Expert Analysis

Melting the estate freeze: Why Appeal Court’s decision in Lang-Newlands upends post-freeze trust planning

By Bobby Vakili ( October 6, 2026, 2:51 PM EDT) -- Intergenerational estate freezes have long served as a bedrock mechanism for Canadian business owners seeking to defer tax and shelter wealth across generations. For years, corporate planners and family litigators assumed that routing future growth through a post-marriage discretionary family trust would cloak that interest as an excluded “gift after marriage” under Ontario’s Family Law Act (FLA)....