Miller Thomson’s Private Client Services (“PCS”) practice is one of the largest and most prominent in Canada, specializing in the day-to-day and long-term planning needs of many of Canada’s most successful private family enterprises and individuals. We provide a complete range of services with respect to estate planning, personal and corporate tax, business succession planning, trusts, estate administration, trust and estate litigation and incapacity and elder law.
Our PCS Group distinguishes itself through our cornerstone publication, Miller Thomson on Estate Planning (“MTEP”) – a preeminent Canadian publication on estate planning. Published by Thomson Reuters, MTEP is a two-volume, twenty chapter publication, covering a broad range of tax and estate planning topics in Canada as well as United States cross-border estate planning. MTEP is regularly updated and marks a truly collaborative effort by our PCS lawyers across Canada.
Our areas of expertise include:
Estate Planning, Business Succession Planning and Personal Tax
- Tax-planned trusts and wills to achieve wealth distribution objectives while minimizing tax
- Succession plans to transition family businesses while maintaining family harmony
- Custom designed estate freeze and income-splitting arrangements
- Practical planning to reduce probate taxes
- Life insurance planning
- Cross-border will and trust planning for clients with dual residence, U.S. citizenship or foreign property
- Charitable giving including the use of private charitable foundations
- Pre-nuptial and Cohabitation agreements
- Applications for probate
- Assisting executors and estate trustees in their duties
- Administration of estates and trusts
- Opinions on will and trust interpretations
- Post mortem tax planning
- Jurisdictional issues
- Preparation of accounts for estates and trusts
We assist institutional fiduciaries on a regular basis with advice designed to reduce exposure and manage the risks that accompany a fiduciary position. We also advise trustees on complex fiduciary issues and advise beneficiaries on their rights and expectations.
Estate and Trust Dispute Resolution, Mediation and Arbitration
Our lawyers are experienced in complex dispute resolution with respect to estates and trusts. We provide a full range of services in trust and estate litigation including:
- Contested proceedings in trust, estate and charitable matters
- Variation of trusts
- Motions for advice and directions
- Cy-près applications for trustees and charities
Incapacity and Elder Law
- Substitute decision-making and mental incapacity planning
- Continuing enduring powers of attorney for property and durable powers of attorney
- Powers of attorney for personal care, personal directives, representation agreements and “Living Wills”
- Advising on the use of trusts and powers of attorney to protect clients’ assets and to effect personal care decisions in the event of long term illness or incapacity
- Management plans, guardianship and committeeship
- Contesting an attorney’s, agent’s, or guardian’s decisions or accounts
Miller Thomson repeats top ranking in Chambers High Net Worth Guide
Miller Thomson’s Private Client Services Group has once again received a top Band 1 ranking in the 2018 Chambers High Net Worth Guide for Private Wealth Law – Canada. Through an extensive independent research process, Chambers and Partners ranks the...
Miller Thomson continues strategic growth
Miller Thomson recognizes that the complexities of today’s business landscape increasingly call for legal solutions that span multiple disciplines and jurisdictions. With a continued focus on building our national platform, we are pleased to welcome the following lawyers who have...
Sarah Hansen, Troy McEachren and Kristina Shaw named 2018 Zenith Award winners
Miller Thomson Partners Sarah Hansen, Troy McEachren and Kristina Shaw are recipients of the 2018 Lexpert Zenith Awards celebrating Mid-Career Excellence. The Zenith Awards recognize lawyers across the country who excel in their area of law and in social responsibility....
Miller Thomson recognized in 2018 Canadian Legal Lexpert Directory
In the recently released 2018 edition of the Canadian Legal Lexpert® Directory, 90 Miller Thomson lawyers across 35 areas of law have been recognized for their industry-leading advisory expertise. These rankings are the culmination of an extensive annual peer review process...
Miller Thomson earns top rankings in Chambers Canada 2018
Miller Thomson earned a top Band 1 ranking for two practice areas in the 2018 Chambers Canada Guide. Our Charities and Not-For-Profit group is regarded for “its novel and innovative approach to complex matters arising within the charitable and non-profit market,”...
