{"id":55908,"date":"2026-09-22T09:27:01","date_gmt":"2026-09-22T13:27:01","guid":{"rendered":"https:\/\/www.millerthomson.com\/?p=55908"},"modified":"2026-09-22T09:29:12","modified_gmt":"2026-09-22T13:29:12","slug":"estate-freeze-alert-ontario-court-of-appeal-rules-trust-interest-is-not-a-gift-after-marriage","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/en\/insights\/private-client\/estate-freeze-alert-ontario-court-of-appeal-rules-trust-interest-is-not-a-gift-after-marriage\/","title":{"rendered":"Estate freeze alert: Ontario Court of Appeal rules trust interest is not a gift after marriage"},"content":{"rendered":"\n<p>A family trust settled by a parent after a child&#8217;s marriage would normally be considered a &#8220;gift after marriage,&#8221; excluded from equalization under Ontario&#8217;s <em>Family Law Act<\/em>. In <a href=\"https:\/\/www.canlii.org\/en\/on\/onca\/doc\/2026\/2026onca530\/2026onca530.html?resultId=380bfdd2a9d740ebb637fab67f8bdcdf&amp;searchId=2026-09-03T15:56:07:961\/1e6c66ac060a4ca3a6339bbf2251fa2e&amp;searchUrlHash=AAAAAQAnTGFuZy1OZXdsYW5kcyB2LiBOZXdsYW5kcyAyMDI2IE9OQ0EgNTMwAAAAAAE\"><em>Lang-Newlands v. Newlands,<\/em> 2026 ONCA 530<\/a> [<em>Lang-Newlands<\/em>]<em>, <\/em>the Ontario Court of Appeal (the \u201c<strong>Court<\/strong>\u201d) held otherwise. The Court found that because the trust&#8217;s value derived entirely from shares the beneficiary already owned at the date of marriage, her interest in the trust was not a gift, and she now faces a substantial equalization payment.<\/p>\n\n\n\n<p>The decision has immediate implications for any estate freeze structure involving a family trust where a married beneficiary&#8217;s pre-existing assets form the foundation of the trust&#8217;s value. Estate planners, tax advisors, and family lawyers should take note.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Why a $24.5M estate freeze led to an equalization payment<\/h2>\n\n\n\n<p>In <em>Lang-Newlands<\/em>, the appellate court held that the respondent wife\u2019s interest in a trust settled after her date of marriage by her father did not constitute a \u201cgift after marriage\u201d. The trust had acquired the post-freeze common shares of a holding company. Therefore, it was not excluded property for <em>Family Law Act<\/em> (Ontario) purposes.&nbsp; The respondent wife is now subject to a substantial equalization payment to her husband.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A typical estate freeze<\/h3>\n\n\n\n<p>A typical estate freeze of private corporation shares (\u201c<strong>Opco<\/strong>\u201d) involves the following steps, assuming that the freezor is the holder of common shares of the private corporation and is the parent of married children.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The freezor incorporates a new holding corporation (\u201c<strong>Holdco<\/strong>\u201d) and subscribes for nominal value voting shares.<\/li>\n\n\n\n<li>The freezor transfers their common shares of Opco to Holdco pursuant to subsection 85(1) of the Income Tax Act (Canada) on a tax deferred basis and receives preferred shares (\u201c<strong>Freeze Preferred Shares<\/strong>\u201d) of Holdco as consideration. In accordance with longstanding Canada Revenue Agency administrative statements relating to estate freezes, the Freeze Preferred Shares should be redeemable and retractable in the aggregate for an amount equal to the fair market value of the transferred Opco common shares (being the so-called \u201cfreeze value\u201d).<\/li>\n\n\n\n<li>The Freeze Preferred Shares may be voting or non-voting, but should carry a reasonable dividend rate and have a priority over all other classes of shares upon liquidation or winding-up of Holdco.&nbsp; Also, there should be a \u201cnon-impairment\u201d clause to effectively protect the value of the Freeze Preferred Shares.&nbsp; The \u201cnon-impairment\u201d clause would provide that dividends may not be paid on the common shares nor may the common shares be purchased for cancellation if such dividends or purchase for cancellation would result in Holdco having insufficient net assets to pay the aggregate redemption or retraction price of all issued and outstanding Freeze Preferred Shares.<\/li>\n\n\n\n<li>A parent of the freezor (\u201c<strong>Grandparent<\/strong>\u201d) settles a discretionary family trust with gold coin or perhaps a $100 bill.&nbsp; The family trust will be for the benefit of the freezor\u2019s issue.&nbsp; Depending on the facts, the freezor might be included among the group of discretionary beneficiaries, and corporations with certain share ownership and\/or control restrictions by the freezor and\/or issue might be included. There are a number of <em>Income Tax Act<\/em> (Canada) traps of which the planner must be mindful, and these can affect many planning considerations relating to the trust.