More Canadians than ever own vacation homes, rental properties, and investment real estate in California and across the United States. If you are a Canadian citizen or resident with US real estate, your estate plan is no longer purely Canadian. You are now dealing with cross border estate planning, US probate law, and potential tax exposure in two countries.

One planning strategy that often comes up is the use of dual wills. In many cases, this can be an elegant solution. In others, different tools may be more appropriate. The key is understanding how California probate law applies to non residents.

At Kushner Legal Corporation, we regularly advise Canadian owners of California property on how to structure their estates to reduce probate complexity, delay, and administrative cost.

What Are Dual Wills

A dual will strategy uses two coordinated wills as part of one overall estate plan. One will governs your Canadian assets and is administered in Canada.A separate will governs your United States situs assets, such as California real estate, and is administered under  US state law. Each will is carefully limited to its own assets and drafted so that it does not revoke the other will. The goal is to separate administration by jurisdiction and make life easier for your executors and beneficiaries.

Why California Probate Matters for Canadian Owners

If you are a Canadian who owns real property in California, that property is subject to California probate law at death.
Under California Probate Code Section 12500 and following, when a person who is not domiciled in California dies owning property in

California, an ancillary probate proceeding may be required to administer that property. This means that even if your estate is being handled in Canada, your executor may still need to open a separate probate case in California to transfer your California real estate.

California Probate Code Section 6110 sets out the formal requirements for a valid will in California. While foreign wills can sometimes be recognized, the process of administering California real estate is still controlled by California courts.

For Canadians who own property in Palm Springs, Los Angeles, or Beverly Hills, this can create a second legal process, additional attorneys, and added delay.

When Dual Wills Often Make Sense

Dual wills are not for everyone, but they are frequently appropriate when you own significant California real estate. A dedicated US will can help streamline administration of that property. You want separate executors in each country. A Canadian executor can handle Canadian matters while a US personal representative handles US probate. You want to simplify ancillary probate. A US will that clearly governs only California property can make the proceeding under California Probate Code Sections 12500 through 12591 more straightforward.

You want clarity in a cross border estate plan. Separate wills can reduce confusion about which law applies to which asset.

Why a Trust Is Not Always the Right Answer for Non Residents

It is common to hear that placing US property into a revocable living trust avoids probate. While this can be true for US residents, it is not automatically the best solution for Canadian non residents.

For non residents, transferring US real estate into a trust can trigger complex tax and reporting issues, both in the United States and Canada. The trust itself may be treated differently for tax purposes in each country. You may also be introducing ongoing administration, US taxpayer identification numbers, and cross border compliance obligations that you did not expect.

In other words, avoiding probate does not always mean simplifying your overall situation. For many Canadian owners, a trust can create a new layer of legal and tax complexity rather than reducing it.

This is why cross border coordination with both US and Canadian advisors is essential before moving US real estate into a trust.

What About a Revocable Transfer on Death Deed

California also allows a revocable transfer on death deed for certain residential properties. This type of deed allows the property to pass to a named beneficiary at death without formal probate.

For some Canadian owners, this may appear to be a simple solution. However, there are important caveats. The deed must meet strict statutory requirements and only applies to certain types of residential property. It does not provide the same level of planning control as a will or trust, particularly for multiple beneficiaries, contingencies, or minor children. It may not address creditor issues, tax planning, or coordination with your Canadian estate. Most importantly, it is only one piece of the puzzle and does not replace a properly coordinated cross border estate plan.

Coordinating the Plan Under California Law

Dual wills must be drafted carefully. Under California Probate Code Section 6120, a will can be revoked by a later will that is inconsistent with it. Each will must clearly state that it applies only to certain assets and does not revoke any other will relating to assets in another jurisdiction. Cross border estate planning for Canadians with US property often involves balancing probate, US estate tax exposure, Canadian tax treatment, and practical administration issues. Dual wills, trusts, and transfer on death deeds are all tools, not one size fits all solutions.

Cross Border Estate Planning for Canadian Property Owners

If you are a Canadian who owns California real estate, your estate plan should reflect that reality. Whether you have a vacation home in Palm Springs, an investment property in Los Angeles, or a residence in Beverly Hills, you should evaluate whether dual wills or another structure is best for your situation.

At Kushner Legal Corporation, we focus on sophisticated estate planning and probate for clients with complex family and asset structures, including cross border estates. We help Canadian property owners navigate California probate, ancillary administration, and coordinated estate planning strategies.

To review your current plan or discuss whether dual wills are appropriate for you, we invite you to call our office or schedule a consultation at our Beverly Hills or Palm Springs office.

Careful cross border planning today can spare your family significant time, cost, and stress later, while ensuring your estate is administered in accordance with both Canadian and California law.