What Is Estate Planning in Canada?

Estate Planning

July 24, 2024

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Time to Get Your Financial Affairs in Order

Getting your financial affairs in order is critical, no matter your age. 

But estate planning becomes even more important as soon as you have kids. If you’re in the process of getting your financial affairs in order, you might think, “Ok, but what is estate planning in Canada, anyway?”

What Is Estate Planning in Canada?

As a Trust and Estate Practitioner, I know that estate planning can be complex and overwhelming for individuals preparing their documents.

In this post, I’ll share some tips for doing your estate planning properly in Canada. I’ll also cover what estate planning entails. 

But remember that you should work with an estate planning attorney and your financial advisor when going through the estate planning process. This post is simply a general guide so you feel more confident tackling your estate planning this year.

Table of Contents

  1. What Is Estate Planning in Canada?
  2. The Emotional Side of Estate Planning
  3. How I’ve Approached Estate Planning with My Family
  4. Why Having an Estate Plan Is Important
  5. Estate Planning Is More Than Just Creating a Will
  6. What Is the Estate Planning Process in Simple Terms?
  7. Key Components of Estate Planning
  8. Key Estate Planning Documents
  9. 3 Common Estate Planning Mistakes
  10. Common Questions about Estate Planning in Canada
  11. Summary of Key Points

What Is Estate Planning in Canada?

Estate planning in Canada is the process of arranging for the management and disposal of a person’s estate during their life and after death. 

If you’re doing estate planning, it ensures that your wishes are honoured, your loved ones are taken care of, and your assets are distributed efficiently and effectively.

The Emotional Side of Estate Planning

The emotional side of creating an estate plan is often overlooked. 

It’s difficult and emotionally draining to think about when you will no longer be here. Often, you may be grappling with various questions, such as:

  • What stories about you will be remembered?
  • Will your family be okay?
  •  What will be your legacy? 

Death is an unknown, and because of this, we often would rather stick our heads in the sand than confront the inevitable. This is one of the most common estate planning mistakes. However, the result of any lack of planning is that the government gets more money, and your beneficiaries are left to make difficult decisions. In addition, the conflicts that often arise among family members may never be resolved after your passing if you don’t do your estate planning properly. 

To avoid this, take the logical step and create an estate plan. 

If you decide to distribute your assets evenly among your family, this is easier with bank accounts, investments, and other assets that can be evenly split. However, your emotions can hit a roadblock when you must decide how to distribute personal assets with sentimental value.

An example of a difficult estate planning decision is the one my mom faces:

I am in a family with three girls. We all have similar tastes and live close to my parents. So, “gifting” items shouldn’t be too complex. But let me share why that’s not quite true.

My mom’s first purchase after earning her own money in a “real job” was a grandfather clock. At the bottom of the clock, she had the following words inscribed: “I have time for you.” 

The Emotional Side of Estate Planning

Growing up, my mom felt that her mother was always rushing and never had time. 

She wanted the grandfather clock to be a physical reminder to her and her kids that she had enough time. 

We grew up with this clock and its constant ticking. It would chime on the hour, reminding us that we all had time for each other. (You get used to the sounds and can sleep through them.) 

This sound and the grandfather clock’s presence made me feel safe and at home, especially after being away at university. 

I know all three of us would like this clock in our home, not because of its monetary value or style but because the message and memories are so special. 

How will my mom decide? That will be a decision she’ll have to make. And you can see why such a decision may be emotionally taxing. 

And it’s this emotional element of estate planning that often causes us to avoid doing it.

How I’ve Approached Estate Planning with My Family

My husband and I have two twin boys who are still minor children, so when we did our estate planning, the most important thing to me was naming a guardian and considering how to distribute assets if something were to happen to us.

We knew we needed to make decisions so our boys would be set up to be successful and independent. 

We chose a guardian who we knew shared our values and was discreet and honourable. In addition, we wouldn’t want our kids to inherit directly or too soon because it could rob them of their drive or prevent them from creating their own path.

We created POAs (Power of Attorney) for finances and healthcare in case something happened to one of us. 

When creating our will, we ensured part of our estate would be held in trust until well past the age of majority for our kids. We outlined what could be used for education and to help with what we determined to be qualified purchases.

This was only the start. We know we need to continue reviewing our estate plan because our financial assets will change over time, and we need to keep up to date with estate planning information. 

We didn’t want to consider it a possibility because we are still “young,” but we also know things happen when you least expect it. 

How I've Approached Estate Planning with My Family

Why Having an Estate Plan Is Important

An estate plan is important because current legislation in Canada will make decisions on your behalf if one is not in place.

If that occurs, there is no opportunity for your wishes to be followed.  Without a will, your assets will be divided according to the law, and the costs of administering your estate will increase. 

