遗嘱规划中的财务策略：如何通过 multiple will 最大限度减少遗产税

在安大略省，multiple will是指为了避免支付遗产税而使用的一种合法的财务规划策略。该策略通过将不同类型的财产分开分配到不同的遗嘱中，从而最大程度地减少遗产税的支付。

通常，multiple will会创建两个或多个遗嘱，其中一个遗嘱被称为"公共遗嘱"，通常包含财产的一部分或全部，而其他遗嘱被称为"私人遗嘱"，通常包含不需要经过遗产分配程序的财产，如人寿保险、RRSP、RRIF，employer pension plan等。私人遗嘱通常只需要在遗嘱持有人去世后提交给相关机构即可，而公共遗嘱则需要进行遗产分配程序。

https://www.youtube.com/watch?v=3AMzZYcpJrk

The estate value is rounded up to the nearest thousand. So, for an estate valued at $239,250, the tax rate would be calculated on $240,000.

The Estate Administration Tax is calculated on the total value of the estate. For example, for an estate valued at $240,000, the tax would be calculated as follows:

• $0 per $1,000 for the first $50,000 of the estate

• $15 per $1,000 for the remaining $190,000 of the estate

  • $240,000 - $50,000 = $190,000

  • $190,000 ÷ $1,000 = $190

  • $190 X $15 = $2,850

• The total of $2,850 payable to the Minister of Finance.

但需要注意的是，多重遗嘱必须经过谨慎的规划和撰写，请联系大多地区大王律师事务所为你规划和撰写multiple wills。