O. Reg. 54/95: GENERAL
under Succession Law Reform Act, R.S.O. 1990, c. S.26
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Succession Law Reform Act
ONTARIO REGULATION 54/95
General
Consolidation Period: From February 16, 2021 to the e-Laws currency date.
Last amendment: 122/21.
Legislative History: 203/09, 69/16, 122/21.
This is the English version of a bilingual regulation.
Preferential share
1. For the purpose of section 45 of the Act, the amount of the preferential share is prescribed as,
(a) $200,000, for the estates of persons who die before March 1, 2021; and
(b) $350,000, for the estates of persons who die on or after March 1, 2021. O. Reg. 122/21, s. 1.
Prescribed plans
2. Tax-free savings accounts within the meaning of the Income Tax Act (Canada) are prescribed as plans for the purposes of Part III of the Act, regardless of when the designation of a beneficiary was made. O. Reg. 203/09, s. 2.