Private Client Services

One of Miller Thomson LLP’s leading areas of expertise has always been private client services, where our lawyers address the day-to-day and long-term planning needs of individuals and family enterprises.

Estate Planning and Personal Tax

Miller Thomson LLP provides a complete range of estate planning and personal tax services for clients with domestic, cross-border or off-shore requirements. Our lawyers have extensive experience in all aspects of estate planning from the conception and implementation of the estate plan to the eventual administration of the estate.

Many clients of the firm are private or family business enterprises, both large and small. As a result, our estate planning lawyers are well aware of the needs of the owner-entrepreneur. We are very experienced in current tax planning and future succession planning for family and private businesses, and work closely with our clients to achieve their objectives. We also have extensive experience addressing the unique needs of families with inherited wealth. Core practitioners are assisted by lawyers experienced in related areas of practice such as corporate, family law, real estate and litigation.

Our areas of expertise include:

• Using tax-planned trusts and wills to achieve wealth distribution objectives while minimizing tax consequences
• Developing succession plans to transfer family businesses from one generation to the next in a way that achieves a successful transition of the business while maintaining family harmony
• Creating custom designed estate freeze and income-splitting arrangements
• Practical planning to reduce probate taxes
• Advising on the appropriate use of life insurance
• Cross-border will and trust planning for clients with dual residence, U.S. citizenship or cross-border property issues
• Assisting immigrants to Canada to establish trusts to take advantage of the five year Canadian tax holiday
• Advising on charitable giving including the use of private charitable foundations
• Advising charitable and non-profit organizations on corporate, trust and tax matters
• Assisting clients with marriage contracts and family law planning

Estate Administration

Miller Thomson LLP provides a complete range of services with respect to the administration of estates and trusts including:

• Opinions on will and trust interpretations
• Post mortem tax planning
• Assisting estate trustees in their duties
• Administration of estates and trusts
• Exporting and importing trusts
• Jurisdictional issues
• Preparation of accounts for estates and trusts

We assist institutional fiduciaries on a regular basis with advice designed to reduce exposure and manage the risks that accompany a fiduciary position. We also advise trustees on complex fiduciary issues and advise beneficiaries on their rights and expectations.

Trust and Estate Dispute Resolution, Mediation and Arbitration

Our lawyers are experienced in complex dispute resolution with respect to the administration of estates and trusts. We provide a full range of services in the area of trust and estate litigation including:

• Contested proceedings in trust, estates and charitable matters
• Variation of trusts
• Motions for advice and directions
• Cy-près applications for trustees and charities

Incapacity and Elder Law

Many families today have experienced the challenges associated with having a family member with special needs or some form of mental incapacity. We assist clients with legal planning for these difficult circumstances. Our services in this regard include:

• Substitute decision-making and mental incapacity planning
• Continuing powers of attorney for property and durable powers of attorney
• Powers of attorney for personal care, representation agreements and “Living Wills”
• Advising on the use of trusts and powers of attorney to protect clients’ assets and to effect personal care decisions in the event of long term illness or incapacity
• Management plans, guardianship and committeeship

Our knowledge and experience in these areas enables us to fully appreciate the problems our clients face, identify appropriate strategies to deal with these problems and deliver our services in a professional and efficient fashion.