INDEX TO CLAUSES AND PRECEDENTS

Current to Release 2017-7 Please note: all references (with the exception of references to 6.1) are to chapter number (e.g., 1,2,3, etc), plus section (e.g., a), b), c), etc.) and precedents (e.g., a.1, a.2, a.3, etc.). References to 6.1 plus section (e.g., a), b) etc.) are to commentary.

A

ABATEMENT, 6.1 j) ACCUMULATED INCOME, 5.3 t-ont.13, t-all.13; 6.1 b) ACCUMULATIONS, 6.1 j) . payment of debts, for, 6.1 j) . raising portions, for, 6.1 j) ADMINISTRATION, see also ESTATE ADMINISTRATION ACT . clauses, 3 k); 5.1; 5.3; 6.1 b), c), d), e) ADMINISTRATION TAX, AVOIDANCE OF, 3 a.4 . 21-year rule, 6.1 b), d) ADULT CHILDREN, 2; 5.3; 6.1 b), e), f) . residence trust for child, 5.3 t-ont.8a, t-all.8a ADULT INCAPACITY, 6.2 ADVANCES, POWER TO MAKE, 6.1 j) AMENDMENTS . domestic , 5 . trust deed, 5.3 .. deed of appointment of , 5.3 ta.2 .. deeds of amendment to trust deed, 5.3 ta.1 .. deed of rectification, 5.3 ta.4 .. deed of removal and appointment of trustee, family trust, 5.3 ta.3 .. exercise of under a trust, 5.3 ta.5 . will, see CODICILS .. terms of trust by settlor, 5.3 t-ont.7a, t-ont.11, t-all.7a, t-all.11 APPOINTMENT, POWERS OF, 2; 3; 5.3; 6.1 a), b), d), 6.1 j) . execution of general powers, 6.1 j) . execution of special powers, 6.1 j) . , 6.1 j) ASSETS, 2 . allocation of between shares by trustee, 3 j), j1) . bare trustee of .. beneficiaries, see BENEFICIARIES .. corporation, 5.3 t-ont.14, t-all.14

IN-1 ( Precedents) (2017 — Rel. 7) INDEX TO CLAUSES AND PRECEDENTS

.. joint owner, 5.3 t-ont.15, t-all.15 . business, separate trustee for, 6.1 d) . checklist, 6 app.1, app.2, app.7 . deemed realization, 6.1 b) . Family Law Act (Ontario), see FAMILY LAW ACT (ONTARIO) . Family Property Act (Manitoba), 6.1 q) . foreign, 3 a), d) . memorandum to , 3 n) . pay debts, 2; 3 a), g), j), j1), k), k1), n); 5.3 t-ont.1 - t-ont.17, rep.1 - rep.8, t-all.1 -t-all.17 .. in re primary & secondary wills, 3 g) . primary will, see PRIMARY WILL . protection of, 6.1 b), d) . retention of by trustees, 2; 3 k), k1) . secondary will, see SECONDARY WILL . support (after Cummings v. Cummings), 6.1 e) . tax, 5; 6.1 b), c), d), e); see also INCOME TAX ACT .. checklists, 6 app.1, app.2 . transfer of .. discharging trust company, 3 c), c1), c3), c4), c8) .. to trustees, 2; 3; 5.3 t-ont.1 - t-ont.19, rep.1 - rep.8, t-all.1 - t-all.17 B

BANK ACCOUNTS, JOINT, 6.1 j) BENEFICIARIES . amendment, 3 o); 5.3 ta.1 - ta.3 . checklist, 6 app.2 . exercise of trustee’s discretion binds, 3 a), h), i), j), j1), k), k1), n); 5.3 t-ont.1 - t-ont. 17, rep.1 - rep.8, t-all.1 - t-all.17 . generally, 6.1 b), c), d), e) . lump sum, declaration of trust for, 5.3 t-ont.17, t-all.17 , 2; 3; 5.3 BUSINESS CORPORATIONS ACT, 7 C

CANADIAN CHARTER OF RIGHTS & FREEDOMS, 6.1 CAPITAL GAIN, 2, 3, 5.2; 5.3 t-ont.1 - t-ont.17, rep.1 - rep.8, t-all.1 - t-all.17; 6 app.2, app.6; 6.1 b), c), d), e) CAPITAL LOSS, 6.1 b) CHARITIES, 6.1 j) CHECKLIST, 1; 6 app.2 . annotated checklists .. interview checklist, 6 app.10

IN-2 INDEX TO CLAUSES AND PRECEDENTS

.. will drafting checklist, 6 app.12 . will precedent clause checklists, 3 .. will procedure checklist, 6 app.11 . will instructions and execution checklist, 6 app.9 CHILDREN . administration clauses, 3 k), k1) . as alternate executors, 2 will1.7, will1.8, will3.6, will3.7 . description of, 6.1 j) . distribution of residue, 3 i) . domestic , 5 .. remain in matrimonial home, 5 dc.8, dc.11 .. statement of from prior marriage, 5 dc.9 .. care of from prior marriage, 5 dc.10 . generally, 1; 6.1 b), c), d), e), f) . gifts of personal property, 3 e) . homes, cottages and other real estate, 3 f) . illegitimacy, 6.1 j) . legacies, 3 h) .. distribution to multiple , 3 h.2a - h.2d . life insurance, 3 b), b1) . life insurance declarations .. gift over to per stirpes, 5.2 lid.1 .. gift over to at certain age, 5.2 lid.3 . lump sum, declaration of trust for, 5.3 t-ont.17, t-all.17 . memorandum to trustees re liberal payments to guardians of, 3 n) . older couple with adult children or expecting grandchildren, 2 will1.3, will1.4, will2.3, will2.4, will3.3, will3.4 . payment of debts, 3 g) . primary will, 2 will1.7, will3.7 . secondary will, 2 will1.8, will3.8 . single parent with, 2 will1.5, will2.5, will2.6, will3.5 . single parent with children or expecting grandchildren, 2 will1.6, will3.6 . Trillium Gift of Life, 6.2 nd.2, nd.2 . trust for residue, 3 j), j1) .. trust for income to age 40, 5.3 t-ont.13, t-all.13 .. trust of cottage and gift over to adult children, 5.3 t-ont.6, t-ont.8, t-all.6, t-all.8 .. trust of life insurance, 5.3 t-ont.9, t-all.9 ... to fund support pre domestic contract, 5.3 t-ont.12, t-all.12 .. trusts for and 21-year rule, 5.3 t-ont.2, t-all.2 ... and disabled child, 5.3 t-ont.4, t-all.4 .. trusts for and distribution on majority, 5.3 t-ont.3, t-all.3 .. trusts for excluding named person, 5.3 t-ont.4, t-all.4 .. trusts for with immediate distribution, 5.3 t-ont.1, t-all.1 .. trusts for with protector, 5.3 t-ont.1a, t-all.1a .. and disabled child, 5.3 t-ont.5, t-all.5 . young couple with or anticipating, 2 will1.1, pre´cis.1, will1.2, pre´cis.2, will2.2, will3.1, will3.2, will3.3

IN-3 (Estate Planning Precedents) (2017 — Rel. 7) INDEX TO CLAUSES AND PRECEDENTS

.. joint retainer letter for husband/wife wills, 2 letter1.1 .. acknowledgment, spousal retainer, app. 16 CLASS GIFTS, 6.1 j) CLAUSES, 3 . administration clauses .. all jurisdictions, 3 k1) ... addendum requiring child/beneficiary to produce marriage contract or cohabitation agreement before distribution will be made, 3 k1.30 ... appointment of executor to carry on administration of unadministered estate, 3 k1.25 ... appointment of guardian for minor children of testator, 3 k1.37 ... authorization for child acting as trustee to receive remuneration for acting as director, etc., 3 k1.36 ... authorization for trustee who is also a professional to receive usual professional fees, 3 k1.33 ... authorization for trustees to achieve remuneration for acting as a director, etc., 3 k1.35 ... authorization of trustees to resign without court order, 3 k1.45 ... authorization to make RESP contributions for minor beneficiary, 3 k1.52 ... authorization to pay amounts pledged to charities which remain unpaid at time of death, 3 k1.43 ... authorization to take reasonable compensation as may be agreed upon between the trustees and the audit beneficiaries, 3 k1.24a ... authorization to trustees to request environmental audit and to pay for audit, monitoring and clean up out of the estate, 3 k1.40 ... authorization to trustees to retain and pay solicitor to attend to administration, 3 k1.34 ... child to be treated as natural child of testator whether or not adoption finalized at time of death, 3 k1.41 ... cy-pre`s authority given to governing body of charity where gift becomes impossible or impractical to effect for purposes stated, 3 k1.48 ... declaration of trustee’s compensation, 3 k1.28 ... declaration that no gift will fall into community of property, including exclusion from net family property under Family Law Act, 3 k1.21 ... declaration that no gift will fall into community of property, including exclusion from net family property under Family Law Act and declaration of private property under Civil code of Quebec, 3 k1.21a ... declaration that children adopted out of family are to be treated as issue of the testator, 3 k1.39 ... declaration that provision made for children to be in full satisfaction of obligations under separation agreement, 3 k1.38 ... direction as a subscriber, to maintain RESP for beneficiary, 3 k1.52a ... direction that stock dividends to be dealt with as capital, 3 k1.18a ... direction to accelerate remainder interests if a beneficiary disclaims, 3 k1.58 ... direction to apply same trusts to company shares represented at death by different holdings, 3 k1.42 ... direction to consider beneficiary’s other income when exercising discretion, 3 k1.61 ... direction to fund bequests from assets disposed of under primary will, 3 k1.46

