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What is an estate freeze and is it permissible?

A corporate reorganisation locking in today's value for you and directing future growth to the next generation. It moves value outside the estate.

This is legal information only. For advice on your own circumstances, speak to a lawyer.

A corporate reorganisation locking in today's value for you and directing future growth to the next generation. It moves value outside the estate.

The Canadian position

Standard succession planning for a family business, implemented with tax advice.

The Islamic position

Because future growth accrues to specific people during your life, it functions as a lifetime transfer rather than an inheritance. Whether that is an acceptable arrangement or an avoidance of the shares depends on intention and structure — put it to a scholar.

Across the madhahib

The four Sunni schools are not recorded as differing materially on this point in the sources reviewed. Where your own case turns on it, put it to a scholar of your school.

Note

This is legal information only. For advice on your own circumstances, speak to a lawyer.

Citations & sources

Every factual claim on this page traces to one of the references below. Legislation and dollar thresholds change — verify against the primary source before relying on any figure.

Scholarly & institutional references
  1. Research Papers — Cambridge Muslim College
  2. Research — Cambridge Muslim College
  3. Academics — Islamic law and theology curriculum — Zaytuna College
  4. Encyclopaedia of Islam — Brill
Canadian legislation & government
  1. T3 Trust Guide — Canada Revenue Agency
  2. What to do when someone has died — Canada Revenue Agency
  3. Income Tax Act, RSC 1985, c 1 (5th Supp) — Justice Laws Canada
Canadian legal commentary
  1. Who can be a trustee in ontario — Treadstone Law
  2. Breach of trust ontario what happens — Treadstone Law
  3. Rebutting resulting trust presumption joint account ontario — Treadstone Law
  4. Henson trust ontario odsp disabled beneficiary — Treadstone Law
  5. Principal residence exemption trust — Treadstone Law
  6. Spouse put matrimonial home in trust without consent — Treadstone Law
  7. Wills & estates practice — Treadstone Law