North Whitby
Farms and rural land around Brooklin, Ashburn and Myrtle
Much of Whitby north of Brooklin is still farmland and rural lots. If you own some of it, your will has to deal with a tax rule and a family question that town homeowners never face.
Farm property passing to a child
Normally, at death the Canada Revenue Agency treats you as having sold all your property, and tax is payable on any gain. Farm property is an exception when it passes to a child: under the rules the CRA describes for farm property on death, it can transfer on a tax-deferred basis if it was used principally in a farming business on a regular and ongoing basis by you, your spouse, a child or a parent, and it vests in the child within 36 months. “Child” for this purpose includes a grandchild and a child’s spouse. Land that is rented out for someone else to farm may not qualify in the same way, so we look at how the land is actually used.
One child farms, the others don’t
If one child works the land and the others have moved away, leaving the farm to all of them equally can force a sale. A will can leave the farm to the child who farms it, and equalize the others with other assets, life insurance, or a payment over time secured on the land. Decide it now, and say it clearly; a vague will is where family disputes start.
Selling part of the land
If your estate trustee may need to sell land, give them the power to do so and to take time over it. Our Whitby real estate page covers sales, including for an estate.
The family cottage
Leaving a cottage to the next generation
A cottage is often the asset families argue about most, because it carries memories as well as value. The general rules are on our wills and powers of attorney page; these are the points specific to a cottage.
Tax at death
A cottage that has gone up in value is treated as sold when you die, unless it passes to your spouse or common-law partner. A cottage can be a principal residence, but a family can generally designate only one home for any given year, so the cottage and your Whitby house compete for the exemption. Your will should say which beneficiary bears the tax, or the estate as a whole pays it and the others end up subsidizing the cottage.
Where the cottage is matters
- In Ontario: the cottage is included in your Durham probate application and in the value for estate administration tax, less any mortgage.
- In another province or country: Ontario’s estate administration tax rules leave real estate outside Ontario out of the calculation, but your estate trustee may need a separate court process where the land is. Ask us whether a separate will for that property makes sense.
Sharing it among children
Leaving a cottage to three children equally makes them co-owners, and any one of them can later ask a court to order a sale. Options include a trust with rules for use and upkeep, a fund set aside for taxes and repairs, a requirement that the children sign a co-ownership agreement, or leaving it to the child who wants it and balancing the others’ shares.
Why Wannes Law
A Toronto law firm that keeps you informed
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A licensed Ontario lawyer
Rosalie Wannes, licensed by the Law Society of Ontario, is responsible for your file from start to finish.
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Fees before you commit
Instant online quotes and published flat fees, so you know the cost before you retain us.
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Every step explained
Plain-language explanations of what happens, what you provide and what we handle, at every stage.
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Direct access
Reach your lawyer and law clerk directly by phone and email while your matter is underway.
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Sign in person or remotely
Meet at our Sheppard Ave E office in Toronto, or review documents by video and courier the originals.
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English, Armenian and Arabic
Talk through your matter in the language you are most comfortable with.
Whitby in Durham Region
Signing, probate and help for older relatives
Whitby is the seat of Durham Region’s government, but the Region’s Superior Court sits in Oshawa, next door.
Signing your will
- At our Toronto office, 3319 Sheppard Ave E, with two witnesses
- At your Whitby or Brooklin home, or in hospital, for $500 + HST, only where a medical or mobility reason makes coming in difficult
- Instructions and draft reviews by phone, email or video
When the estate is administered
- Probate is filed where the person lived: for Whitby, the Oshawa courthouse at 150 Bond Street East
- Applications can be filed by email
- Our Whitby probate page explains the process
Caring for a parent
- An attorney for personal care arranges home care, day programs or long-term care
- The Region’s Age-Friendly Durham page links to a guide to local seniors’ services
- Our power of attorney package is $500 + HST
Fees
Flat fees for Whitby clients
A home or hospital visit in Whitby or Brooklin adds $500 + HST, only where a medical or mobility reason makes coming in difficult. The person making the will must have full mental capacity. Services in English, Armenian and Arabic. See all our legal fees.
Get your instant quoteQuestions
Whitby wills questions
Can I leave my farm near Brooklin to my son without a big tax bill?
Possibly. Farm property used principally in farming can pass to a child on a tax-deferred basis if the conditions are met, including that it vests in the child within 36 months of death. Your accountant should confirm the tax position; we draft the will so the gift works.
Is it fair to leave the farm to one child?
It can be, if the will balances the others’ shares with other assets or insurance, or through a payment from the child who takes the farm. Saying so clearly in the will is what prevents disputes.
Our cottage is in another province. Does my Ontario will cover it?
An Ontario will can deal with it, but the other province’s rules govern how the land is transferred, and your estate trustee may need a court process there too. It isn’t counted for Ontario’s estate administration tax. Tell us where it is at your instructions meeting.
Where is probate filed for someone who lived in Whitby?
With the Superior Court of Justice for Durham Region, at 150 Bond Street East, Oshawa. The application can be filed by email.
Which package covers a couple with a cottage?
Couples wills, $1,750 + HST, include a will and both powers of attorney for each of you. The cottage planning is part of the estate planning advice; there is no separate charge for it.
Do you have a Whitby office?
No. Our office is in Toronto. Most of the work is by phone and email, and you come in once to sign, unless a medical or mobility reason makes that difficult.
Areas We Serve
Wills across Durham Region and the GTA
We prepare wills for families in Whitby, Oshawa, Ajax, Pickering and across the GTA. For real estate and other services in Whitby, see our Whitby page.
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Scarborough
Wills & powers of attorney for Scarborough clients. Our office is on Sheppard Ave E.
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North York
Wills & powers of attorney for North York clients.
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Markham
Wills & powers of attorney for Markham clients.
Here to help
Decide now who gets the land, and the cottage.
Choose a package and see the price, or book a free 15-minute call first.
Prefer to talk now? Call (647) 707-7718 · Service in English, Armenian and Arabic