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Estate Freeze

Locking in the current value of a business so future growth accrues to the next generation.

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

Locking in the current value of a business so future growth accrues to the next generation.

In Islamic law

Because it transfers future growth during life, it shifts value outside the estate. Whether that also puts the growth outside the faraid shares depends on whether the transfer was a completed lifetime gift, which is the contested question. Worth raising with a scholar as well as an accountant.

In Canadian law

A common succession technique for a family business, usually implemented through a corporate reorganisation.

Across the madhahib

We have not yet researched whether the four Sunni schools differ on this term, so we are not going to tell you either way. Where a specific case turns on it, ask a qualified scholar rather than relying on a general summary.

Canadian legal detail

Treadstone Law, an Ontario firm with a wills and estates practice, covers the Canadian side of this in more depth:

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 a source below. Details change — check the original source before relying on any figure, fee or legal position. Anything under “further reading” is related material, not a source for what is stated here.

Canadian legislation & government
  1. T3 Trust Guide — Canada Revenue Agency
Further reading — Treadstone Law
  1. Discretionary family trust business succession ontario — Treadstone Law
  2. Estate freeze family trust shares ontario — Treadstone Law
  3. Trust in business succession planning ontario — Treadstone Law
  4. Corporate trustee vs family member ontario — Treadstone Law
  5. Wills & estates practice — Treadstone Law