IN-4 INDEX TO CLAUSES AND PRECEDENTS

... direction to trustees to consider non-financial as well as financial interests of bene- ficiaries, 3 k1.22 ... exclusion of illegitimate children, 3 k1.20 ... general trust power to hold funds in trust until a specified age with perpetuity limit, 3 k1.2 ... hotchpot clause, 3 k1.31 ... hotchpot clause for legacies set aside for grandchildren so that each child and his or her issue as a group are treated equally in distribution (may be used in conjunction with 3 h.7 or h.7a), 3 k1.31a ... income to be treated as income, property not producing income to be treated as such, 3 k1.17 ... meaning of “for the benefit of a beneficiary”, 3 k1.57 ... named individual to have right of first refusal on business, 3 k1.29 ... payment in specie of Family Law Act entitlement, 3 k1.49 ... power of investment, 3 k1.5 ... power of sale, postponement and power to retain, 3 k1.4 ... power of trustees to resign without court order, 3 k1.27 ... power to allocate expenses to income and/or capital, 3 k1.60 ... power to amend administrative provisions, 3 k1.56 ... power to appoint a trust company to act as agent, 3 k1.14 ... power to appoint trust property among beneficiary and his or her issue, 3 k1.32a ... power to continue spousal trust for up to 3 years following death of surviving spouse, 3 k1.59 ... power to continue to carry on business of deceased with attendant powers, 3 k1.8 ... power to deal with investment in corporations and to retain such investments, 3 k1.7 ... power to delegate income tax decisions to specialists, 3 k1.51 ... power to employ and pay professional advisors, 3 k1.13 ... power to hold and purchase life insurance, 3 k1.50 ... power to hold funds for minor beneficiaries, 3 k1.1 ... power to lend and enter guarantees for benefit of beneficiaries but postponed until after death of testator and his or her spouse where a qualifying spousal trust is intended, 3 k1.11b ... power to lend and enter guarantees for the benefit of beneficiaries and power to borrow, 3 k1.11 ... power to lend and enter guarantees for benefit of beneficiaries, power to borrow and to lend to the guardians of the testator’s children, 3 k1.11a ... power to make division of assets and fix value for that purpose, 3 k1.8 ... power to make division of assets and fix value for that purpose with precatory de- claration that real property be distributed to children in specie, 3 k1.8a ... power to make elections under Income Tax Act, 3 k1.9 ... power to make post mortem RRSP contribution, 3 k1.54 ... power to make spousal RRSP contribution, 3 k1.55 ... power to pay funds for minors to parent or guardian, 3 k1.3 ... power to pre-take compensation, 3 k1.24 ... power to purchase assets out of estate, 3 k1.23 ... power to purchase life insurance, 3 k1.53 ... power to reorganize assets to effect an estate freeze, 3 k1.19

IN-5 (Estate Planning Precedents) (2017 — Rel. 7) INDEX TO CLAUSES AND PRECEDENTS

... power to reorganize corporate holdings, etc., 3 k1.47 ... power to sell real estate, mortgage, borrow, lease, repair or rebuild, 3 k1.10 ... power to settle claims on behalf of estate, 3 k1.15 ... power to settle new trusts and transfer assets to those trusts, 3 k1.32 ... powers of discretion of trustees to be unfettered and exercised by majority, 3 k1.44 ... protection of trustees for exercise of discretion; exclusion of even-handed rule, 3 k1.12 ... specific power to employ and pay investment counsel, 3 k1.6 ... specific power to settle Family Law Act claim on behalf of estate, 3 k1.15a ... spendthrift bankruptcy clause, 3 k1.26 ... trustees given discretion to determine what constitutes income and capital, 3 k1.18 ... trustees responsible only for funds actually received, 3 k1.16 .. Ontario, 3 k) ... accounting format, 3 k.67 ... addendum requiring child/beneficiary to produce marriage contract or cohabitation agreement before distribution will be made, 3 k.30 ... appointment of executor to carry on administration of unadministered estate, 3 k.25 ... appointment of guardian for minor children of testator, 3 k.37 ... authority to deal with digital assets, 3 k.65 ... authorization for child acting as trustee to receive remuneration for acting as director, etc., 3 k.36 ... authorization for trustee who is also a professional to receive usual professional fees, 3 k.33 ... authorization for trustees to achieve remuneration for acting as a director, etc., 3 k.35 ... authorization of trustees to resign without court order, 3 k.45 ... authorization to make RESP contributions for minor beneficiary, 3 k.52 ... authorization to pay amounts pledged to charities which remain unpaid at time of death, 3 k.43 ... authorization to take reasonable compensation as may be agreed upon between the trustees and the audit beneficiaries, 3 k.24a ... authorization to trustees to request environmental audit and to pay for audit, monitoring and clean up out of the estate, 3 k.40 ... authorization to trustees to retain and pay solicitor to attend to administration, 3 k.34 ... child to be treated as natural child of testator whether or not adoption finalized at time of death, 3 k.41 ... cy-pre`s authority given to governing body of charity where gift becomes impossible or impractical to effect for purposes stated, 3 k.48 ... declaration of trustee’s compensation, 3 k.28 ... declaration that children adopted out of family are to be treated as issue of the testator, 3 k.39 ... declaration that no gift will fall into community of property, including exclusion from net family property under Family Law Act, 3 k.21 ... declaration that no gift will fall into community of property, including exclusion from net family property under Family Law Act and declaration of private property under Civil code of Quebec, 3 k.21a ... declaration that provision made for children to be in full satisfaction of obligations under separation agreement, 3 k.38 ... direction as a subscriber, to maintain RESP for beneficiary, 3 k1.52a

IN-6 INDEX TO CLAUSES AND PRECEDENTS

... direction that stock dividends to be dealt with as capital, 3 k.18a ... direction to accelerate remainder interests if a beneficiary disclaims, 3 k.58 ... direction to apply same trusts to company shares represented at death by different holdings, 3 k.42 ... directions to consider beneficiary’s other income when exercising discretion, 3 k.61 ... direction to fund bequests from assets disposed of under primary will, 3 k.46 ... direction to trustees to consider non-financial as well as financial interests of bene- ficiaries, 3 k.22 ... distribution to wholly owned Canadian corporation, 3 k.66 ... exclusion of illegitimate children, 3 k.20 ... general trust power to hold funds in trust until a specified age with perpetuity limit, 3 k.2 ... hotchpot clause, 3 k.31 ... hotchpot clause for legacies set aside for grandchildren so that each child and his or her issue as a group are treated equally in distribution (may be used in conjunction with 3h.7 or h.7a), 3 k.31a ... income to be treated as income, property not producing income to be treated as such, 3 k.17 ... meaning of “for the benefit of a beneficiary”, 3 k.57 ... named individual to have right of first refusal on business, 3 k.29 ... payment in specie of Family Law Act entitlement, 3 k.49 ... power of investment, 3 k.5 ... power of sale, postponement and power to retain, 3 k.4 ... power of trustees to resign without court order, 3 k.27 ... power to allocate expenses to incom and/or capital, 3 k.60 ... power to amend administrative provisions, 3 k.56 ... power to appoint a trust company to act as agent, 3 k.14 ... power to appoint trust property among beneficiary and his or her issue, 3 k.32a ... power to continue spousal trust for up to 3 years following death of surviving spouse, 3 k.59 ... power to continue to carry on business of deceased with attendant powers, 3 k.8 ... power to deal with investment in corporations and to retain such investments, 3 k.7 ... power to delegate income tax decisions to specialists, 3 k.51 ... power to employ and pay professional advisors, 3 k.13 ... power to hold and purchase life insurance, 3 k.50 ... power to hold funds for minor beneficiaries, 3 k.1 ... power to hold funds on Henson trust terms if beneficiary receiving disability support payments, 3 k.1a ... power to lend and enter guarantees for the benefit of beneficiaries and power to borrow, 3 k.11 ... power to lend and enter guarantees for benefit of beneficiaries but postponed until after death of testator and his or her spouse where qualifying spousal trust is intended under, 3 k.11b ... power to lend and enter guarantees for benefit of beneficiaries, power to borrow and to lend to the guardians of the testator’s children, 3 k.11a ... power to make division of assets and fix value for that purpose, 3 k.8

IN-7 (Estate Planning Precedents) (2017 — Rel. 7) INDEX TO CLAUSES AND PRECEDENTS

... power to make division of assets and fix value for that purpose with precatory de- claration that real property be distributed to children in specie, 3 k.8a ... power to make elections under Income Tax Act, 3 k.9 ... power to make post mortem RRSP contribution, 3 k.54 ... power to make spousal RRSP contribution, 3 k.55 ... power to pay funds for minors to parent or guardian, 3 k.3 ... power to pre-take compensation, 3 k.24 ... power to purchase assets out of estate, 3 k.23 ... power to purchase life insurance, 3 k.53 ... power to reorganize assets to effect an estate freeze, 3 k.19 ... power to reorganize corporate holdings, etc., 3 k.47 ... power to sell real estate, mortgage, borrow, lease, repair or rebuild, 3 k.10 ... power to settle claims on behalf of estate, 3 k.15 ... power to settle new trusts and transfer assets to those trusts, 3 k.32 ... powers of discretion of trustees to be unfettered and exercised by majority, 3 k.44 ... protection of trustees for exercise of discretion; exclusion of even-handed rule, 3 k.12 ... specific power to employ and pay investment counsel, 3 k.6 ... specific power to to settle Family Law Act claim on behalf of estate, 3 k.15a ... spendthrift bankruptcy clause, 3 k.26 ... trustees given discretion to determine what constitutes income and capital, 3 k.18 ... trustees responsible only for funds actually received, 3 k.16 . appointment of executors .. Alberta, 3 c1) ... husband with first and second alternates, 3 c1.5a ... husband with single alternate, 3 c1.5 ... majority rule clause, 3 c1.13 ... majority rule clause where more than two trustees including named executor required to be in majority, 3 c1.12 ... multiple executors and corporate trustee with power to personal trustee to change corporate trustee, 3 c1.9 ... multiple executors with provision for minimum number to act and roster of alternates, 3 c1.6 ... power to appoint additional trustees, including trust company, 3 c1.15 ... release of executors from obligation to post security, 3 c1.14 ... simple appointment of more than one executor, 3 c1.1 ... simple appointment of single executor, 3 c1.2 ... single executor with appointment of each child as they reach specified age, 3 c1.10 ... single executor with direction for substitutes, 3 c1.7 ... single executor with partners of firm as alternates, 3 c1.8 ... single executor with single alternate, 3 c1.3 ... special appointment of parents of grandchild as trustee for grandchild, 3 c1.11a ... special appointment of trustees for specific tursts, 3 c1.11 ... wife with first and second alternates, 3 c1.4a ... wife with single alternate, 3 c1.4 .. British Columbia, 3 c2) ... husband with first and second alternates, 3 c2.5a ... husband with single alternate, 3 c2.5

