Marilyn Piccini Roy, Ad. E., TEP

Marilyn has extensive and in-depth experience in reviewing estate and trust documents. Her experience ranges from reviewing personal trusts in the estate planning context to charitable trusts and private purpose and commercial trusts.

She has been frequently retained to convert common law trusts into trusts governed by Quebec civil law, especially in the context of commercial trusts for financial institutions, federal and provincial government departments.

Marilyn also has extensive estate and trust advisory experience. She has written many legal opinions on a wide range of estate and trust issues, involving the validity and enforceability of trusts, the construction and interpretation of problematic clauses in testamentary and trust instruments, the variation and termination of trusts. Requests for such advice, direction and guidance emanate from domestic and international sources.

She has been retained as an expert witness in estate litigation proceedings instituted in another province, involving an unjust enrichment claim between the estates of two spouses formerly from Quebec, as well as in estate litigation proceedings in St. Vincent and the Grenadines, and also in Italian courts, both involving the validity of Quebec estate documents, and in England with respect to the governing law of a will.

She has prepared many applications to the Superior Court of Quebec for declaratory judgments or juridical directions in contentious estate and trust matters.

Marilyn has been involved in several landmark trust decisions that are significant because of the light they shed on the interpretation of the provisions of the law of trusts in the Civil Code of Québec:

• Yared v. Karam in 2019 where the Supreme Court of Canada ruled that a family residence acquired by a trust is included in the family patrimony
• Québec (Curateur Public) c. A.N. (Succession de) in 2014 on the legitimacy of a discretionary trust as an effective estate planning device for a disabled beneficiary and on the nature of the interest of a discretionary trust beneficiary
• Bell c. Molson in 2012 on the investment obligations of trustees, diversification and exculpatory clauses
• Webster-Tweel c. Royal Trust Corporation of Canada in 2010 on trust accounting and the right to supervise trust administration
• Fonds Norbourg Placements Équilibrés (Liquidation de) in 2007 on the concept of the trust patrimony
• Piccini et Talpis in 2006 on the recognition of a foreign trust holding immovable property in Quebec
• In the matter of the Estate of the Late Donald Speirs Dufty: The Bank of Nova Scotia Trust Company c. Raymond Chabot Inc. in 2001 on the cy-près doctrine
• Royal Trust c. Webster in 2000 on the duration of personal trusts

Relevant examples of her experience related to trust expertise include:

• Advising the trustees of a family trust on income and capital distributions, cash reserves, trustee remuneration, record-keeping and disclosure issues
• Acted for foreign institutional trustee of an offshore trust with Canadian resident beneficiaries in a novel restructuring to minimize the incidence of Canadian tax
• Advised family law lawyer in a contentious marital breakdown in determination of entitlements where majority of assets held in a discretionary trust
• Acted for Canadian and US citizens on the cross-border tax implications of their trust and estate plans, including the use of trusts to hold US real property or securities
• Established trusts for private foundations
• Advised German legal counsel on the validity and enforceability of a Quebec commercial trust with respect to the acquisition of shares of a gold fund
• Drafted numerous commercial trusts for a variety of purposes, as for example, holding real estate, appliance service contracts, insurance funds, escrowed funds, investment and mutual funds
• Drafted trusts for independent pension plan
• Reviewed French version of an aboriginal health care agreement
• Provided legal opinion in respect of five different aboriginal trust agreements established under Quebec law for housing, education and public transit purposes
• Assisted in reviewing and drafting of a First Nations’ marine wildlife research trust
• Reviewed Quebec trust for petrochemical pollution clean-up purposes for the Quebec government
• Provided advice on and drafted numerous special needs trusts for the disabled
• Provided advice and legal opinion with respect to the interpretation of criteria for a financial advisor in the context of an aboriginal trust
• Drafted aboriginal trust agreement for a Quebec First Nation and negotiated terms with the corporate trustee
• Advised trustees on the operation of an aboriginal trust
• Opined on the partition and distribution of a trust for Inuit beneficiaries.

International Academy of Estate and Trust Law: past Executive Councillor and current Secretary

Society of Trust and Estate Practitioners (STEP): Member, Organizing Committee for STEP National Conference; STEP Canada Education Committee and Awards Committee; Editorial Board for Canada of the STEP Directory Jurisdictional Reports

American College of Trust and Estate Counsel (ACTEC): International Fellow and Member of the International Estate Planning Committee

Canadian Bar Association: Past President and now Honorary Member, National Wills, Estates and Trusts Executive; Faculty Member, Will, Estate and Trust Fundamentals Course for Estate Practitioners

Langdon Hall: Chair (2018–2019), Organizing Committee for Senior Practitioners Estate Planning & Litigation Forum

McGill University Faculty of Law: sessional lecturer and former adjunct professor on the Quebec law of trusts since 1997. For several years she taught the course entitled “Successions, Gifts, Wills and Trusts”, then “Administration of Property of Others and the Law of Trusts”.