If you have minor children, you won’t be able to appoint a guardian to take care of them. You will also miss out on opportunities to minimize taxes that will occur when you are gone. If you are in a blended family or a common law relationship, different provinces, states, and countries follow very different rules. 

Understanding what would happen is essential. Indeed, some might say that it’s selfish not to create an estate plan.

Estate Planning Is More Than Just Creating a Will

Estate planning is more than just creating a will.

Your will is just one component of a comprehensive estate plan. You need to consider the following as well: 

  • wealth management
  • business succession planning
  • beneficiary designations
  • incapacity planning
  • the tax implications of your decisions

Many estate planning tools are available that can save you tax and ensure your money goes where it was intended. Estate planning is an ongoing process, and your plan needs to be reviewed regularly and updated as life events occur.

Estate Planning Is More Than Just Creating a Will

What Is the Estate Planning Process in Simple Terms?

Estate planning is determining how your assets will be managed, preserved, and distributed after your death.

Often, the goal is to transfer assets and wealth in the most tax-efficient way to who you want without being a burden. It also includes planning for incapacity before your death and setting up documents so your wishes are followed.

What Is the Estate Planning Process in Simple Terms?

Key Components of Estate Planning

Once you decide to do estate planning, I recommend consulting an estate planning attorney. Doing this from the start will likely save you time. Depending on your stage in life and level of wealth, you can find a lawyer who suits your needs. 

Doing it alone is risky, making the cost of hiring an estate attorney worth it.

In addition, seek the advice of your financial advisor. 

The role of financial advisors in estate planning is much more than ensuring you have correct beneficiary designations on your registered assets. Your advisor should be your quarterback and bring your estate planning team together. Your relationship with your financial advisor is likely more familiar than with your lawyer because you work with them continuously. 

Your financial advisor understands you and can be a sounding board.

They can explain and simplify unfamiliar concepts. Working with a financial advisor who is a Trust and Estate Practitioner means they have the additional specialized training in estate planning and work with a network of estate lawyers and accountants.

As the saying goes, “You can’t avoid death or taxes.” Find an accountant who works with clients in situations like yours so you can take advantage of tax planning strategies before death.

Updating your estate plan regularly is essential, especially when you have a life-changing event. 

Life-changing events include the following: 

  • Retiring
  • Getting remarried
  • Having children
  • Having grandchildren
  • Selling a business
  • Moving
  • Selling a home
  • Crossing certain age milestones 

Remember that legislation also changes, so it’s important to “check in” even if you don’t think anything has changed in your life.

When doing your tax planning, you’ll want to consider the following:

  • Taxes on estates in Canada
  • Capital gains tax on death
  • Probate fees and how to minimize them
  • Tax-efficient strategies for asset transfer

Although we don’t have an “estate tax” in Canada when you pass away, death is still a significant taxable event. 

When someone dies, it’s as if they sold all of their assets immediately before they passed away, triggering capital gains or capital losses that need to be reported on the deceased’s final tax return. 

Let’s say that you have an RRSP worth $1,000,000. When you die, it will be as if you earned $1,000,000 in income that year, and it will be taxed at the highest marginal rate.

This example assumes that you don’t have the option to roll over to a surviving spouse. Either way, as the last surviving spouse, this would be the tax impact.

Some consider probate fees a tax. Luckily, planning can help minimize the impact of probate while still serving its purpose. 

If you wish to minimize tax when transferring assets, it’s essential to explore strategies such as beneficiary designations, insurance, charitable donations, trusts, rollovers, and joint ownership.

If you don’t have a will, no one will have the legal authorization to manage your assets until the courts appoint an administrator. 

Choosing an executor and/or trustee is a privilege you must take advantage of.

When choosing an executor, the qualities you will want in the person are trustworthy, responsible, intelligent, organized, and capable of doing the job. I recommend you ask the potential person in advance if they would be willing to do the job. 

Consider their skill set, particularly if your business needs to be run after you pass. 

Also, consider where they reside. 

If you are a Canadian resident, you will want to choose an executor living in Canada.

The same goes if you live in the US; you will want an executor who lives in the US. I often recommend using a corporate trustee as an executor or at least named as an alternate. 

Remember, it isn’t an “honour” to be an executor. It’s a lot of work.

Doing Your Tax Planning

Life insurance is an integral part of estate planning. 

There are usually three reasons why an individual may choose life insurance.

  • To create an estate: If you don’t have significant assets but you do have debt and young children, using insurance to create an estate is useful.
  • To equalize an estate: If you have a business or family cottage that may be difficult to divide, purchasing insurance can create liquidity in your estate, so you don’t need to sell assets to make things equal for family members.
  • To preserve an estate: If your assets have increased significantly in value, you may have a significant capital gain and, therefore, a tax liability when you pass. Using insurance to pay the liability can be a beneficial strategy.