IN-8 INDEX TO CLAUSES AND PRECEDENTS

... majority rule clause, 3 c2.13 ... majority rule clause where more than two trustees including named executor required to be in majority, 3 c2.12 ... multiple executors and corporate trustee with power to personal trustee to change corporate trustee, 3 c2.9 ... multiple executors with provision for minimum number to act and roster of alternates, 3 c2.6 ... power to appoint additional trustees, including trust company, 3 c2.15 ... release of executors from obligation to post security, 3 c2.14 ... simple appointment of more than one executor, 3 c2.1 ... simple appointment of single executor, 3 c2.2 ... single executor with appointment of each child as they reach specified age, 3 c2.10 ... single executor with direction for substitutes, 3 c2.7 ... single executor with partners of firm as alternates, 3 c2.8 ... single executor with single alternate, 3 c2.3 ... special appointment of parents of grandchild as trustee for grandchild, 3 c2.11a ... special appointment of trustees for specific tursts, 3 c2.11 ... wife with first and second alternates, 3 c2.4a ... wife with single alternate, 3 c2.4 .. Manitoba, 3 c3) ... husband with first and second alternates, 3 c3.5a ... husband with single alternate, 3 c3.5 ... majority rule clause where more than two trustees including named executor required to be in majority, 3 c3.12 ... majority rule clause, 3 c3.13 ... multiple executors and corporate trustee with power to personal trustee to change corporate trustee, 3 c3.9 ... multiple executors with provision for minimum number to act and roster of alternates, 3 c3.6 ... power to appoint additional trustees, including trust company, 3 c3.15 ... release of executors from obligation to post security, 3 c3.14 ... simple appointment of more than one executor, 3 c3.1 ... simple appointment of single executor, 3 c3.2 ... single executor with appointment of each child as they reach specified age, 3 c3.10 ... single executor with direction for substitutes, 3 c3.7 ... single executor with partners of firm as alternates, 3 c3.8 ... single executor with single alternate, 3 c3.3 ... special appointment of parents of grandchild as trustee for grandchild, 3 c3.11a ... special appointment of trustees for specific trusts, 3 c3.11 ... wife with first and second alternates, 3 c3.4a ... wife with single alternate, 3 c3.4 .. New Brunswick, 3 c4) ... husband with first and second alternates, 3 c4.5a ... husband with single alternate, 3 c4.5 ... majority rule clause where more than two trustees including named executor required to be in majority, 3 c4.12 ... majority rule clause, 3 c4.13

IN-9 (Estate Planning Precedents) (2017 — Rel. 7) INDEX TO CLAUSES AND PRECEDENTS

... multiple executors and corporate trustee with power to personal trustee to change corporate trustee, 3 c4.9 ... multiple executors with provision for minimum number to act and roster of alternates, 3 c4.6 ... power to appoint additional trustees, including trust company, 3 c4.15 ... release of executors from obligation to post security, 3 c4.14 ... simple appointment of more than one executor, 3 c4.1 ... simple appointment of single executor, 3 c4.2 ... single executor with appointment of each child as they reach specified age, 3 c4.10 ... single executor with direction for substitutes, 3 c4.7 ... single executor with partners of firm as alternates, 3 c4.8 ... single executor with single alternate, 3 c4.3 ... special appointment of parents of grandchild as trustee for grandchild, 3 c4.11a ... special appointment of trustees for specific trusts, 3 c4.11 ... wife with first and second alternates, 3 c4.4a ... wife with single alternate, 3 c4.4 .. Newfoundland, 3 c5) ... husband with first and second alternates, 3 c5.5a ... husband with single alternate, 3 c5.5 ... majority rule clause where more than two trustees including named executor required to be in majority, 3 c5.12 ... majority rule clause, 3 c5.13 ... multiple executors and corporate trustee with power to personal trustee to change corporate trustee, 3 c5.9 ... multiple executors with provision for minimum number to act and roster of alternates, 3 c5.6 ... power to appoint additional trustees, including trust company, 3 c5.15 ... release of executors from obligation to post security, 3 c5.14 ... simple appointment of more than one executor, 3 c5.1 ... simple appointment of single executor, 3 c5.2 ... single executor with appointment of each child as they reach specified age, 3 c5.10 ... single executor with direction for substitutes, 3 c5.7 ... single executor with partners of firm as alternates, 3 c5.8 ... single executor with single alternate, 3 c5.3 ... special appointment of parents of grandchild as trustee for grandchild, 3 c5.11a ... special appointment of trustees for specific trusts, 3 c5.11 ... wife with first and second alternates, 3 c5.4a ... wife with single alternate, 3 c5.4 .. Nova Scotia, 3 c6) ... husband with first and second alternates, 3 c6.5a ... husband with single alternate, 3 c6.5 ... majority rule clause where more than two trustees including named executor required to be in majority, 3 c6.12 ... majority rule clause, 3 c6.13 ... multiple executors and corporate trustee with power to personal trustee to change corporate trustee, 3 c6.9

IN-10 INDEX TO CLAUSES AND PRECEDENTS

... multiple executors with provision for minimum number to act and roster of alternates, 3 c6.6 ... power to appoint additional trustees, including trust company, 3 c6.15 ... release of executors from obligation to post security, 3 c6.14 ... simple appointment of more than one executor, 3 c6.1 .. simple appointment of single executor, 3 c6.2 ... single executor with appointment of each child as they reach specified age, 3 c6.10 ... single executor with direction for substitutes, 3 c6.7 ... single executor with partners of firm as alternates, 3 c6.8 ... single executor with single alternate, 3 c6.3 ... special appointment of parents of grandchild as trustee for grandchild, 3 c6.11a ... special appointment of trustees for specific trusts, 3 c6.11 ... wife with first and second alternates, 3 c6.4a ... wife with single alternate, 3 c6.4 .. Ontario 3 c) ... husband with first and second alternates, 3 c.5a ... husband with single alternate, 3 c.5 ... majority rule clause where more than two trustees including named executor required to be in majority, 3 c.14 ... majority rule clause, 3 c.15 ... multiple executors and corporate trustee with power to personal trustee to change corporate trustee, 3 c.9 ... multiple executors with provision for minimum number to act and roster of alternates, 3 c.6 ... power to appoint additional trustees, including trust company, 3 c.17 ... release of executors from obligation to post security, 3 c.16 ... removal of as sole executor in case of s. 5(2)FLAclaim and appointment of substitutes, 3 c.12 ... removal of spouse as one of several trustees in case of s. 5(2) FLA claim, 3 c.13 ... role of spouse as trustee in case of s. 5(2) FLA claim, 3 c.18 ... simple appointment of more than one executor, 3 c.1 ... simple appointment of single executor, 3 c.2 ... single executor with appointment of each child as they reach specified age, 3 c.10 ... single executor with direction for substitutes, 3 c.7 ... single executor with partners of firm as alternates, 3 c.8 ... single executor with single alternate, 3 c.3 ... special appointment of parents of grandchild as trustee for grandchild, 3 c.11a ... special appointment of trustees for specific tursts, 3 c.11 ... wife with first and second alternates, 3 c.4a ... wife with single alternate, 3 c.4 ... Prince Edward Island, 3 c7) ... husband with first and second alternates, 3 c7.5a ... husband with single alternate, 3 c7.5 ... majority rule clause where more than two trustees including named executor required to be in majority, 3 c7.12 ... majority rule clause, 3 c7.13

IN-11 (Estate Planning Precedents) (2017 — Rel. 7) INDEX TO CLAUSES AND PRECEDENTS

... multiple executors and corporate trustee with power to personal trustee to change corporate trustee, 3 c7.9 ... multiple executors with provision for minimum number to act and roster of alternates, 3 c7.6 ... power to appoint additional trustees, including trust company, 3 c7.15 ... release of executors from obligation to post security, 3 c7.14 ... simple appointment of more than one executor, 3 c7.1 ... simple appointment of single executor, 3 c7.2 ... single executor with appointment of each child as they reach specified age, 3 c7.10 ... single executor with direction for substitutes, 3 c7.7 ... single executor with partners of firm as alternates, 3 c7.8 ... single executor with single alternate, 3 c7.3 ... special appointment of parents of grandchild as trustee for grandchild, 3 c7.11a ... special appointment of trustees for specific trusts, 3 c7.11 ... wife with first and second alternates, 3 c7.4a ... wife with single alternate, 3 c7.4 .. Saskatchewan, 3 c8) ... husband with first and second alternates, 3 c8.5a ... husband with single alternate, 3 c8.5 ... majority rule clause where more than two trustees including named executor required to be in majority, 3 c8.12 ... majority rule clause, 3 c8.13 ... multiple executors and corporate trustee with power to personal trustee to change corporate trustee, 3 c8.9 ... multiple executors with provision for minimum number to act and roster of alternates, 3 c8.6 ... power to appoint additional trustees, including trust company, 3 c8.15 ... release of executors from obligation to post security, 3 c8.14 ... simple appointment of more than one executor, 3 c8.1 ... simple appointment of single executor, 3 c8.2 ... single executor with appointment of each child as they reach specified age, 3 c8.10 ... single executor with direction for substitutes, 3 c8.7 ... single executor with partners of firm as alternates, 3 c8.8 ... single executor with single alternate, 3 c8.3 ... special appointment of parents of grandchild as trustee for grandchild, 3 c8.11a ... special appointment of trustees for specific trusts, 3 c8.11 ... wife with first and second alternates, 3 c8.4a ... wife with single alternate, 3 c8.4 . codicils .. all jurisductions, 3 o1) ... confirming will made previously (female, e.g. before divorce or marriage), 3 o1.2a ... confirming will made previously (male, e.g. before divorce or marriage), 3 o1.2 ... general, with no specific provisions (female), 3 o1.1a ... general, with no specific provisions (male), 3 o1.1 ... primary will (female), 3 o1.3a, 3 sask.o1.3a ... primary will (male), 3 o1.3 ... secondary will (female), 3 o1.3a

IN-12 INDEX TO CLAUSES AND PRECEDENTS

... secondary will (male), 3 o1.4 ... separation, on, interpret will if spouse died, 3 o1.5 .. Ontario, 3 o) ... confirming will made previously (female, e.g. before divorce or marriage), 3 o.3a ... confirming will made previously (male, e.g. before divorce or marriage), 3 o.3 .. Family Law Act (female), 3 o.2a .. Family Law Act codicil (male), 3 o.2 ... general, with no specific provisions (female), 3 o.1a ... general, with no specific provisions (male), 3 o.1 ... primary will (female), 3 o.4a ... primary will (male), 3 o.4 ... secondary will (female), 3 o.5a ... secondary will (male), 3 o.5 ... separation, on, interpret will as if spouse died, 3 o1.6 . distribution of property to trustees, all jurisdictions, 3 d) .. all property except personal articles, shares and loans receivable in a private corporation, 3 d.5a, 3 d.5b .. all property except private company shares, 3 d.5 .. all property except that in a named jurisdiction to trustee, 3 a.9, 3 d.3 .. all property wheresoever situate including powers of appointment to trustees, 3 d.1 .. all property wheresoever situate including powers of appointment to trustees and in- surance policies, 3 d.2 .. personal articles, shares and loans receivable in a private corporation only, 3 a.11, 3 d.6a .. private company shares only, 3 d.6 .. property situate in a named jurisdiction only, 3 d.4 .. property subject to power of appointment under a deed of trust, 3 d.8 .. property subject to power of appointment under will, 3 d.7 .. Ontario real estate, 3 a.10, 3 d.9 . family disaster, 3 jj) .. charities on death of last survivor of named individual, issue and testator, 3 jj.8 .. divided into equal parts on death of survivor of named individual, issue and testator, 3 jj.1 .. equal parts on death of survivor of named individual, issue and testator, gift over to issue of named beneficiary of each part, 3 jj.4 .. equally among siblings of spouses on death of survivor of spouse, testator and issue gift over to issue of deceased sibling, 3 jj.5 .. equally to named individuals if anything undisposed of after all other provisions effected, 3 jj.2 .. named individual with alternate named individual and gift over to issue if second named individual is deceased, 3 jj.3 .. specified foundation on death of last survivor of named individual, testator and issue, 3 jj.6 .. two equal shares, one to spouse’s parents or the survivor or if both deceased then to issue of spouse’s parents; other share to testator spouse’s parents or the survivor or if both deceased then to issue of spouse’s parents, 3 jj.7 . funeral directions, all jurisdictions, 3 l) .. authorization for donation of organs for transplant, 3 l.3 .. authorization for donation of organs for transplants and medical research, 3 l.4