&nbsp; For example, the issues include number and choice of trustees; potential entitlement of beneficiaries (i.e., income and\/or capital); issues relating to potential minor beneficiaries where shares of a corporation which is not a \u201csmall business corporation\u201d as defined are transferred; and the infamous subsection 75(2) concern where a person has transferred property to the trust but has \u201ctoo much control\u201d.<\/li>\n\n\n\n<li>Grandparent will gift an additional $100 to the family trust, and the family trust will use these gifted funds to subscribe for 100 common shares of Holdco, immediately following Holdco\u2019s issuance of the Freeze Preferred Shares to freezor. Sometimes the initial settlement funds may be used for the share subscription although separate funds for the settlement and the share subscription help to provide a clear audit trail.<\/li>\n<\/ul>\n\n\n\n<p>Estate planning orthodoxy in Ontario considers that where there is an estate freeze of shares of a corporation with a family trust acquiring new common shares of the corporation, a married beneficiary of the trust has received a gift after marriage. A gift after marriage is excluded property pursuant to paragraph 4(2) 1. of the <em>Family Law Act<\/em> (Ontario) and therefore is not included in a spouse\u2019s net family property calculation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The estate freeze and the NFT<\/h2>\n\n\n\n<p>In <em>Lang-Newlands<\/em>, the respondent wife was the freezor. Her father had implemented an estate freeze in 1977 and in connection with the freeze, had settled four trusts \u2013 one trust for each of his four children. This included the Barb Joan Lang Trust (\u201c<strong>BJL Trust<\/strong>\u201d) which became the holder of 20% of the shares of a corporation (\u201c<strong>702<\/strong>\u201d).&nbsp; The trial decision described the respondent wife as the \u201csole irrevocable beneficiary\u201d.&nbsp; The appellate decision described her simply as the \u201csole beneficiary\u201d.&nbsp; All income and capital of the trust fund was to be distributed to her at age 39, if not distributed earlier.<\/p>\n\n\n\n<p>The respondent wife and the appellant husband married in 1987.&nbsp; The date of marriage was after the date of settlement of the BJL Trust.<\/p>\n\n\n\n<p>In 1993, the BJL Trust distributed shares which it held in 702 to the respondent.&nbsp; This was prior to her attaining age 39, but the distribution was prompted by her father\u2019s health concerns.&nbsp; He underwent years of treatment for various forms of cancer.&nbsp; According to the respondent, her father was the \u201cinstigator\u201d of estate planning, which was implemented in 2000-01 which included, but was not limited to, the estate freeze of the common shares of 702 which had been distributed to the respondent from the BJL Trust.&nbsp; In the intervening years since the distribution from the BJL Trust, 702 had amalgamated with another corporation and became \u201cSHL\u201d.&nbsp; For simplicity, the shares distributed by the BJL Trust are referred to as the \u201c702 common shares\u201d, notwithstanding the subsequent amalgamation.<\/p>\n\n\n\n<p>In 2000, the respondent implemented an estate freeze of her 702 common shares.&nbsp; The steps were similar to those outlined above for a typical estate freeze where the respondent was the freezor and her father was the settlor of the new discretionary family trust (\u201c<strong>NFT<\/strong>\u201d) whose beneficiaries were the respondent and her four children.&nbsp; Clearly, this occurred after the date of the marriage.&nbsp; In this estate freeze, the respondent\u2019s \u201cfreeze value\u201d was $24.5M, represented by the redeemable retractable preferred shares of Holdco issued to her in consideration of her transfer of the 702 common shares.<\/p>\n\n\n\n<p>The respondent\u2019s position was that her interest in the NFT was a gift acquired after the date of marriage from her father and therefore excluded property.<\/p>\n\n\n\n<p>It was acknowledged that father settled the NFT and \u201cseeded\u201d it with $100.&nbsp; This amount was considered a gift after marriage. But the appellate court held that the value of the NFT derived entirely from the 702 common shares which the respondent beneficially owned at date of marriage.&nbsp; [Recall that at the date of marriage the respondent was the sole beneficiary of a trust which held the 702 common shares.]&nbsp; Therefore, by settling the NFT of which the respondent was one of five beneficiaries, her father did not \u201cgive [the respondent] new property after marriage that she did not already possess, nor did he divest himself of anything beyond $100\u201d.&nbsp; The appellate court concluded that the respondent\u2019s interest in the NFT was not a gift after marriage and therefore should not be excluded from her net family property.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">A tax and estate planning lawyer\u2019s perspective<\/h2>\n\n\n\n<p>In tax law, form matters. With respect, the decision in <em>Lang-Newlands<\/em> ignores legally effective transactions.