Estates, Trusts & Pensions Journal: Member of Editorial Board

Contributor to the newsletters of the Habilitas Foundation and McGill University

STEP Directory – Canada: Member of Editorial Board

Conferences

Speaker, “Cross-Border Issues & Planning Considerations”, Canadian Bar Association, BC Branch, December 1, 2021

Speaker, “Usufruits au Québec et à l’étranger”, 2021 APFF Annual Conference, October 8, 2021

Speaker, “Québec, Les irréductibles civilistes: famille, succession, fiducie…”, webinaire, droit international privé, Chambre des notaires du Grand Paris, June 28, 2021

Speaker and moderator, “Have You Talked to Your Parents Recently?” STEP Canada National Conference, June 14, 2021, online

Speaker, “Incapacity at Home and Abroad: Jurisdictional Challenges”, STEP 2020 Speakers’ Series, October 27, 2020, online

Moderator and speaker, “The Global Testator: Multiple Wills Strategy”, STEP Canada National Conference, Toronto, Ontario, June 6–7, 2019

Annual meeting of the International Academy of Estate and Trust Law, Tokyo, Japan, May 19–23, 2019

Chair, Senior Practitioners Estate Planning & Litigation Forum, Langdon Hall, Cambridge, Ontario, April 14–16, 2019

Chair, “Debate: This house believes that freedom of testamentary disposition is better than forced heirship”, STEP Global Congress 2018, Vancouver, British Columbia, September 13–14, 2018

Moderator and speaker, “UFOs: Unfamiliar Foreign Objects from Civil Law Jurisdictions Landing in Common Law Territory”, STEP Canada National Conference, Toronto, Ontario, May 28–29, 2018

Annual Meeting of the International Academy of Estate and Trust Law, Lisbon, Portugal, May 20–24, 2018

Chair, Senior Practitioners Estate Planning & Litigation Forum, Langdon Hall, Cambridge, Ontario, April 22–24, 2018

“Later Life Planning, Professional Practice and Problem Solving in the Grey Zone”, Canadian Bar Association–Quebec Division, Montréal, Quebec, January 31, 2018

“Estate Planning 101: Death and Disability”, Concordia University Pensioners’ Association, Montréal, Quebec, November 7, 2017

“Will Formalities: Updates in Canada and Abroad”, STEP Canada National Conference, Toronto, Ontario, June 12–13, 2017

“Usufruct in Quebec”, The International Academy of Estate and Trust Law, Chicago, Illinois, May 23, 2017

“Raking over the Ashes and Burying the Hatchet: Disputes Arising over Funeral Arrangements and Disposition of Remains”, Senior Practitioners Estate Planning & Litigation Forum, Langdon Hall, Cambridge, Ontario, April 23–25, 2017

“Power, Money, Sex and Drugs: Perspectives on Elder Law Today”, RBC Dominion Securities Inc., Montreal, Quebec, November 9, 2016

“Inter-provincial Issues: Key Differences Between Quebec Civil Law and Common Law”, CBA Will, Estate and Trust Fundamentals for Estate Practitioners course, Toronto, Ontario, October 15–18, 2015, repeated October 29–30, 2016

“The Impact of the European Regulation on Succession in Canada”, STEP Canada National Conference, Toronto, Ontario, June 9–10, 2016

“Litigating over International Estates — ‘The Italian Job’”, Senior Practitioners Estate Planning & Litigation Forum, Langdon Hall, Cambridge, Ontario, April 24–26, 2016

“Financial Abuse and Financial Literacy”, STEP Canada National Conference, Toronto, Ontario, June 2015

“Losing Your Marbles at Home and Abroad: Mental Incapacity and Multi-Jurisdictional Planning”, Senior Practitioners Estate Planning & Litigation Forum, Langdon Hall, Cambridge, Ontario, April 27–28, 2015

“Trusts in Some Civil Law Jurisdictions: The Quebec Experience”, STEP Global Congress, Miami, Florida, November 6–7, 2014

“Elder Law and Mediation”, ADR Institute of Canada Annual National Conference, October 23–24, 2014

“Are You Considering the Establishment of a Trust? Key Considerations from a Civil Law Perspective”, Aboriginal Trust Symposium, Montreal, Quebec, September 22–23, 2014