IN-13 (Estate Planning Precedents) (2017 — Rel. 7) INDEX TO CLAUSES AND PRECEDENTS

.. cremation, 3 l.1 .. cremation and simple funeral, 3 l.2 .. instructions as to internment of remains, 3 l.5 .. instructions as to prearranged funeral, 3 l.6 . gifts of personal property, all jurisdictions, 3 e) .. bequest to female (bonds, etc.) with gift over, 3 e.18a .. bequest to female (bonds, etc.), 3 e.18 .. bequest to female of personal articles, 3 e.1 .. bequest to female with gift over, 3 e.1a .. bequest to male (bonds, etc.) with gift over, 3 e.19a .. bequest to male (bonds, etc.), 3 e.19 .. bequest to male of personal articles, 3 e.2 .. bequest to male with gift over, 3 e.2a .. children, 3 e.6 .. disposal of jewellery according to precatory memorandum, with remaining jewellery to named individual, with further gift over to testator’s children, 3 e.13a .. disposal of jewellery according to precatory memorandum, with remaining jewellery to named individual, 3 e.13b .. disposal of personal articles according to memorandum with gift of remaining articles to children and grandchildren in discretion of trustees, 3 e.12 .. disposal of personal articles according to memorandum, 3 e.11 .. genetic material to be destroyed, 3 e.23 .. genetic material to spouse, 3 e.21, 3 e.22 .. jewellery to be held for class of beneficiaries until youngest attains a specified age if named individual predeceases or dies within 30 days of testator, trustees given discretion to distribute earlier, 3 e.14a .. jewellery to be held for named individual until a certain age, 3 e.14 .. personal articles to be divided among children of testator living at death, power of appointment to named individual with one alternate appointment, 3 e.9 .. personal articles to be held for life of a named individual, 3 e.3a .. personal articles to children as they agree, sold if dispute, 3 e.10 .. personal articles to children as they agree, with provision for minor, 3 e.6 .. personal articles to husband with gift over to children in discretion of trustees with provision for minor children, 3 e.5 .. personal articles to husband with gift over to children in discretion of trustees but no provision for minor children, 3 e.5a .. personal articles to husband with gift over to minor child, 3 e.5b .. personal articles to husband with gift over to testatrix’s living issue at the trustee’s discretion, precatory memorandum, 3 e.8 .. personal articles to minor child, 3 e.3b .. personal articles to named individual to be distributed in manner and proportions de- termined by trustees subject to precatory memorandum, 3 e.13 .. personal articles to named individual, 3 e.3 .. personal articles to wife with gift over to children in discretion of trustees but no provision for minor children, 3 e.4a .. personal articles to wife with gift over to children in discretion of trustees with provision for minor children, 3 e.4

IN-14 INDEX TO CLAUSES AND PRECEDENTS

.. personal articles to wife with gift over to minor child, 3 e.4b .. personal articles to wife with gift over to testator’s living issue at the trustee’s discretion, precatory memorandum, 3 e.7 .. pet or pets together with legacy, 3 e.20 .. shares to children equally, 3 e.17 .. shares to named individual with gift over, 3 e.16

(Continued on page IN-15)

IN-14.1 (Estate Planning Precedents) (2017 — Rel. 7) INDEX TO CLAUSES AND PRECEDENTS

.. shares to named individual, 3 e.15 . introductory and revocation, all jurisdictions, 3 a) .. all property, excluding property in foreign jurisdiction, 3 a.3a .. all property, excluding Ontario real estate and personal and financial assets, 3 a.9 .. all Ontario real estate, 3 a.10 .. governing law, 3 a.8 .. primary will anticipating secondary will for financial assets, 3 a.4 .. primary will anticipating secondary will for personal articles and financial assets, 3 a.5 .. primary will anticipating secondary will for personal articles and financial assets (Sas- katchewan), 3 sask.a.5 .. primary will anticipating secondary will for privately held business assets, 3 a.6 .. primary will anticipating secondary will for real property (Saskatchewan), 3 sask.a.4 .. secondary will for foreign assets (no revocation), 3 a.3 .. secondary will for personal articles and financial assets, 3 a.7, 3 a.11 .. secondary will for real property outside Saskatchewan, 3 sask.a.6 .. secondary will for real property outside Saskatchewan, with beneficiary designation, 3 sask.a.7 .. simple revocation, 3 a.1 .. simple revocation in contemplation of marriage, 3 a.2, sask.a.2 . legacies, all jurisdictions, 3 h) .. annuity created for joint lives of parents, 3 h.9 .. annuity created for life of named individual with discretion to purchase annuity from life insurance company, 3 h.8 .. annuity for life of individual, 3 h.10 .. charity, 3 h.3 .. children, to be held on trust for any child under a specific age, 3 h.6 .. children, to be held on trust for any child under a specific age with distribution in three stages, 3 h.6a .. debts owed testator by children, amount set off by debts of each, 3 h.15 .. debts owed testator’s private companies by children, retired, 3 h.14b .. debts owed to testator by children, retired, 3 h.14a .. debts owed to testator, forgiveness of, 3 h.14 .. distribution in three stages, 3 h.7a .. distribution to multiple legatees, 3 h.2a - h.2d .. estate of deceased spouse to pay tax liability of survivor’s estate where testator’s children named beneficiary of RRSP or RRIF by survivor spouse annuitant, 3 h.18 .. fund for benefit of named disabled child for life with discretion to sprinkle income among other children, 3 h.5a .. fund for named individual for life, 3 h.5 .. fund to be held on trust for daughter’s education and then distribute to issue of testator in equal shares per stirpes, 3 h.12a .. fund to be held on trust for son’s education and then distribute to issue of testator in equal shares per stirpes, 3 h.12 .. grandchildren, education fund for the benefit of those born after a specified date, 3 h.17 .. grandchildren, fund for benefit of all born before specified date, 3 h.16 .. grandchildren, to be held on trust for any child under a specific age, 3 h.7

IN-15 (Estate Planning Precedents) (2013 — Rel. 6) INDEX TO CLAUSES AND PRECEDENTS

.. grandchildren, to be held on trust for any child under a specific age with insurance proceeds equally to children as survive testator on trust until certain age, 3 h.11 .. named individual to be held on trust to a specified age, 3 h.1b .. several legacies, including charities, 3 h.4 .. several legacies, no charities, 3 h.2 .. simple legacy to named individual with gift over, 3 h.1a .. simple legacy to named individual, no gift over, 3 h.1 .. wife’s daughter, income to be accumulated to age eighteen with capital distribution in two stages at specified age, 3 h.13 . homes, cottages and other real estate .. all jurisdictions, 3 f) ... cottage and contents and boats to named individual, 3 f.3 ... cottage to children as equal tenants in common, 3 f.3a ... cottage to children at discretion of trustee, with hotchpot provision (to avoid land transfer tax), 3 f.3b ... cottage to children entering a co-tenancy agreement within one year of death, 3 f.14 ... hold cottage for children until youngest reaches a specified age at which time cottage or proceeds therefrom fall into residue, 3 f.8 ... hold cottage for children until youngest reaches a specified age at which time property to be transferred to children as tenants in common, 3 f.9 ... hold cottage for husband for life, maintenance to be paid by husband, 3 f.13a ... hold cottage for husband for life, maintenance to be paid by trustees, 3 f.13 ... hold cottage for testator’s children until one of them no longer wants the cottage to be held for his benefit, at which time other children have right to purchase cottage from estate, 3 f.10a ... hold cottage for testator’s children; children load funds to a separate trust to fund expenses, 3 f.10b ... hold cottage for wife for life, maintenance etc. to be paid by trustees, 3 f.12 ... hold cottage for wife for life, maintenance to be paid by wife, 3 f.12a ... hold cottage until testator’s children make written direction that it be sold or failing such direction at death of last surviving child, until youngest grandchild attains spe- cified age, 3 f.10 ... hold home for father for life, taxes, maintenance, etc. to be paid by trustees, 3 f.11a ... hold home for mother for life, taxes, maintenance, etc. to be paid by trustees, 3 f.11 ... hold home for wife for life, taxes, maintenance, etc. to be paid by trustees, 3 f.4 ... hold home for wife for life, taxes, maintenance, etc. to be paid by wife, 3 f.4a ... hold home for children and the guardian until youngest child reaches a specified age, at which time home falls into residue, 3 f.7a ... hold home for children for so long as a child is under a specified age, 3 f.6 ... hold home for children until youngest reaches a specified age at which time residence transferred to child or children or proceeds therefrom fall into residue, 3 f.7 ... hold home for husband for life, taxes, maintenance, etc. to be paid by trustees, 3 f.5 ... hold home for husband for life, taxes, maintenance, etc. to be paid by husband, 3 f.5a ... home to husband, 3 f.2 ... home to wife, 3 f.1 . lump sum, declaration of trust for, 5.3 t-ont.17, t-all.17 . memoranda, all jurisdictions, 3 n)