&nbsp; While the respondent may be considered the beneficial owner of the 702 common shares at the date of marriage, she divested herself of such shares in the implementation of a standard estate freeze. She transferred the 702 common shares to a holding corporation in consideration of the issuance of redeemable retractable preferred shares.&nbsp; For income tax purposes, the respondent would be considered to have received fair market value consideration. The interest which she acquired in the NFT and the terms of the NFT derived from the intention and actions of the settlor.&nbsp; Query what the result in <em>Lang-Newlands<\/em> would have been if the estate freeze had been implemented on an intercorporate basis by a downstream subsidiary, or if the respondent\u2019s asset at the date of marriage had been an interest in a trust (rather than directly owned shares) and that trust implemented an estate freeze.<\/p>\n\n\n\n<p>It is also noteworthy that for tax purposes, the potential growth in value of common shares is not, generally, a \u201cproperty\u201d which can be transferred or divested.\u00a0 While there have been some reported tax cases where in certain fact patterns, this issue has arisen (see e.g., <em>Romkey v. R<\/em>, [2000] 1 CTC 390 (FCA) and <a href=\"https:\/\/www.canlii.org\/en\/ca\/fca\/doc\/1992\/1992canlii14775\/1992canlii14775.html\" type=\"link\" id=\"https:\/\/www.canlii.org\/en\/ca\/fca\/doc\/1992\/1992canlii14775\/1992canlii14775.html\"><em>R v. Kieboom<\/em>, [1992] 3 FC 488 (FCA))<\/a>, such an interpretation would have far reaching ramifications in many estate planning structures.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Key takeaways for estate planners, tax advisors, and family lawyers<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The Ontario Court of Appeal has held that a trust interest is not automatically a &#8220;gift after marriage&#8221; simply because the trust was settled after the date of marriage. Where the trust&#8217;s value derives from property the beneficiary directly owned at the date of marriage, the interest may not qualify as excluded property under the Family Law Act.<\/li>\n\n\n\n<li>The decision creates a tension between family law and tax law. For income tax purposes, in the typical estate freeze structure, the freezor receives fair market value consideration (the preferred shares) and is generally not considered to \u201ctransfer\u201d potential growth to the trust. The Court of Appeal effectively looked through the form of the transactions to the substance,<em> that the value originated with the beneficiary who was also the freezor.<\/em><\/li>\n\n\n\n<li>Where an estate freeze is contemplated for a married individual, family law implications should be assessed before implementation, not after. A domestic contract or marriage contract addressing the treatment of trust interests may be appropriate.<\/li>\n\n\n\n<li>Existing estate freeze structures involving family trusts with married beneficiaries should be reviewed. The decision may affect the assumptions underlying those plans.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">How Miller Thomson can help<\/h2>\n\n\n\n<p><em>Lang-Newlands<\/em> is a family law case, not a tax case. However, both aspects are important.&nbsp; Good estate planning requires practitioners of differing expertise to review the structure and the plan with a view to achieving client objectives.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.millerthomson.com\/en\/expertise\/tax\/private-client-services\/\">Miller Thomson&#8217;s Private Client Services lawyers<\/a> bring together tax, estate planning, and family law practitioners to advise on estate freezes, family trust structures, domestic contracts, and equalization planning.<\/p>\n\n\n\n<p>If you have existing estate freeze structures involving married beneficiaries, or are considering implementing one, contact Joan E. Jung, to discuss how this decision may affect your plans.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A family trust settled by a parent after a child&#8217;s marriage would normally be considered a &#8220;gift after marriage,&#8221; excluded from equalization under Ontario&#8217;s Family Law Act. In Lang-Newlands v. Newlands, 2026 ONCA 530 [Lang-Newlands], the Ontario Court of Appeal (the \u201cCourt\u201d) held otherwise. The Court found that because the trust&#8217;s value derived entirely from [&hellip;]<\/p>\n","protected":false},"author":122,"featured_media":53019,"parent":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[547],"insight-format":[416],"class_list":["post-55908","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-private-client"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Estate freeze alert: Ontario Court of Appeal rules trust interest is not a gift after marriage | Miller Thomson<\/title>\n<meta name=\"description\" content=\"Ontario Court of Appeal rules a post\u2011marriage trust interest may not be a \u201cgift after marriage\u201d where the trust\u2019s value stems from assets the beneficiary owned at marriage. 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