You can appoint someone to make healthcare decisions on your behalf and through a power of attorney for healthcare. 

This doesn’t come into effect until you become mentally incapacitated or unable to make decisions independently. Ensure you tell your doctor and attorney that you have this document and where it can be located in an emergency. Some people even carry a card in their wallet stating who to contact and that you have a healthcare directive.

A POA (Power of Attorney) for finances appoints someone to act for you when you cannot do so yourself. Every adult should have a POA for finances because it’s possible to become incapacitated, even for a short period of time, at any age. 

Most people think their spouse can automatically step into this role, but that is untrue.

If you want your spouse to have the legal authority to act, you need to sign a POA. 

A POA document will only cost a few hundred dollars, but if you don’t have one and need the court to grant authority, this will cost up to several thousand, not to mention the delays and stress. 

The person you name as power of attorney for finances doesn’t need to be the same as the power of attorney for healthcare because the skills for each will be different.

In addition, if you have children who are still minors, you will need to name a guardian to take care of them if something were to happen to both parents.

Including digital assets in your estate plan is important because they may have sentimental and financial value. 

Digital assets include email and social media accounts, online banking and investment accounts, and subscription-based accounts.

Discuss your estate plan with family members to clarify potential conflicts and create solutions before they fester. 

It is important to be fully transparent. This means talking about money, your values, and your wishes. This is not a quick one-time conversation but ongoing education to manage family dynamics. 

Remember, at the time of death, depending on where you reside, survivors may be entitled to apply to the courts for family property, dependent’s relief, or Wills Variation. 

These conversations allow everyone to understand each family member’s needs and reduce future conflict.

digital assets

Key Estate Planning Documents

A few key estate planning documents are helpful for Canadians doing their estate planning. They include the following:

  • Will
  • Powers of Attorney (for property and personal care)
  • Living Will
  • Advance Directive
  • Guardianship documents

3 Common Estate Planning Mistakes

Mistake #1: Not creating a will because you don’t want to think about death or believe you are too young or aren’t “wealthy enough” to require a will.

Mistake #2: Not getting proper advice and using DIY strategies to avoid probate without understanding the impact of your decisions on the overall estate plan.

Mistake #3: Thinking it’s an honour to be named an executor because you underestimate the time and skills it takes to manage your estate.

Key Estate Planning Documents

Common Questions about Estate Planning in Canada

Canada Life Assurance Company is a good place to get life insurance for estate planning, but there are other options, too. Ideally, it would be best if you met with a couple of companies and then make your final decision.

You will need a will, POA, personal directive, trust documents, titles and property deeds, beneficiary designations, and a living will.

The most important legal document is the will, but it is just the starting point.

The most common life insurance when doing estate planning is permanent insurance.

Unlike term insurance, which is only for a specific time frame, permanent insurance is for your entire lifetime. 

Whole life insurance is a type of permanent insurance that includes an investment component that grows on a tax-deferred basis. Group insurance through your work is often insufficient for your needs because it’s arbitrary.

The probate process in Canada is different depending on which province you live in, so you must understand the probate rules in the province that applies to you.

Remember that probate shouldn’t be the driving force in all your estate planning decisions. It’s only one element, and you need to look at the overall impact because tax efficiency has a much greater effect. 

Managing Family Dynamics and Communication

Summary of Key Points

  • Estate planning in Canada arranges for managing and disposing of your assets during life and after death.
  • The emotional aspects of estate planning can be challenging, often leading Canadians to avoid taking action and causing future conflicts among family members.
  • Regularly updating your estate plan with life changes is essential to ensure it remains relevant and effective.
  • Naming executors, trustees, and guardians ensures your wishes are carried out and your loved ones are cared for.
  • Including digital assets in your estate plan is important.

Final Thoughts

From my experience in the financial service industry and as a Trust and Estate Practitioner, I have seen so many mistakes that could have been prevented if someone had gotten advice ahead of time. 

At the very least, wills, POAs, and guardianship documents should be made. I know thinking about death is not comfortable, but while we can’t change life and death, we can choose to take steps to ensure our loved ones are taken care of when we are no longer here. 

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About the Author

TIFFANY WOODFIELD is a financial coach, cross-border expert, and the co-founder of SWAN Wealth based out of Kelowna, BC. As a TEP and associate portfolio manager, Tiffany has extensive experience working with successful professionals who want to leave a legacy and enjoy an adventurous, work-optional lifestyle. Tiffany combines extensive knowledge from her background as a financial professional with coaching and her passion for personal development to help her clients create a unique path that allows them to live their fullest potential. Tiffany has been a regular contributor to Bloomberg TV and has been interviewed by national and international publications, including the Globe and Mail and Barron’s.