IN-16 INDEX TO CLAUSES AND PRECEDENTS

.. authorizing trustees to convert shares , 3 n.7 .. directing assets to be placed in tainted and untainted spousal trust (to be used with j.3), 3 n.6 .. gifting personal articles (to be used with e.11 or e.12), 3 n.5 .. liberal payments to daughter’s guardian for home-life, 3 n.2a .. liberal payments to guardians for home-life, 3 n.1 .. liberal payments to son’s guardian for home-life, 3 n.2 .. payments to guardian to include compensation for added responsibility, 3 n.3 .. payments to guardians to include compensation for added responsibility, 3 n.4 . payment of debts, all jurisdictions, 3 g) .. long-term debts, 3 g.2 .. payment of debts, primary will, 3 g.4 .. payment of debts, secondary will, 3 g.5 .. payment of support pursuant to separation agreement, 3 g.3 .. short-term debts, 3 g.1 . residue, outright distribution, all jurisdictions, 3 i) .. charitable foundation, 3 i.13 .. charities, 3 i.14 .. equal parts; specified parts to named individuals, 3 i.8 .. equally to children if spouse fails to survive by 30 days; gift over surviving spouse, or in trust to children of non-surviving spouse, 3 i.12 .. equally to named children if named individual fails to survive testator by 30 days; gift over to issue in equal shares per stirpes, 3 i.6 .. equally to named children of testator and children of spouse if named individual fails to survive testator by 30 days; gift over to issue in equal shares per stirpes, 3 i.7 .. equally to named children; gift over per stirpes, 3 i.4 .. equally to named individuals in event prior named individual has predeceased, gift over to issue of that predeceased individual, 3 i.10 .. husband if survives 30 days, 3 i.2 .. issue in equal shares per stirpes if named individual dies within 30 days of testator, 3 i.5 .. issue in equal shares per stirpes upon death of survivor of testator and named individual (following trust to that named individual for life), 3 i.5a .. issue in equal shares per stirpes, 3 i.3 .. lump sum, declaration of trust for, 5.3 t-ont.17, t-all.17 .. specified shares to named individuals in the event prior named individual predeceases testator, 3 i.9 .. unequal shares to named individuals or their issue if spouse fails to survive testator by 30 days, 3 i.11 .. wife if survives 30 days, 3 i.1 . residue, trust clauses .. all jurisdictions, 3 j1) ... children in equal shares; trust for youngest daughter only, 3 j1.21a ... children in equal shares; trust for youngest son only, 3 j1.21 ... children of spouse and testator (second marriage) upon death of survivor, distribution in three stages, 3 j1.23

IN-17 (Estate Planning Precedents) (2013 — Rel. 6) INDEX TO CLAUSES AND PRECEDENTS

... children, all, so long as youngest under specified age discretion to pay income and capital to any one or more as required; equally to children or their issue per stirpes on youngest reaching requisite age, 3 j1.19 ... children, individual trusts for, distribution in four stages upon attaining certain age; gift over to remoter issue vest immediately, 3 j1.12 ... children, individual trusts for, distribution in three stages upon attaining certain age; gift over to remoter issue vest immediately, 3 j1.11 ... children, individual trusts for, distribution in two stages with maximum limits placed on income payments and first instalment of capital, gift over to remoter issue vests im- mediately, 3 j1.13 ... children, individual trusts for, distribution in two stages upon attaining certain age; gift over to remoter issue vest immediately, 3 j1.10 ... children, individual trusts for, distribution upon attaining certain age; gift over to re- moter issue vest immediately, 3 j1.9 ... children, introductory clause, individual trusts for, distribution in three stages upon attaining certain age; gift over to remoter issue vest immediately, 3 j1.17 ... daughter to specified age in event prior named individual predeceases testator; gift over to issue on same trusts, 3 j1.5 ... daughter, held in trust for, distribution in two stages upon attaining specified ages; gift over to remoter issue vests immediately, 3 j1.25 ... daughter, youngest, in trust until he attains specified age and the distribution equally per stirpes, 3 j1.22a ... for one child and his/her issue for child’s life, gift over to child’s issue per stirpes alive at child’s death, to be held on trust to age 35 with distributions in 3 stages at 25, 30 and 35, 3 j1.36 ... divide among issue per stirpes on testator’s death with provision for trust for son, his wife and issue with distribution in three stages, 3 j1.20 ... divided into two equal parts; one to named child absolutely, gift over to issue; other part set aside for daughter with immediate capital distribution of specified amount, residue to be held for her lifetime, gift over to her issue, or if no issue living, to named child or issue thereof, 3 j1.24 ... divided into two equal parts; one to named child absolutely, gift over to issue; other part set aside for son with immediate capital distribution of specified amount, residue to be held for his lifetime, gift over to his issue, or if no issue living, to named child or issue thereof, 3 j1.24a ... division among issue per stirpes living at death of testator with provision of special trust for disabled child or grandchild, 3 j1.27 ... division into separate parts to be set aside for children and grandchildren respectively, 3 j1.29 ... division into two equal parts, one for children of testator and one for children of spouse (for second marriages where each spouse has children from prior relationship), 3 j1.31 ... division, unequal, between two children; on trust with distribution in three stages upon attainging specified ages; gift over to remoter issue vests immediately, 3 j1.28 ... equal discretionary, for each child and his/her issue for the respective child’s life, gift over to each child’s issue per stirpes alive at child’s death, to be held on trust to age 35 with distributions in 3 stages at 25, 30 and 35, 3 j1.37 ... equal shares per capita among children and grandchildren, 3 j1.30

IN-18 INDEX TO CLAUSES AND PRECEDENTS

... grandchildren, individual trusts for, distribution in four stages upon attaining certain age; gift over to remoter issue vest immediately, 3 j1.12a ... grandchildren, individual trusts for, distribution in three stages upon attaining certain age; gift over to remoter issue vest immediately, 3 j1.11a ... grandchildren, individual trusts for, distribution in two stages upon attaining certain age; gift over to remoter issue vest immediately, 3 j1.10a ... grandchildren, individual trusts for, distribution in two stages with maximum limits placed on income payments and first instalment of capital, gift over to remoter issue vests immediately, 3 j1.13a ... grandchildren, individual trusts for, distribution upon attaining certain age; gift over to remoter issue vest immediately, 3 j1.9a ... grandchildren, individual trusts for, to divide equally on testator’s death with provision for issue of deceased grandchild, distribution upon reaching specified age, 3 j1.18 ... individual discretionary income splitting trusts for children, spouse and issue, to be held for life of each child, with broad encroachment power and power to terminate early, 3 j1.32 ... introductory clause, to divide among issue per stirpes if prior named individual fails to survive by 30 days, 3 j1.7 ... introductory clause, to divide among issue per stirpes on testator’s death, 3 j1.6 ... introductory clause, to divide among issue per stirpes upon death of testator and named individual, 3 j1.8 ... introductory clause, to issue equally at death of survivor of testator and named in- dividual, 3 j1.16 ... introductory clause, to issue per stirpes if named individual does not survive testator by 30 days testator, 3 j1.15 ... introductory clause, to issue per stirpes on death of testator, 3 j1.14 ... pure and tainted spousal trusts of equal value for spouse, 3 j1.3 ... pure and tainted spousal trusts of unequal value where trustees are given discretion to determine allocation of assets to the trusts, 3 j1.3a ... son to specified age in event prior named individual predeceases testator; gift over to issue on same trusts, 3 j1.4 ... son, held in trust for, distribution in two stages upon attaining specified ages; gift over to remoter issue vests immediately, 3 j1.26 ... son, youngest, in trust until he attains specified age and the distribution equally per stirpes, 3 j1.22 ... spousal trust for Canadian resident husband of testator where spouse is U.S., citizen, with “helm” language, 3 j1.33a ... spousal trust for Canadian resident husband who is a citizen of U.S. with discretion to allocate outright gift or to spousal trust containing the “helm” language, and appoint- ment of special trustees for the spousal trust, 3 j1.34a ... spousal trust for Canadian resident wife of testator where spouse is U.S., citizen, with “helm” language, 3 j1.33 ... spousal trust for Canadian resident wife who is a citizen of U.S. with discretion to allocate outright gift or to spousal trust containing the “helm” language, and appoint- ment of special trustees for the spousal trust, 3 j1.34

IN-19 (Estate Planning Precedents) (2013 — Rel. 6) INDEX TO CLAUSES AND PRECEDENTS

... spousal trust for husband where testator is Canadian resident but U.S. citizen, with discretion to allocate outright gift, or to a qualifying domestic trust, with appointment of special trustees for the trust, 3 j1.35a ... spousal trust for husband with power of appointment among issue on her death, 3 j1.2a ... spousal trust for husband, 3 j1.2 ... spousal trust for wife where testator is Canadian resident but U.S. citizen, with dis- cretion to allocate outright gift, or to a qualifying domestic trust, with appointment of special trustees for the trust, 3 j1.35 ... spousal trust for wife with power of appointment among issue on her death, 3 j1.1a ... spousal trust for wife, 3 j1.1 .. income from, 6.1 j) .. Ontario, 3 j) ... children in equal shares; trust for youngest daughter only, 3 j.21a ... children in equal shares; trust for youngest son only, 3 j.21 ... children of spouse and testator (second marriage) upon death of survivor, distribution in three stages, 3 j.23 ... children, all, so long as youngest under specified age discretion to pay income and capital to any one or more as required; equally to children or their issue per stirpes on youngest reaching requisite age, 3 j.19 ... children, individual trusts for, distribution in four stages upon attaining certain age; gift over to remoter issue vest immediately, 3 j.12 ... children, individual trusts for, distribution in three stages upon attaining certain age; gift over to remoter issue vest immediately, 3 j.11 ... children, individual trusts for, distribution in two stages upon attaining certain age; gift over to remoter issue vest immediately, 3 j.10 ... children, individual trusts for, distribution in two stages with maximum limits placed on income payments and first instalment of capital, gift over to remoter issue vests im- mediately, 3 j.13 ... children, individual trusts for, distribution upon attaining certain age; gift over to re- moter issue vest immediately, 3 j.9 ... children, introductory clause, individual trusts for, distribution in three stages upon attaining certain age; gift over to remoter issue vest immediately, 3 j.17 ... daughter to specified age in event prior named individual predeceases testator; gift over to issue on same trusts, 3 j.5 ... daughter, held in trust for distribution in two stages upon attaining specified ages; gift over to remoter issue vests immediately, 3 j.25 ... daughter, youngest, in trust until he attains specified age and the distribution equally per stirpes, 3 j.22a ... discretionary trust for one child and his/her issue for child’s life, gift over to child’s issue per stirpes alive at child’s death, to be held on trust to age 35 with distributions in 3 stages at 25, 30 and 35, 3 j.36 ... divide among issue per stirpes on testator’s death with provision for trust for son, his wife and issue with distribution in three stages, 3 j.20 ... divided into two equal parts; one to named child absolutely, gift over to issue; other part set aside for daughter with immediate capital distribution of specified amount, residue to be held for her lifetime, gift over to her issue, or if no issue living, to named child or issue thereof, 3 j.24

