Individuals often provide services to a deceased person upon an expectation that the individual will be remunerated or will benefit upon the deceased's death.
Ontario legislation permits a testator freedom to select the beneficiaries of his or her estate except that a testator has a positive obligation to make adequate provision for the support of his or her dependants.
On occasion the intentions of a testator as expressed in his or her will are unclear. This may be a result of poor drafting or a change in circumstances following the execution of the will that was not contemplated by, or addressed, in the will.
Accounts are presented for approval either voluntarily by the trustees or when trustees are compelled to do so by any person appearing to have a financial interest in the estate or trust.
A person named in a testamentary document who does not wish to act may renounce his or her entitlement to act as an executor and trustee and file that renunciation with the court.
To be valid, a will must be a free expression of the wishes of the testator with respect to the distribution of his or her estate upon death.