“Selected Conflict-of-Laws Issues on Successions (Common Law and Quebec Civil Law Perspectives)” (which included trust issues), Senior Practitioners’ Estate Planning & Litigation Forum, Langdon Hall, Cambridge, Ontario, May 12–14, 2014

“Using a Private Company as a Trustee in Various Canadian Jurisdictions” and “Selected Issues in Conflict of Laws for Testate Successions (Common Law and Civil Law Perspectives)”, STEP Canada National Conference, Toronto, Ontario, June 2013

“Estate Planning”, presented to McGill Development Officers, June 2012

“Trusts for Special Needs (Henson Trusts and Alter Ego Trusts)” presented to the Jewish Community Foundation, Montreal, June 2011

“How to Hold the Title to that Chalet and Bank Account in Quebec: Nuts and Bolts Issues in International Estate Planning”, presented at a panel discussion at the American College of Trust and Estate Counsel (ACTEC) Annual Meeting, Phoenix, Arizona, March 2011

“…except in Quebec”, presented at STEP Seminar on Estates and Trusts: Cross-Border Case Studies and Planning Issues, Ottawa, February 2011

“Case Studies on Cross-Border Situations Involving Death or Disability”, presented to T.E. Wealth/T.E. Mirador – Annual Advanced Planners Conference, Montreal, September 2010

“Reflections on the Earl Jones Aftermath: Real or Perceived Conflicts of Interest for Liquidators, Trustees and Mandataries”, presented to RBC Dominion Securities, September 2009

“The Quebec Trust or ‘Fiducie’”, panel on Fiducia in Latin America with a Comparison of the Laws of Fiducies in Other Jurisdictions, at the Annual Meeting of the International Academy of Estate and Trust Law in Cartagena, Colombia, May 2009

“De-Mystifying the Quebec Trust”, panel on The Quebec Trust: What a Common Law Lawyer Needs to Know, STEP Canada National Conference, Toronto, June 18–19, 2009

“Trust Law Reform: The Quebec Experience”, presented at STEP Symposium, Toronto, November 2007

“Estate Planning for International Clients”, presented at STEP Europe Conference, Rome, October 2007

“Estate Planning 101: Death and Disability”, presented to The St. James Literary Society Inc., March 2007

“Estate and Disability Planning for Snowbirds”, STEP Montreal, March 2007

“Usufructs, Substitutions, Trusts”, presented to Royal Trust, November 2006

“Estate Planning 101: Death and Disability”, presented to HSBC Bank Canada, June 2006

“Estate Planning 101: Death and Disability”, presented to Investment Dealers Association of Canada, May 2006

“Successions, Trusts and Related Topics, presented to Real Estate Examiners”, April 2006

“Crossborder Issues for Snowbirds and Roaming Retirees”, Elderlaw CLE section at the Canadian Bar Association (CBA) annual conference, Winnipeg, August 2004 and at Elderlaw CLE section of the CBA, Ottawa, March 2006

“Case Studies on Cross-Border Situations Involving Death or Disability”, presented to STEP, Ottawa, February 2006

“Crossborder Issues for Snowbirds and Roaming Retirees”, presented to Royal Trust, Ottawa, 2004

Panelist on estate issues at the Jewish Community Foundation, Professional Development Seminar, June 2004

“Liability for Costs and Extra-Judicial Fees of Liquidators, Trustees and Beneficiaries”, presented to Royal Trust, May 2004

“Role of Advance Directives in Quebec Law”, panel at McGill University, November 2003 (commentary on acceptability of Quebec directives in foreign jurisdictions and recognition of foreign directives in Quebec)

“Canadian Developments: Spousal Claims on Death and Divorce”, for multi-jurisdictional (California, Switzerland, England and Canada) panel on important developments in the rights of spouses and their partners on death and divorce at The International Academy of Estate and Trust Law, Santiago, Chile, September 2003

“General Planning for the Older Client: A Multidisciplinary Approach”, for panel on the use of multiple wills and planning for Canadians with U.S. situs assets at the Elderlaw CLE section at the CBA annual conference, Montreal, August 2003

“Discretionary Trusts: Comparative Civil Law/Common Law Study”, at STEP Seminar, Montreal, 2001

“Foreign Situs Assets from a Quebec Perspective”, Canadian Institute Conference on Estate Planning, Toronto, November 1994.