IN-20 INDEX TO CLAUSES AND PRECEDENTS

... divided into two equal parts; one to named child absolutely, gift over to issue; other part set aside for son with immediate capital distribution of specified amount, residue to be held for his lifetime, gift over to his issue, or if no issue living, to named child or issue thereof, 3 j.24a ... division among issue per stirpes living at death of testator with provision of special trust for disabled child or grandchild, 3 j.27 ... division into separate parts to be set aside for children and grandchildren respectively, 3 j.29 ... division into two equal parts, one for children of testator and one for children of spouse (for second marriages where each spouse has children from prior relationship), 3 j.31 ... equal discretionary, for each child and his/her issue for the respective child’s life, gift over to each child’s issue per stirpes alive at child’s death, to be held on trust to age 35 with distributions in 3 stages at 25, 30 and 35, 3 j.37 ... equal shares per capita among children and grandchildren, 3 j.30 ... grandchildren, individual trusts for, distribution in four stages upon attaining certain age; gift over to remoter issue vest immediately, 3 j.12a ... grandchildren, individual trusts for, distribution in three stages upon attaining certain age; gift over to remoter issue vest immediately, 3 j.11a ... grandchildren, individual trusts for, distribution in two stages upon attaining certain age; gift over to remoter issue vest immediately, 3 j.10a ... grandchildren, individual trusts for, distribution in two stages with maximum limits placed on income payments and first instalment of capital, gift over to remoter issue vests immediately, 3 j.13a ... grandchildren, individual trusts for, distribution upon attaining certain age; gift over to remoter issue vest immediately, 3 j.9a ... grandchildren, individual trusts for, to divide equally on testator’s death with provision for issue of deceased grandchild, distribution upon reaching specified age, 3 j.18 ... individual discretionary income splitting trusts for children, spouse and issue, to be held for life of each child, with broad encroachment power and power to terminate early, 3 j.32 ... introductory clause, to divide among issue per stirpes if prior named individual fails to survive by 30 days, 3 j.7 ... introductory clause, to divide among issue per stirpes on testator’s death, 3 j.6 ... introductory clause, to divide among issue per stirpes upon death of testator and named individual, 3 j.8 ... introductory clause, to issue equally at death of survivor of testator and named in- dividual, 3 j.16 ... introductory clause, to issue per stirpes if named individual does not survive testator by 30 days testator, 3 j.15 ... introductory clause, to issue per stirpes on death of testator, 3 j.14 ... lump sum, declaration of trust for, 5.3 t-ont.17, t-all.17 ... pure and tainted spousal trusts of equal value for spouse, 3 j.3 ... pure and tainted spousal trusts of unequal value were trustees are given discretion to determine allocation of assets to the trusts, 3 j.3a ... son to specified age in event prior named individual predeceases testator; gift over to issue on same trusts, 3 j.4

IN-21 (Estate Planning Precedents) (2013 — Rel. 6) INDEX TO CLAUSES AND PRECEDENTS

... son, held in trust for, distribution in two stages upon attaining specified ages; gift over to remoter issue vests immediately, 3 j.26 ... son, youngest, in trust until he attains specified age and the distribution equally per stirpes, 3 j.22 ... spousal trust for Canadian resident husband of testator where spouse is U.S., citizen, with “helm” language, 3 j.33a ... spousal trust for Canadian resident wife of testator where spouse is U.S., citizen, with “helm” language, 3 j.33 ... spousal trust for husband with power of appointment among issue on her death, 3 j.2a ... spousal trust for husband, 3 j.2 ... spousal trust for wife with power of appointment among issue on her death, 3 j.1a ... spousal trust for wife, 3 j.1 ... spousal trust, Canadian resident husband who is a citizen of U.S. with discretion to allocate outright gift or to spousal trust containing the “helm” language, and appoint- ment of special trustees for the spousal trust, 3 j.34a ... spousal trust, Canadian resident wife who is a citizen of U.S. with discretion to allocate outright gift or to spousal trust containing the “helm” language, and appointment of special trustees for the spousal trust, 3 j.34 ... spousal trust, husband where testator is Canadian resident but U.S. citizen, with dis- cretion to allocate outright gift, or to a qualifying domestic trust, with appointment of special trustees for the trust, 3 j.35a ... spousal trust, wife where testator is Canadian resident but U.S. citizen, with discretion to allocate outright gift, or to a qualifying domestic trust, with appointment of special trustees for the trust, 3 j.35 ... unequal division between two children; on trust with distribution in three stages upon attaining specified ages; gift over to remoter issue vests immediately, 3 j.28 . RRSP, TFSA and life insurance designations .. all jurisdictions, 3 b1) ... life insurance designation in favour of issue per stirpes per to be held on trusts in will, 3 b1.7 ... life insurance designation of all policies to named beneficiary, 3 b1.5 ... life insurance designation of all but specific policy to trustees, 3 b1.3 ... life insurance designation of specific policy to named beneficiary, 3 b1.4 ... life insurance designation to named beneficiary, gift over to children, further gift over to issue of deceased child, 3 b1.6a ... life insurance designation to trustees, 3 b1.2 ... life insurance designation with alternate designation in favour of issue per stirpes to be held on trusts set out in will, 3 b1.6 ... policies affected, 3 b1) ... RRSP designation to issue per stirpes to be held on trusts in will, 3 b1.1c ... RRSP designation to named beneficiary, gift over to children, or their issue per stirpes, 3 b1.1d ... RRSP designation to named beneficiary, 3 b1.1 ... RRSP with alternate designation to issue per stirpes, 3 b1.1b ... RRSP, RRIF, DPSP, pension and annuity designation to named beneficiary, 3 b1.1a ... TFSA designation in favour of issue per stirpes to be held in trusts set out in will, 3 b1.10

IN-22 INDEX TO CLAUSES AND PRECEDENTS

... TFSA designation to be named beneficiary, 3 b1.8 ... TFSA designation to named beneficiary, gift over to children, further gift over to issue of a deceased child, 3 b1.11 ... TFSA designation to named beneficiary with alternate designation in favour of issue per stirpes to be held on trustes set out in will, 3 b1.9 .. Ontario, 3 b) ... life insurance designation in favour of issue per stirpes per to be held on trusts in will, 3 b.7 ... life insurance designation of all policies to named beneficiary, 3 b.5 ... life insurance designation of all but specific policy to trustees, 3 b.3 ... life insurance designation of specific policy to named beneficiary, 3 b.4 ... life insurance designation to named beneficiary, gift over to children, further gift over to issue of deceased child, 3 b.6a ... life insurance designation to trustees, 3 b.2 ... life insurance designation with alternate designation in favour of issue per stirpes to be held on trusts set out in will, 3 b.6 ... policies affected, 3 b) ... RRSP designation to issue per stirpes to be held on trusts in will, 3 b.1c ... RRSP designation to named beneficiary, gift over to children, or their issue per stirpes, 3 b.1d ... RRSP designation to named beneficiary, 3 b.1 ... RRSP with alternate designation to issue per stirpes, 3 b.1b ... RRSP, RRIF, DPSP, pension and annuity designation to named beneficiary, 3 b.1a ... TFSA designation in favour of issue per stirpes to be held on trust set out in will, 3 b.10, 3 b1.10 ... TFSA designation to named beneficiary, 3 b.8, 3 b1.11 ... TFSA designation to named beneficiary, gift over to children, further gift over to issue of a deceased child, 3 b.11, 3 b1.11 ... TFSA designation to named beneficiary with alternate designation in favour of issue per stirpes to be held on trusts set out in will, 3 b.9, 3 b1.9 . testimonium, all jurisdictions 3 m) .. affidavit of execution of will, 3 ns.m.7, man.m.7 .. female, 3 m.2 .. male, 3 m.1 .. special affidavit of testator and witness in satisfaction of requirements of international will, 3 m.6 .. special affidavit of testator and witnesses where Florida property may form part of estate, 3 m.5 .. testator who is blind or illiterate—female, 3 m.4 .. testator who is blind or illiterate—male, 3 m.3 .. testator with no/limited knowledge of English - female, 3 m.4a .. testator with no/limited knowledge of English - male, 3 m.4b CODICILS, 2; 3 g), k), k1), o), o1); 5 a); 6 app.3; 6.1 e) COMMON-LAW TRUSTS, see and CONDITIONS, 6.1 j) . contrary to public policy, 6.1 j)

IN-23 (Estate Planning Precedents) (2013 — Rel. 6) INDEX TO CLAUSES AND PRECEDENTS

. ineffective, 6.1 j) . precedent, 6.1 j) . repugnant, 6.1 j) . restraint of marriage, in, 6.1 j) . subsequent, 6.1 j) . time, as to, 6.1 j) . uncertain, 6.1 j) CONSTRUCTIVE TRUST, 5 a); 6.1 b), d), f) D

DEED, 3 c5, c6, 5.3 t-ont.1 - t.ont.19, rep.1 - rep. 8, t-all.1 - t-all.17; 6.1 b), c), d), e) . deemed realization, 3 k), k1); 5.3 t-ont.6, t-ont.9, t-ont.10, t-ont.11, t-all.6, t-all.9, tall.10, t- all.11 DEPENDANTS’ RELIEF . after Cummings v. Cummings, 6.1 g) . generally, 6.1 g) . trusts arising, 6.1 i) DESCRIPTION OF PERSONS, see PERSONS, DESCRIPTION OF DIVIDEND INCOME, 5.3 rep.1 - rep.8; 6.1 b) DOMESTIC CONTRACTS, 5; 6 app.1; 6.1 c), d), e) . British Columbia, 5 b) .. assets of a more complex nature, including potential inheritance and interst in trusts, 5 dc.9 .. categories of assets to remain separate, converted one party property traced, all joint assets and loss or gain on matrimonial home to be divided equally, neither party to claim interest in the estate of the other, 5 dc.8 .. categories of assets to remain separate, including income, and each party to maintain a will providing for a life estate for the other, 5 dc.10 .. couple who intend to cohabitate with one another then marry, 5 dc.11 . Ontario, 5 a) .. basic separate as to property with minimum rights on death, 5 dc.1 .. cohabitation agreement, 5 dc.7a ... variation of, 5 dc.7b .. cohabitation agreement excluding support and property rights, 5 dc.5 .. cohabitation agreement for same sex couples excluding support and common law prop- erty rights, 5 dc.6 .. marriage contract dealing with rights upon death only, agreement to provide benefits upon death equal to interests under present wills, 5 dc.2 .. marriage contract excluding business assets and gifted or inherited property from net family property, 5 dc.7 .. marriage contract excluding business assets only from net family property, 5 dc.3 .. marriage contract excluding gifted and inherited property only from net family property, 5 dc.4 .. persons ceasing to cohabit, agreement for, 5 dc.7c

IN-24 INDEX TO CLAUSES AND PRECEDENTS

DOMESTIC TRUSTS, 3 j.35, j.1; 6.1 b) E

ELECTRONIC LAND REGISTRATION SYSTEM . access requirements, 6.2 nd.1 . registration requirements .. powers of attorney, 6.2 nd.1 .. transfers, 6.2 nd.1 EMPLOYEES, 6.1 j) ESTATE ADMINISTRATION ACT, 6.1 e) ESTATE ADMINISTRATION TAX ACT, 3 a); 6.1 b), d), e) ESTATE FREEZE, 6.1 b), m) ESTATE PLANNING . generally, 1; 5.3 rep.1 - rep. 8; 6.1 a), b), c), d), e), f), m) . information form, 6 app.1 EVEN-HANDED RULE, 3 k.12 F

