estates often focus on legal complexities, family dynamics, and the emotional challenges that come with the loss of a loved one. However, one important factor that deserves further recognition is the impact of mental health on the litigation process.
Mental health plays a key role in estate litigation, as strong emotions often affect everyone involved – whether legal professionals, clients, or family members. These emotions can influence the entire resolution process.
Grief is a powerful emotion, and when combined with loss of control, financial uncertainty, or feelings of betrayal, it can lead to heightened stress, sadness, and frustration. These emotions do not go unrecognized and are often present during the initial stages of contacting a law firm. To help ease this process, you can refer to our previous posts, “The Intake Clerk and a Potential New Client” or “What Do I Need When Contacting an Estates Lawyer?”. They provide guidance on the initial steps and can help with what might otherwise be a stressful and emotional journey.
The emotional ups and downs of legal proceedings can be overwhelming, but there are ways to make the journey more manageable. Here are a few suggestions to help you stay supported and grounded:
- Mental Health Support: Having access to a mental health professional through therapy or counselling can help you cope with grief, manage emotional stress, and clear your mind.
- Feel the Emotions: It is normal to feel a wide range of emotions during the litigation process, but it is important to allow yourself to acknowledge those emotions, rely on support, and trust your legal professionals. By understanding these emotions early on, we can work together to ease the emotional strain that can intensify conflict and prolong the process.
- Communication: Clear, simple communication is key. A lawyer’s job is to make legal information easy to understand and accessible to clients, which helps reduce confusion and stress. It also makes the entire process smoother and less intimidating.
- Conflict Resolution: Mediation, when brought forth by your lawyer, offers a more collaborative, less adversarial path to resolution. It encourages all parties to work together toward a solution in a supportive environment.
As the holiday season approaches, emotions can run high, especially for families facing legal challenges. It’s important to make time for self-care and prioritize your well-being. If you or a loved one is in need of support, here are a few mental health resources linked below:
Distress Centres of Greater Toronto
Centre for Addiction and Mental Health (CAMH)
Health Canada
211 Ontario
Emilia Szczepkowski
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.