Miller Thomson to release comprehensive Federal Budget review on March 22
Our in-depth analysis of the Federal Budget will be released later this week. Corporate tax lawyers Ron Choudhury and Rahul Sharma, and Social Impact lawyer Nicole D’Aoust will be at budget lock-up in Ottawa on March 22 to bring you the latest tax measures...
Miller Thomson receives top honours in 2017 Chambers Canada guide
Thirteen Miller Thomson lawyers and four practice groups are named in the 2017 edition of Chambers Canada. The guide ranks lawyers and law firms in over 40 specialist practice areas across Canada, based on client feedback, peer interviews and an assessment of...
William Fowlis elected to STEP worldwide council
Congratulations to William Fowlis, Partner in our Calgary office, who was recently elected as the Canadian representative on the STEP (Society of Trust and Estate Practitioners) worldwide council. STEP is the global professional association for trust and estate practitioners. The council is made up...
Miller Thomson lawyers recognized in The Best Lawyers in Canada 2017
126 Miller Thomson lawyers from across the country and in numerous areas of law have been recognized for their expertise in the 2017 edition of The Best Lawyers in Canada. This result is up from 122 lawyers ranked last year....
Miller Thomson receives top ranking by Chambers for international private wealth management
Miller Thomson is ranked as a Band 1 (highest ranking) law firm in Canada in the 2016 Chambers High Net Worth Guide. The guide ranks the leading lawyers and law firms for the international private wealth market in key jurisdictions around the world. ...
Gail P. Black, Q.C. speaks on Tips and Tricks in Will and Incapacity Planning
Gail Black presents to clients of Sagium on “Tips and Tricks in Will and Incapacity Planning” on Wednesday, June 13, 2018.
Martin Rochwerg, Rahul Sharma and Kristy Balkwill speak at March Educational Seminar
Martin Rochwerg, Rahul Sharma and Kristy Balkwill will be presenting at the March Educational Seminar: U.S./Canadian Cross-Border Estate Planning. Topic of discussion will be U.S.-Canada Cross-Border Tax and Estate Planning Considerations. The presentation will highlight from a Canadian perspective some...
Jag Gandhi speaks at Law Society’s Practice Gems: Administration of Estates 2017
Jag Gandhi will be presenting on “The Updated Annotated Checklist” at LSUC held on September 29, 2017.
Miller Thomson at STEP Canada conference
Our National Private Client Services Group is a Gold sponsor of the 19th annual STEP (Society of Trust and Estate Practitioners) Canada taking place June 12 -13, at the Metro Toronto Convention Centre. Over 700 delegates have registered, making this largest STEP Conference...
Gail P. Black, Q.C. speaks on the top ten things advisors should know about estate planning
Gail P. Black, Q.C. speaks to Canaccord Genuity advisors on Tuesday June 6, 2017. Gail presents on the topic “Top Ten Things Advisors Should Know About Estate Planning”.
Rahul Sharma speaks at OBA Practical Guide to Tax Considerations in Succession Planning
Rahul Sharma will be presenting on “Valuing Discretionary Trust Interests” at the OBA Practical Guide to Tax Considerations in Succession Planning.
Bryant Frydberg speaks on Succession Planning for Businesses
Bryant Frydberg speaks at the Calgary Chamber of Commerce CEO Roundtable event. He will speak on the subject of succession planning for businesses and what are the best options, tax implications and legal obligations they face.
Martin Rochwerg speaks on post-mortem planning
Martin Rochwerg presents “Post-Mortem Holdco Planning” for the CBA’s Will, Estate and Trust Fundamentals for Estate Practitioners program.
Miller Thomson speaks at STEP Canada conference
Gail Black moderates a session on “A Professional’s Toolkit for Identifying and Addressing Decisional Capacity and Undue Influence” on June 9. Rachel Blumenfeld presents “STEP Toronto on Jewish Laws of Inheritance and Estate Planning in Canada” on June 9. Martin Rochwerg...
Susan Manwaring and Martin Rochwerg speak on estate and tax planning
The 2016 Guide to Complex Issues in Estate and Tax Planning is presented by Osgoode Professional Development. Susan Manwaring speaks on “Charitable Donations: What You Need to Know”. Martin Rochwerg is Program Co-Chair.