FAIR MARKET VALUE, 3 f), k), k1); 5 b); 5.3; 6.1 b), c), d) FAMILY LAW ACT (ONTARIO), 2; 3 c), k), o); 5; 5.1; 5.2; 5.3 t-ont.1 - t-ont.17, t-all.1 - t- all.17; 6; 6.1 b), c), d), e) . gifted or inherited property, 5 dc.4, dc.7; 6.1 b), d) . matrimonial home, 5; 5.1; 6.1 b), d), e), f) . net family property, 2; 3; 5; 5.2; 5.3 t-ont.1 - t-ont. 17, t-all.1 - t-all.17; 6 app.6, 6.1 b), c), d), e), f) . principal residence, 3 f); 5.3 t-ont.8, t-all.8; 6 app.1; 6.1 b), c) . spouse, 5 a); 5.1; 5.3 t-ont.1 - t.ont.17, t-all.1 - t-all.17 . support, 3 f), g), j), j1), k), k1), n); 5; 5.1; 5.3 t-ont.12, t-all.12; 6 app.1, app.2; 6.1 b), c), d), e), f) 6.2 FAMILY PROPERTY ACT (Manitoba), 6.1 q) FIDUCIARY, 5.3 t-ont.1 - t-ont.17, t-all.1 - t-all.17; 6.1 b), c), d), e) G

GENERAL ATTRIBUTION, 6.1 b) GIFTS . class, 6.1 j) . limited or not, 6.1 j) .. precatory words, 6.1 j) .. rule in Lassence v. Tierney, 6.1 j) . residuary, 6.1 j)

IN-25 (Estate Planning Precedents) (2014 — Rel. 7) INDEX TO CLAUSES AND PRECEDENTS

. substitutionary,6.1 j) . witnesses, to, 6.1 j) GUARDIANS, TESTAMENTARY, 6.1 j) 1

ILLEGITIMACY, 6.1 j) INCOME FROM RESIDUE, 6.1 j) . rule in Re Earl of Chesterfield’s Trusts, 6.1j) . rules in Dimes v. Scott and Howe v. Lord Dartmouth, 6.1 j) INCOME PAYABLE TO BENEFICIARY, 6.1 b) INCOME SPLITTING, 5.1 h.22, 5.3 rep.2, rep.8; 6.1 b), c), d) INCOME TAX ACT . section 74, 5; 5.2; 5.3 t-ont.3a, rep.1, rep.2, t-all.3a; 6.1 b), c), d), e) . section 75, 5.3 t-ont.1a - t-ont.6, t-all.1a - t-all.6 . section 107, 5.3 t-ont.1a - t-ont.6, t-all.1a - t-all.6 . section 146.3(6), 3 h) INSTRUCTIONS, 1; 2; 5.1; 6; 6.1 b), c), e) . checklist, 6 app.2 . release power of attorney, to, 5.1 . signing, 6 app.2, app.3, app.4; 6.1 b), c), e) .. inter-vivos trusts, see also TRUSTS, 5.3 t-ont.10, t-ont.11, t-all.10, t-all.11; 6.1 b), c), d), e) . signing instructions, primary and secondary wills, app.3a INVESTMENTS, POWERS OF EXECUTORS AND TRUSTEES RE, 6.1 j) J

JEWELLERY, 3 e.13, e.13a, e.13b, e.14, e.14a JOINT BANK ACCOUNTS, 6.1 j) JOINT , 6.1 b) JOINT OWNERSHIP . applicable presumptions, 6.1 h) . factors which the Courts will review in determining the transferor’s intention .. bank documents supporting the transfer, 6.1 h) .. conduct of transferor during lifetime, 6.1 h) .. control and use of jointly held funds during the transferor’s lifetime, 6.1 h) .. declaration and payment of income tax on the jointly held property, 6.1 h) .. documents supporting the transfer of beneficial ownership, 6.1 h) .. power of attorney granted to the survivor, 6.1 h) .. statements made by or to the transferor at the time of the transfer which reveal the transferor’s intention, 6.1 h) . rebutting presumptions, 6.1 h)

IN-26 INDEX TO CLAUSES AND PRECEDENTS

JOINT TENANCY, SEVERANCE, 6.1 p) L

LEGACIES . demonstrative, 6.1 j) . general, 6.1 j) . specific, 6.1 j) LIFE INSURANCE DECLARATIONS, 5.2 . specified policy to named beneficiary, gift over to named trustee to hold for the benefit of issue per stirpes on trust for children under a certain age, 5.2 lid.1 . specified policy to named trustee to be held for the benefit of named individual on trust for life with gift over to issue per stirpes, 5.2 lid.4 . specified policy to named trustee to hold for issue per stirpes on trust for children under a certain age, 5.2 lid.3 . specified policy to named trustee to hold for named individual on trust until a certain age, 5.2 lid.2 LIVING WILLS, see POWERS OF ATTORNEY—personal care M

MULTIPLE WILLS, 6.1 f) N

NON-ARM’S LENGTH BENEFICIARY, 6.1 b) O

OPTIONS, 6.1 j) P

PERPETUITIES, 6.1 j) . administrative conditions, 6.1 j) . class gifts, 6.1 j) . limitations dependent upon life interests to persons who may be unborn at testator’s death, 6.1 j) . rule against .. re charitable gifts, 6.1 j) .. re powers, 6.1 j) PERSONAL REPRESENTATIVES, BEQUESTS TO, 6.1 j) PERSONS, DESCRIPTION OF, 6.1 j) . children and issue, 6.1 j) POWER OF APPOINTMENT, 2; 3; 5.3; 6.1 b), c), e) . execution of general powers, 6.1 j)

IN-27 (Estate Planning Precedents) (2014 — Rel. 7) INDEX TO CLAUSES AND PRECEDENTS

. execution of special powers, 6.1 j) . fraud, 6.1 j) POWERS OF ATTORNEY, 5.1 and 6.2 . Alberta .. enduring, in favour of spouse, 5.1 alta.pa.2 .. enduring, naming alternative attorneys, 5.1 alta.pa.6 .. enduring, naming more than one attorney, 5.1 alta.pa.5 .. enduring, naming one attorney, 5.1 alta.pa.4 .. immediate enduring, in favour of spouse, 5.1 alta.pa.1 .. immediate enduring, naming one attorney (not spouse), 5.1 alta.pa.3 .. personal directive giving specific instructions to agent, 5.1 alta.pa.9 .. personal directive naming alternate agents, 5.1 alta.pa.8 .. personal directive naming one agent, 5.1 alta.pa.7 . electronic land registration system, and, 6.2 nd. 1 . British Columbia .. basic form1, 5.1 bc.pa.4 .. basic form2, 5.1 bc.pa.5 .. direction to retain in safekeeping, 5.1 bc.pa.6 .. enduring, multiple attorneys, 5.1 bc.pa.10 .. enduring, one attorney, 5.1 bc.pa.9 .. expiring, multiple attorneys, 5.1 bc.pa.12 .. expiring, one attorney, 5.1 bc.pa.11 .. multiple attorneys, 5.1 bc.pa.8 .. one attorney, 5.1 bc.pa.7 .. representation agreement precedent (one), 5.1 bc.pa.1 .. representation agreement precedent (multiple), 5.1 bc.pa.2 .. representation agreement precedent (section 7), 5.1 bc.pa.3 . Manitoba .. direction to solicitors re release of, 5.1 man.pa.dir1 .. direction to solicitors re release of alternate, 5.1 man.pa.dir2 .. enduring, for the management of property in favour of spouse, 5.1 man.pa.1 .. enduring, for the management of property naming alternative attorneys in the event first named attorney cannot act, 5.1 man.pa.5 .. enduring, naming more than one attorney, 5.1 man.pa.3 .. enduring, naming one attorney (not spouse), 5.1 man.pa.2 .. health care directive for personal care naming alternate proxies, 5.1 man.pa.7 .. health care directive in favour of more than one person, 5.1 man.pa.8 .. health care directive in favour of one person, 5.1 man.pa.6 .. non-enduring, for the management of property, effective for specified period only, 5.1 man.pa.4 . Ontario .. continuing, for the management of property in favour of spouse, 5.1 pa.1 .. continuing, for the management of property naming more than one attorney, 5.1 pa.3 ... business assets, restricted to, 5.1 pa.3a ... non-resident attorney, 5.1 pa.3b .. continuing, for the management of property naming one attorney (not spouse), 5.1 pa.2

IN-28 INDEX TO CLAUSES AND PRECEDENTS

.. continuing, for the management of property, naming alternate attorneys in the event the first cannot act, 5 pa. 5 .. direction to solicitors regarding release of power of attorney for management of property, 5 pa.dir.1 .. registration requirements for transfers and powers of attorney, 6.2 .. springing power of attorney for private company shares only, pa.9 .. direction to solicitors regarding release of power of attorney for personal care, 5.1 pa.dir.2 .. non-continuing, for the management of property, effective for specified period only, 5.1 pa.4 .. personal care, in favour of one person, 5.1 pa.6 .. personal care, naming alternate attorneys in the event the first cannot act, 5.1 pa.7 .. personal care, naming more than one attorney, 5.1 pa.8 . Saskatchewan .. contingent enduring, appointing a personal attorney, 5.1 sask.pa.4 .. contingent enduring, appointing a property attorney, 5.1 sask.pa.13 .. contingent enduring, appointing a personal attorney (decisions requiring expenditures of money), 5.1 sask.pa.5 .. enduring, appointing a personal attorney grantor unable to sign, 5.1 sask.pa.6 .. enduring, appointing a personal attorney grantor unable to sign (two witnesses), 5.1 sask.pa.7 .. enduring, appointing a personal attorney (one attorney), 5.1 sask.pa.1 .. enduring, appointing a personal attorney (one attorney with criminal record), 5.1 sask.- pa.3 .. enduring, appointing a personal attorney (two attorneys), 5.1 sask.pa.2 .. enduring, appointing a personal attorney (with revocation), 5.1 sask.pa.8 .. enduring, appointing a property attorney, 5.1 sask.pa.11 .. enduring, appointing a property attorney (two witnesses), 5.1 sask.pa.9 .. enduring, appointing a property attorney (two attorneys, with revocation), 5.1 sask.pa.12 .. enduring, appointing a property attorney (with revocation), 5.1 sask.pa.10 POWER TO MAKE ADVANCES, 6.1 j) PRECATORY MEMORANDUM, 3 e.7, e.8, e.13, e.13a, e.13b . preferred beneficiary, 5.3 t-ont.1a, t-ont.3a, t-ont.5, t-ont.13, t-all.1a, t-all.3a, t-all.5, tall. 13; 6.1 b); 6.1 PRIMARY WILL, 2 will1.7, pre´cis.7, will2.7, will3.7 . avoidance of, 3 d); 5.3 t-ont.7, t-ont.7a, t-ont.8, t-ont.9, t-ont.10, t-ont.11, t-all.7, tall.7a, t- all.8, t-all.9, t-all.10, t-all.11; 6.1 b), c), d), e) . generally, 3 c), c1), c2), c3), c4), c5), c6), c7), c8), d) . in re secondary will, 3 a) PROBATE FEES, 3 a), d) . , 5.3 t-ont.5, t-all.5; 6.1 b) . trusts, and, 5.2; 5.3; 6.1 PROCEDURAL . Estates List, 6.2 nd.4