Publications

Collection de droit, École du Barreau, author of chapters on “Les successions”, “Les donations” and “Les donations par contrat de mariage”, updated annually

Course Material on Quebec Successions and Trusts for STEP Certificate of Estate and Trust Administration 1 and 2, first published in 2015, and updates

“Views from the Civil Law”, STEP Inside, October/November 2020, vol 19, no 3, p 10

“La fiducie : Québec”, Revue internationale du patrimoine, #07 – mars 2021, 79

“Estate Planning During a Pandemic”, McGill Giving, August 20, 2020, <https://giving.mcgill.ca/all-stories/estate-planning-during-pandemic>

“Impact of COVID-19 on Estate Planning: Quebec Is Ahead of the Curve”, RSS Newsletter, April 3, 2020

“An Estate Planning Resolution for 2018”, RSS Newsletter, January 23, 2018

“Usufruct in Quebec”, Trusts & Trustees, 2017

“Canada-US Estate Planning: Doesn’t Travel Well”, Trust Quarterly Review (2016) 12:3

“The Impact of the EU Succession Regulation on Canadians”, RSS Newsletter, August 24, 2016

“The Rectification Remedy in Quebec Civil Law”, Trust Quarterly Review, 2014

“Les successions” and “Les donations” in Personnes, famille et successions — Collection de droit, volume 3, 1994 to date

Chapter on Quebec Trust in Trusts in Prime Jurisdictions, Fifth edition, Globe Law and Business, 2019

“Sharing the Care: Financial and Legal Considerations in Planning for People with Mental Disabilities in Quebec” (also in French, under the title “Une responsabilité à partager: considérations financières et juridiques dans le cadre de la planification pour les personnes atteintes de déficience mentale au Québec”), AMI-Québec, 2010

“Planification générale pour les clients aînés: approche multidisciplinaire et par gestion de cas”, chapter in Conseiller les clients aînés, to be published by LexisNexis

“The Quebec Trust or ‘Fiducie’”, in the Journal of International Trust and Corporate Planning, 2009

“Canadian Trusts”, in Handbuch des Internationalen Stiftungrechts, Zerb Verlag, 2007

“Canadian Law and Practice” in International Personal Tax Planning Encyclopaedia, ed. R.C. Lawrence III, Tottel Publishing, 2007, 5/1

“Quebec Family Patrimony: Conditional Legacy not Against Public Order”, STEP Inside, 2006

“General Planning for the Older Client: A Case Management and Multidisciplinary Approach”, chapter in Advising the Older Client, 2005

“Discretionary Trusts: Civil Law Perspective”, Canadian Tax Journal, 2003

Articles Written for the Estates, Trusts & Pensions Journal

“Postscript from Quebec“, December 2021

“Entitlements of Surviving Spouses (Legal or De Facto) on Death: Quebec”, February 2019

“Quebec: ‘La Fente’ or Legal Devolution to Relatives of the Half-Blood”, December 2017

“Multiple Wills in Quebec”, December 2017

“Doesn’t Travel Well: Cross-Border Estate Planning in Canada and the U.S.”, December 2016

“Remuneration of Liquidators and Trustees in the Province of Quebec”, February 2015

“What Common Law Practitioners Should Know About a Quebec Notarial Will”, February 2015

“Legitimacy Accorded in Quebec to Estate Planning Technique for the Incapable: Québec (Curateur Public) c. A.N. (Succession de)”, May 2014

“Case Comment: A Pyrrhic Victory: Bell v. Molson”, March 2013

“Organ and Tissue Donation in Quebec”, May 2012

“Powers of Appointment: Civil Law and Common Law Comparisons”, September 2011

“Case Comment: Webster-Tweel v. Royal Trust Corporation of Canada”, September 2010

“Probate Jurisdiction in Quebec: In the Matter of the Estate of the Late Robert Fréderic Conrad Leclerc”, September 2010

“Capacity of Non-Trust Company to Hold Office as Liquidator, Trustee or Mandatary Under the Laws of Quebec”, September 2010

“Appointment, Replacement, Resignation and Removal of Trustees: The Quebec Position”, July 2009

“Useful Information for the Settlement of Estates with Quebec Connections: Will Search Certificates and Marriage Contracts”, December 2007

“Rights of De Facto Spouses”, September 2007

“Cross-Border Issues for Snowbirds and Roving Retirees”, March 2007

Book Review of Studies on the Quebec Law of Trusts by John Claxton, October 2005

“Same-Sex Equality”, April 2000.

Quebec Bar Foundation: Governor

Habilitas Foundation (formerly MAB-Mackay Legacy Society): Philanthropy Committee

McGill University: Bequests and Planned Gifts Campaign Committee

AMI-Québec: Advisory Committee