Jennifer A. N. Corak

Partner | Toronto


Portrait of Jennifer A. N. Corak

Dealing With Canada – Challenges And Opportunities For Global Wealth And Tax Planners

IFC Media

Over the last decade, Canadian tax and private client practitioners have faced an ever-increasing amount of international and cross-border inquiries. Canada’s rapidly changing demographics are partially responsible for this trend. The country’s largest city, Toronto, and the region surrounding it,...


Capacity to marry: the case of Tanti v Tanti et al.

In the case of Tanti v Tanti et al., the Ontario Superior Court of Justice was tasked with determining whether Paul Tanti was capable of marrying his “much-younger, live-in companion”, Sharon Joseph.[1] In 2014, Paul went to a community organization...


Reform on the horizon in Ontario estates law

On February 22, 2021, the Attorney General for Ontario tabled Bill 245, Accelerating Access to Justice Act, 2021, which has now received Second Reading. If passed into legislation, it will significantly reform various areas of law, including in the area...


Jennifer Corak quoted in STEP Journal article on technology and its impact on the creation of wills and power of attorney during COVID-19

STEP Journal, "Where do we go from here?", Issue 4, pg 14 - 15

The creation of wills and powers of attorney (POAs) has been no different; if anything, the need for digital processes has become more pressing in this area, as the crisis has been one of public health. As countries across the...


Turning our minds to estate planning and the importance of maintaining an up-to-date estate plan

A number of factors motivate individuals to engage in the estate planning process. Common motivating factors include a change in relationship status, births or deaths in one’s family, a change in net worth and a health diagnosis that turns one’s...


A recent example of the importance of proper will planning

In Ontario, if an individual dies without a valid will, their estate will pass in accordance with the laws of intestacy, which are set out in the Succession Law Reform Act, R.S.O. 1990, c. S.26 (the “SLRA”).  This is, for...


Due Execution of Wills: The Ontario Case of Bayford v Boese

A deceased individual’s will can be challenged for a number of reasons after death.  For example, a will may be challenged on the basis that it was not executed in accordance with the relevant provisions of the Succession Law Reform...


Over-Involved Adult Children Run the Risk of Invalidating a Parent’s Will or Power of Attorney: The Case of Graham v Graham

For a will to be valid, not only is it important that formal statutory requirements be satisfied,[1] but the testator (being the person executing the will) must also have testamentary capacity to make the will. In addition, if the testator...


Daniel Estate (Re): A “‘Good News’ Story”

One’s choice of estate trustee, attorney for property and attorney for personal care is an important one.  An estate trustee faces the responsibility of administering your estate in accordance with your Will(s) following your passing, thus being the one carrying...


Surviving Spouse Granted Extension of Time to Decide Whether to Make Spousal Election

In Ontario, after the death of a married spouse, the surviving spouse has a choice to make.  He or she must decide within six months of the death of the spouse whether he or she wishes (1) to inherit pursuant...