Planning
Wills & Estate Planning
Howard Nightingale Professional Corporation understands that the end of life of family members and friends are difficult times. Clients charged with the responsibility of looking after the affairs of the deceased struggle with grief while trying to think rationally about complex legal instruments that affect not only themselves but others as well. Part of being a lawyer is to provide our clients with as much peace of mind as we can through sound and competent legal advice along with attention to detail in executing all arrangements on their behalf. From inception to completion, Howard Nightingale ensures that wills and powers of attorney are concluded in the best interest of our clients.
To help you make an initial evaluation of your needs, please read the brief descriptions, below, of the key legal instruments available to you:
- Wills: A will can be simple or complex, depending on specific financial and family circumstances. The more intricate the situation is, the more is the need for legal consultation to achieve the necessary clarity and thoroughness required to realize the client’s wishes as set out in the will’s instructions.A number of recent changes to Ontario’s inheritance law impacts how marriage or divorce affects a Will, including that of separated spouses. The new changes in legislation regarding Wills can be confusing. As well, every family situation is unique. In this blog, we delve into these changes and what they might mean for you.
- Dual Wills: Some clients can benefit from an instrument known as the dual will. This offers the possibility of setting aside certain assets such as securities which can be exempted from probate fees. In this way, the main will is focused only on those assets subject to the estate tax, effectively reducing the overall tax payable. For more information, please refer to double-or-dual-wills-how-to-reduce-probate-fees.
- Powers of Attorney: The basic concept of powers of attorney is to anticipate the possibility that at some point in the future the client might be unable to make on-going and necessary financial and medical decisions. In such a situation, the client will need a trusted person to make these decisions in the client’s best interest. While the concept is simple enough, there can be complications. Effective legal counseling, as provided by Howard Nightingale Professional Corporation can help anticipate and prepare for them.
- Estate Planning: The estate is the property owned by the client, or in which the client has a legal interest. Essentially, it refers to the remaining assets and liabilities after the client is deceased. Yes, the government will tax the estate’s assets, so planning is important. As well, estate planning will ensure that the estate is apportioned and distributed in accordance with the client’s wishes.
- Deed of Gift: A Deed of Gift allows the client, upon her or his death, to leave a valued possession to a specific person. It can apply to almost any possession – including art work and jewellery – and is available to anyone. It helps to simplify will and estate planning, and minimizes exposure to unnecessary probate fees. Best of all, it is a way to express love and generosity toward the intended recipient.
- Trusts: Trusts come in many shapes and sizes, but they fall into two main categories: 1) Testamentary trust, which is generally created on and as a result of the death of the donor; 2) Inter vivos trust, also known as a living trust, which is created by the donor during his or her lifetime. Each has its own unique features and benefits, and varies according to circumstances. We work closely with clients to help them determine which type of trust will best meet their needs.
- Henson Trust: Protecting a loved one with special needs
If you have a family member with special needs who is receiving benefits from the Ontario Disability Support Program (ODSP), and you wish to leave that loved one an inheritance, you need to make special arrangements in your will in order for the ODSP benefits not to be discontinued. This can be arranged by setting up a Henson Trust. We have the specialized legal counsel to help with this.
Howard Nightingale has the knowledge and experience to protect you and your family, providing effective wills, powers of attorney, estate planning and administration, safeguarding you and your wishes.
Frequently Asked Questions
A Henson Trust is an absolute discretionary trust designed for beneficiaries with disabilities. It allows them to inherit assets without losing their eligibility for provincial government benefits (like ODSP). This is a highly specialized area of Ontario estate law that requires professional drafting.
Under the 2026 legislative revisions, a Health POA can assist in MAID decisions only if you have granted explicit, clear authority within your POA document while you had the capacity to do so. Without specific wording, your attorney may be legally barred from acting on your wishes.
You should review your plan every 3 to 5 years, or immediately following a “life event” such as marriage, divorce, a new child, or the death of an executor. In Ontario, a 2022 law changed the rule so that marriage no longer automatically revokes an existing Will, making a review even more critical.
While online tools are tempting, they often fail to address complex family dynamics, such as blended families, disabled beneficiaries (Henson Trusts), or business succession. Errors found in a DIY Will after you pass away can cost your estate tens of thousands of dollars in legal “fixes.”
Ontario charges an Estate Administration Tax based on the value of the estate. Currently, there is no tax on the first $50,000 of an estate’s value, and 1.5% on everything above that. We utilize tools like “Dual Wills” and “Living Trusts” to help minimize these costs.
While joint tenancy with a spouse often allows a home to pass directly to the survivor without probate, adding a child to the title can trigger unintended consequences. These include capital gains tax, exposure to the child’s creditors, and potential “resulting trust” disputes with other siblings.
Recent updates to Ontario estate laws have clarified the intersection of Medical Assistance in Dying (MAID) and insurance. It is now essential to verify that your life insurance policy does not contain exclusions that could jeopardize a payout in the event of a MAID-related death.
In 2026, digital assets are a major part of estate planning. While a general Will may cover “all property,” it often lacks the specific clauses needed for executors to legally access encrypted data, crypto keys, or monetized social media accounts. We recommend a “Digital Asset Memo” to accompany your plan.
Incapacity can happen at any age due to an accident or sudden illness. Without a Power of Attorney (POA), your family may be forced to apply to the court for “guardianship” to manage your bank accounts or make medical decisions—a process that is expensive, public, and time-consuming.
A Will is a single legal document that dictates how your assets are distributed after you pass away. An Estate Plan is a comprehensive strategy that includes your Will, but also includes Powers of Attorney (for your protection while alive), tax-minimization strategies, and plans for your business or dependents.
Your information will always remain private and confidential.