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48 www.canadianlawyermag.com TOP 10 WILLS, TRUSTS, AND ESTATES LAW BOUTIQUES 2025-26 THE TRUSTED HANDS THAT HOLD THE QUILL CANADA'S LEADING wills, trusts, and estates law firms are addressing an era of unprecedented complexity and change in the field. According to STEP Canada chair Richard Niedermayer, K.C., TEP, the forces reshaping practice today include: • massive intergenerational wealth transfer that is redefining estate plan- ning priorities • a more mobile client base that brings greater cross-border and multijurisdic- tional complexity • growing awareness of the need for domestic arrangements, such as cohabitation and marriage contracts, among younger entrepreneurs and wealth inheritors • the rise of digital assets and AI, alongside constant volatility in tax and legislation "The best practitioners are those who have a deep legal specialty in the area but who also engage with other advisors, such as tax, accounting, financial/banking, investments, and insurance, to provide a holistic approach to a client's needs," he remarks. Canadian Lawyer's fourth edition recog- nizes the top 10 wills, trusts, and estates law firms nationwide. In all, there were 30 nomi- nees, based on firms where the majority of work comes from wills, trusts, and estates law. Readers ranked their top firms from a preliminary list, with a chance to nominate a firm that was not included. Final results combined reader votes on a weighted points system with Lexpert peer survey results, feed- back from senior members of the bar, and regional diversity considerations. The 2025–26 results reflect the voices of Canada's legal and professional community. The majority of voters were practising lawyers, joined by trust officers, advisors, and other professionals who work closely with estate matters. Their combined perspectives under- score that the leading boutiques were chosen not only by peers at the bar but also by the wider network that relies on their expertise. This year's honourees stand out for a combina- tion of qualities that define excellence in wills, trusts, and estates practice: • depth of expertise across planning, liti- gation, trusts, estates, and tax, with the ability to manage both straightforward and complex matters • client-centred advocacy that blends tech- nical skill with compassion, supporting people through grief, conflict, and sensi- tive family dynamics • practical problem-solving advice that cuts through complexity and delivers usable solutions • leadership within the profession through mentorship, education, and knowledge- sharing that elevates the entire bar • trusted reputation and community connection that make these firms reliable referral points and anchors for clients and peers Why wills, trusts, and estates law firms remain vital Wills, trusts, and estates law firms sit at the heart of Canada's legal market managing the intersection of personal wealth, family dynamics, and generational transition. A Scotiatrust survey of affluent Canadians over 50 found that while 90 percent have a will, only 69 percent say it is up to date. Even more concerning, 41 percent do not have a power of attorney for financial matters, and Source: STEP, Attitudes to Wealth 2025 WEALTH TRANSFER PRIORITIES Pass all or most of their wealth to family Pass a fixed amount to family and give the rest away Give away everything on death Reduce or limit further wealth accumulation 80% 5% 13% 2% Considering the survey respondents' client base as a whole, how many of their clients intend to: Note: Graph displays average proportion of clients engaging in each behaviour per respondent (n = 642). SPECIAL REPORT