Wills and International Estate Planning for Certain Types of Property
- 1 day ago
- 2 min read
Updated: 3 hours ago
Navigating jurisdictional rules and how Ontario law treats your global assets.
International estate planning and the Succession Law Reform Act
There are specific rules in Ontario’s Succession Law Reform Act regarding the form, formalities, validity, and essential effects of wills, particularly when dealing with international estate planning for certain types of property.
For example, section 36.1 provides that immovable property—such as houses, land, farms, and other real estate, is governed by the internal law of the place where the property is located.
For movable property, such as money, vehicles, and personal belongings, section 36.2 states that the governing law is the internal law of the place where the testator was residing at the time of death.
“Legal borders often dictate the fate of your property. In Ontario, the distinction between a physical home and personal savings determines which laws will ultimately govern your legacy.”
However, section 37.1 establishes that, whether the property is movable or immovable, a will is considered valid and admissible for probate in Ontario if, at the time it was made, it complied with the internal law of:
the place where the will was made,
the place where the testator was domiciled,
the place where the testator had their habitual residence, or
the jurisdiction of which the testator was national of, provided that jurisdiction had laws governing the wills of its nationals.
Why one will may not be enough for your global heritage
These fundamental principles have been repeatedly applied by Canadian courts in various cases. Because different domestic and international legal rules may apply depending on your personal circumstances, if you own property in your country of origin, it is often advisable to prepare multiple wills, one in Ontario and another in your home country (or through your Consulate in Ontario).
“A single will may not be enough to bridge two countries. To ensure your protection is seamless, your legal strategy must respect the domestic laws of every jurisdiction where you hold assets.”
Each will deal only with the property located in its respective jurisdiction, and they must be drafted carefully so that one will does not revoke the other, while ensuring compliance with the laws of the place where each asset is situated.