Tax Update Seminar
Miller Thomson presents a complimentary tax seminar. This seminar is designed for accountants, financial advisors, tax professionals, private business owners, and others who deal with tax related issues. Our seminar focuses on: New Tax Rules affecting Trusts, Estates and Charitable...
Family Law Issues in Estate Planning
Patricia Fourcand and Nathalie Marchand deliver a presentation entitled “Family Law Issues in Estate Planning” during a breakfast and conference organized by RBC Dominion Securities Inc., D’Amico Family Wealth Management Group on March 19th 2014 at 1 Place Ville-Marie, 41st floor at 8h30....
Recent Tax Developments 2013 – Regina
Miller Thomson presents a breakfast seminar, “Recent Tax Developments” hosted by the Regina office.
Recent Tax Developments 2013 – Saskatoon
Miller Thomson presents a breakfast seminar on “Recent Tax Developments,” hosted by the Saskatoon office.
Recent Tax Developments 2012 – Regina
Miller Thomson’s Regina office hosts a breakfast seminar on “Recent Tax Developments.”
Recent Tax Developments 2012 – Saskatoon
Miller Thomson’s Saskatoon office hosts a breakfast seminar on “Recent Tax Developments.”
Recent Developments in Estate Planning and Business Succession
Miller Thomson’s National Private Client Services Group hosts a seminar covering recent developments in Estate Planning and Business Succession.
James Hutchinson speaks on “Utilization of Tax Losses and Debt Restructuring”.
James Hutchinson speaks on “Tax Planning for Farming Course – Succession Planning: Use of Trusts and Tax Issues”.
Owner-Manager Tax Planning
James Hutchinson speaks on “Owner-Manager Tax Planning” at the 8th Annual Tax Planning for the Wealthy Family.
Alberta’s new Act to Strengthen Financial Security for Persons with Disabilities
Effective April 1, 2018, Alberta introduced changes to the Assured Income for the Severely Handicapped Act and Regulations to allow families and guardians more options for financial support for persons with disabilities without negatively affecting their entitlement to provincial benefits...
Home is Where the . . . . Domicile is?
Born in Vancouver, raised in Toronto, educated in New York, graduate degree from England, first job in Hong Kong, transferred to Tokyo, retired in the Cayman Islands. In our increasingly mobile world, it is not uncommon for a person to...
Reporting Requirements for Trusts
On July 27, 2018, Finance Canada released Legislative Proposals, and Explanatory Notes relating to those Legislative Proposals that deal with, among other topics, the Reporting Requirements for Trusts as announced in Budget 2018. The Budget proposals were released under the...
Donation of an Investment Account: The Quebec Court of Appeal confirms there is no need for a notarial deed of gift!
An ailing parent in the final days of her life wants to give an investment account to her children. How should she do it? Does she need a notary or can she simply sign a piece of paper? While the...
Beneficial Interests in Discretionary Trusts and the Associated Corporations Rules; Moules Industriels v. The Queen
When two or more corporations are associated for the purposes of the associated corporation rules in section 256 of the Income Tax Act (the “Act”), those corporations are required to share a business limit and, consequently, eligibility for the small...
Recognizing and Understanding Undue Influence in Estate Planning
Undue influence is a troubling issue in estate planning as it is not always apparent to even the most experienced of lawyers when taking instructions from clients. The circumstances of influence are frequently not disclosed by a client, and the...
Greco v. Frano: Helping your adult child purchase a home
In today’s housing market, it is becoming increasingly difficult for first-time home buyers to afford to purchase a home. In a new report published by Royal LePage, home prices in Canada are expected to rise significantly in the second half...
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...
BC Government to Introduce Speculation Tax
In an effort to deal with the ongoing challenges of housing affordability in much of the province, the government of British Columbia announced, as part of its budget on February 20, 2018, its intention to implement a new speculation tax...
The TCJA and Beyond
The TCJA and Beyond
OUR 2017 STEP Journal article discussed British Columbia’s 15 per cent property transfer tax (the Vancouver tax), applicable to certain foreign buyers of residential property in the Greater Vancouver regional district. On 21 April 2017, the Ontario government followed suit...
Wilhelmina Group acquires 40 acre property
Counsel to Wilhelmina Group Limited Partnership