IN-29 (Estate Planning Precedents) (2014 — Rel. 7) INDEX TO CLAUSES AND PRECEDENTS

R

REGISTERED EDUCATION SAVINGS PLAN, 2; 3 k), k1); 5.3 t-ont.1 - t-ont.17, t-all.1 - t-all.17 RESIDENCE TRUST FOR CHILD, 5.3 t ont.8a, t-all.8a, 5.3 t-ont.20 RESIDUARY GIFTS, 6.1 j) RESIDUE, INCOME FROM, see INCOME FROM RESIDUE RESULTING TRUST, 5 a); 5.3; 6.1 b); 6.1 o) RULE AGAINST PERPETUITIES, 3 j1), 5.3 t-ont.1 - t-ont.17, t-all.1 - t-all.17; 6.1 b), d) REVOCATION . conditional, 6.1 j) . destruction, by, 6.1 j) . marriage, by, 6.1 j) . voluntary, 6.1 j) S

SECONDARY WILL, 2 will1.8, pre´cis.8, will2.8, will3.8 SETTLOR WHO MAY ACT AS TRUSTEE, 5.3 t-ont.1 - t.ont.19, t-all.1 - t-all.17 SEVERANCE, JOINT TENANCY, 6.1 p) SUBSTITUTIONARY GIFTS, 6.1 j) T

TAXATION OF TRUSTS, 6.1 b), i), m) TAX-FREE ROLLOVER, 6.1 b) . , 5.2; 5.3 t-ont.9, t-all.9; 6.1 b), c), e) TESTAMENTARY GUARDIANS, 6.1 j) TRUST, GENERALLY, I; 6.1 a), b), c), d), e), f), h), m) TRUSTS, 5.3 . advancement, presumption of, 6.1 o) . alter ego trust .. charitable gifts intended on death, 5.3 t-ont.10A .. taxpayer at least 65, 5.3 t-ont.10, t-all.10, 6.1 i) . business/commercial trusts, 6.1 a) . charitable remainder trust, 6.1 i) . civil law trusts, 6.1 a) . common-law partner trust, 6.1 i) . cottage or residence trust to hold for life times of husband and wife with gift over to children in equal shares subject to power of appointment conferred on husband and wife or survivor (to avoid probate fees and defer realization of capital gain), 5.3 t-ont.9, t-all.9

IN-30 INDEX TO CLAUSES AND PRECEDENTS

. cottage trust for adult children, 5.3 t-ont.6, t-all.6 . declaration of by joint owner, 5.3 t-ont.15, t-all.15 . declaration of trust by RESP subscriber, 5.3 t-ont.16, t-all.16 . discretionary family trust excluding designated person (s. 74.5(5)), 5.3 t-ont.3a, t-all.3a . discretionary family trust with discretionary distribution prior to death of the survivor of the last parent to die when division among issue per stirpes to be held on trust terms, 5.3 t-ont.2, t-all.2 . discretionary family trust excluding “designated person” (s. 74.5(5)) during lifetime of parent, with power of appointment, and failing the exercise of which, distribution to ben- eficiaries in parts, 5.3, t-ont.3b . discretionary family trust with distribution immediately prior to expiration of 21 years from death of survivor of settlor, spouse and issue alive at settlement, or such earlier date as trustees determine, 5.3 t-ont.1, t-all.1 . discretionary family trust with distribution immediately prior to expiration of 21 years from death of survivor of settlor, spouse and issue alive at settlement, or such earlier date as trustees determine, with disabled child as beneficiary, 5.3 t-ont.4, t-all.4 . discretionary family trust with distribution on death of survivor of settlor and spouse, or such earlier date as trustees determine, no minor beneficiaries, 5.3 t-ont.3, t-all.3 . discretionary family trust with protector, 5.3 t-ont.1a, t-all.1a . discretionary trust, generally, 6.1 b) . education trust, 5.3 t-ont.18 . Florida real property, trust for, 5.3 t-ont.21 . future of .. business/commercial trusts, 6.1 a) .. civil law Asia, 6.1 a) .. civil law trusts, 6.1 a) .. elements of trust, 6.1 a) .. fiduciary administration, 6.1 a) .. future models, 6.1 a) .. offshore estate planning trusts, 6.1 a) .. Islamic law, 6.1 a) .. managerial independence, 6.1 a) .. models of trust 6.1 a) .. United States “Statutory Business Trusts”, 6.1 a) . elements of trust, 6.1 a) . fiduciary administration, 6.1 a) . inheritance trust, 5.3 t-ont. 19 . insurance trust, 6.1 i) . inter vivos trust, 6.1 i) . joint partner trust .. charitable gifts intended on death, 5.3 t-ont.11A .. taxpayer at least 65, 5.3 t-ont.11, t-all.11, 6.1 i) . joint spousal trust, 6.1 i) . life insurance (to be nominally funded until death of life insured), 5.3 t-ont. 10, t-all.10 . managerial independence, 6.1 a) . minor beneficiaries, trust for, 6.1 i) . models of trust 6.1 a) . offshore estate planning trusts, 6.1 a)

IN-31 (Estate Planning Precedents) (2013 — Rel. 6) INDEX TO CLAUSES AND PRECEDENTS

. protective trust for disabled child, 5.3 t-ont.5, t-all.5 . protective trust, generally, 6.1 j) . residence trust .. for child, 5.3 t-ont.8a, t-all.8a .. for child and custodial parent, 5.3 t-ont.20 . reporting letters .. letter to be used with t-ont.1, 5.3 rep.1 .. letter to be used with t-ont.2, 5.3 rep.2 .. letter to be used with t-ont.3a, 5.3 rep.3a .. letter to be used with t-ont.8, 5.3 rep.8 .. letter to be used with t-ont.10, 5.3 rep.10 .. letter to be used with t-ont.11, 5.3 rep.11 .. letter to be used with t-ont.20, 5.3 rep.20 .. letter to be used with t-ont.21, 5.3 rep.21 . resolution declaring bare trust by corporation, 5.3 t-ont.14, t-all.14 . resulting trusts, 6.1 o) . secret, 6.1 j) . spousal trust, generally, 6.1 i) . spousal trust (to avoid probate fees, for example) with gift over to issue of settlor (taxpayer under 65), 5.3 t-ont.7, t-all.7 . testamentary trust, 6.1 i) . trust reporting letter, 5.3 .. sample reporting letters, 5.3 rep.1 - rep.8 . trust to hold life insurance proceeds, to fund support obligations under a separation agreement, 5.3 t-ont.13, t-all.13 . trust with retained life interest (to avoid probate fees, for example) (taxpayer under 65), 5.3 t-ont.8, t-all.8 . trust, declaration of for lump sum, 5.3 t-ont.17, t-all.17 . trust residency, 6.1 r) . types, generally, 6.1 i) . United States “Statutory Business Trusts”, 6.1 a) . voting trusts, 6.1 b) U

UNMARRIED, MEANING OF, 6.1 j) V

VESTING, 6.1 j) . die without issue, 6.1 j) . double conditions, 6.1 j) . presumption in favour of early vesting, 6.1 j) . tests, 6.1 j) VOTING TRUST, 6.1 b) W

IN-32 INDEX TO CLAUSES AND PRECEDENTS

WILL PLANNING & DRAFTING, 6.1 e), h) . appointment of executors (estate trustees), 2; 3; 5.3; 6.1 e) .. considerations, solicitor as, business associates as, special purpose, minors, trust com- panies, compensation, 6.1 e) “Drafting”, “Appointment of Executors (Estate Trustees)” . ascertaining assets, 6.1 e) “Ascertaining Assets” . beneficiaries, 6.1 e) “Choosing Beneficiaries”, “Legal Limitations, Beneficiaries” . charitable gifts, 6.1 e) “Legal Limitations”, “Charitable Gifts” . charitable remainder trust, 6.1 i) . civil law trusts, 6.1 a) . common-law partner trust, 6.1 i) . construction of, 6.1 e) “Drafting” . dispositive provisions: names, future events, gifts to minors, survivorship, , abate- ment, lapse, residue, trust wills, partial intestacies, class gifts, rule in Saunders v. Vautier (perpetuities), beneficiaries, donation of organs, administrative provisions, 6.1 e) “Drafting” . execution, 6.1 e) “Legal Imitations”, “Execution of the Will” . executor and trustee provisions: sale of assets to trustees, compensation, passing of ac- counts, assistance from specialists, foreign executors, custody and guardianship, persons born outside marriage, use of memoranda, use of language, execution, holograph wills, international and multiple wills, mechanical aids and paralegals, 6.1 “Drafting” . executors, 6.1 e) “Legal Limitations”, “Executors (Estate Trutees)” . Family Law Act, 6.1 e) “Family Law Act” . insurance trust, 6.1 i) . inter vivos trust, 6.1 i) . joint spousal trust, 6.1 i) . malpractice: generally, taking instructions, carrying out instructions, failure to properly execute, record keeping, cases, 6.1 e) “Drafting” . marriage, 6.1 e) “Legal Limitations”, “Marriage” . perpetuities and accumulation, 3 j1), 6.1 e) “Legal Limitations”, “Perpetuities and Accu- mulations” . minor beneficiaries, trust for, 6.1 i) . probate fees, 6.1 e) “Probate Fees” . provision for dependent, 6.1 e) “Legal Limitations”, “Provision for Dependents” . restriction on alienation, 6.1 e) “Legal Limitations”, “Restriction on Alienation” . signing instructions, primary and secondary wills, 6 app.3a . spousal trust, generally, 6.1 i) . spouse’s interest, 6.1 e) “Legal Limitations”, “Spouse’s Interest” . structure, 6.1 e) “Drafting”, “Structure” . taxes and duties, 6.1 e) “Tax Implications” . , 6.1 e) “Legal Limitations”, “Testamentary Capacity” . testamentary trust, 6.1 i) WILLS, also see CLAUSES . alterations, 6.1 j) . conditional, 6.1 j) . execution, see EXECUTION, FORMALITIES OF . Form of Will Pre´ecis, 6 app.8 . generally, 1 . multiple, drafting, 6.1 f)

IN-33 (Estate Planning Precedents) (2013 — Rel. 6) INDEX TO CLAUSES AND PRECEDENTS

. primary, 2 will1.7, will2.7, 2 will1.9 . revocation, see REVOCATION . secondary, 2 will1.8, will2.8, 2 will1.10 WITNESSES, GIFTS TO, 6.1 j)

IN-34