By Lori M. Duffy, Partner, WeirFoulds LLP
U.S.-Canada cross- border estate issues
Jane and Julie are a same-sex couple married in the province of Ontario in 2010. Jane is a dual citizen in Canada and the United States. Julie is a Canadian citizen. Their primary residence is in the state of Florida but Jane owns a cottage in Canada. The majority of their assets are in the U.S. Jane's family has never accepted her marriage.
Assuming Jane died without a will:
Julie would like to claim against Jane's Florida estate for support. Knowing that may be difficult, she decides to bring an application for dependent's relief in Ontario. Can she do this?
Although Jane had no will, she made her wishes known that she wanted to be cremated and have her ashes sprinkled at the cottage property. Can this be done?
Assuming Jane did leave a will:
Jane prepared a will in Florida naming her friend in Canada as estate trustee directing the cottage be held in trust for the benefit of Julie during Julie's lifetime Will this trust be governed by U.S. laws?
Jane had a collection of firearms she maintained in Florida. In her will, she directs the firearms are to be sent to and maintained at her cottage property in Canada. What is the best way of fulfilling this direction:
INHOUSE DECEMBER 2011/JANUARY 2012 •
15
1 Y 3 4
and licensing and determine what permits must be acquir ections as to the corr
Fir .
(c) Contact the local police department, bor eceive dir
ownerearms Of send the ammunition by r that they can find; or
of their car and drive it to Canada choosing the least busy bor (b) Advise the executors of the estate to place the fir (a) Send the fir fice to r
earms by United Par egular mail;
ed by the new Y es or No 2 es or No Y es or No
der services, and the Ontario ect method of transport
cel Service to the cottage pr der cr
earms in the trunk ossing
operty but
