This session about the Will is meant to give you an overview about different kinds of will and where things can go wrong.. what would be acceptable and not affect the legality and the execution of the will. It is an interactive session, that would guide you to make a will, to prepare you to be an executor , Sharia and Fiqh consideration , Christian Wills and the new law in Egypt, Enduring Powers of Attorney/ Personal Directives / Dependent Adults / Probate and Administration of Estates, consideration to selected court cases in Canada, Risks and Mitigation approaches and much more! The facilitator and speaker is Prof. Wael Badawy, a member of the Young Arbitrators Forum (YAF) of the International Chamber of Commerce (ICC), the Canadian Foundation for Administrative Justice, and, the Alternative Dispute Resolution Institute of Canada. Prof. Badawy has been engaged with International Laws in different Countries such as Egypt, Saudi Arabia, Canada, USA, and France. He is a formal professor in Computer Engineering that has been engaged in various civil legal processes as arbiter/mediator since 2001. He will share his knowledge and the lesson learned in this area. This session is for information only and does not provide Legal advice. To create an active participation, please click on this link and answer the following three questions. These questions will help us to focus and moderate the discussion. 1- What is your primary Concern of a Will? 2- What do you want to achieve/learn in this working session? 3- What is the top challenge you face in designing a Will?

2. Disclaimer
• This work is NOT intended to provide any conclusive
religious, legal or tax advise.
• Its purpose to inform the public of the issues involved in
Estate Planning, on to provide general suggestions
about how to address such issues.
• The audience shall be advised to seek assistant to
address their specifics.
• These slides may be occluded, however, it meant to
deliver accurate detailed information.

5. Seder Hayerusha
• The Seder Hayerusha, or Halachic Order of Inheritance, dictates how an estate is distributed. Under the
Seder Hayerusha, a person’s estate is distributed among his closest relatives. The Seder Hayerusha is
divided into tiers; the closest tier of relatives receives the entire estate. Members of the
subordinate tiers do not inherit anything if a closer relative exists. The tiers, in order of their
priority, are as follows:
1. Husband1
2. Sons (if deceased, their children [the deceased’s grandchildren] receive their share2)
3. Daughters (if deceased, their children [the deceased’s grandchildren] receive their share)
4. Father
5. Father’s yorshim (paternal brothers of the deceased, or their offspring. If there are no brothers, then
the paternal sisters inherit.)
6. Father’s father (paternal grandfather)
7. Paternal grandfather’s yorshim.
8. Paternal great-grandfather
9. Paternal great-grandfather’s yorshim, Etc.

6. Coptic Catholic
Roman Catholic
• Equal Shares for the spouse, kids and parents ?
• Brothers and Sisters with consents ?

7. Without a Will
• Fiqh / Shariaa (Asseb and Mahgoub) - Different Scenarios
• Wife - 1/8
• Daughters (2+) - 2/3
• Brothers and Sisters - the Balance
• Wife - 1/8
• Mother - 1/6
• Daughters (2+) - 2/3
• Brothers and Sisters - the Balance
• Wife - 1/8
• Sons + Daughters - 7/8 (2:1)

8. Without a Will
In Alberta, If you die without a will, Part 3 - Distribution of Intestate Estates in the Wills and
Succession Act sets out how a deceased person’s estate will be distributed and who will
inherit. The Surrogate Rules lists those persons who will be given preference to apply for a
grant of administration where there is no will. Generally, the family of the deceased is given
this priority. However, when no appropriate person or corporation can be found to handle the
estate, the Office of the Public Trustee may be called upon as a last resort.
A family member often steps forward to settle the estate.
Sometimes, however, there is no one willing or able to be the executor.
The Office of the Public Guardian and Trustee may make burial arrangements and settle the
estate on a case-by-case basis if the beneficiary is:
• a minor – a person under the age of 18
• or
• a represented adult – an adult who doesn’t have the capacity to make decisions and has
a guardian, a trustee, a co-decision-maker or a personal directive agent

9. Without a Will
In Alberta, the Wills and Succession Act divides up
your estate according to the following table:

10. Issues
Some of the problems that may be created without a will are:
• Your spouse may not receive the desired amount,
• Your children may receive too much too young (their money is held in trust until
they reach the age of majority, then they receive the total amount),
• A common disaster (where both spouses die) may benefit an undesired relative
(family of younger spouse if no children),
• You have no control over which beneficiaries receive which assets,
• Your friends or charities receive nothing,
• There is no planning for tax reduction,
• You have no opportunity to select a guardian for your children.

11. with Will (Alberta)
When people write a will, they usually choose
someone to be their personal representative, also
known as an executor.
Different Considerations for different religions
regulations, state acts, and laws
The personal representative makes burial
arrangements, pays outstanding bills with the
deceased person’s money, sells their property, files a
tax return, etc. It’s called settling the estate.

12. Estates Planning
Essentials
Wills... Eye Opener And Guide To Make A Will

13. The presenter: Wael
Badawy
Founder of Stand for Yourself, a federally-registered not-
for-profit incorporation in Canada, it to provide Public with
legal information and access to experts.
A member of the Young Arbitrators Forum (YAF) of the
International Chamber of Commerce (ICC), the Canadian
Foundation for Administrative Justice, and the Alternative
Dispute Resolution Institute of Canada.
Prof. Badawy has been engaged with International Laws in
different Countries such as Egypt, Saudi Arabia, Canada,
USA, and France.

14. Agenda
1- Seven Steps guide to making your will.
2- Ten Steps to Being an Executor.
3- Taxes and Fees

15. Seven Steps guide to
making your will
Step One: Find an executor/executrix of the estate.
Good health, of sound mind, honest, trustworthy, and of
course a good Muslim.
At least three people for this job.
Younger and at least one of the selected people
Outside the family circle.
This is so that if there is a family tragedy where members of
the same family die together, at least someone else is present to
execute the will.

16. Seven Steps guide to
making your will
Step Two: Collect CIVIL/LEGAL information,
Contact a few wills and estate lawyers and ask how you can
ensure that your estate is divided Islamically.
Get all of the details.
This will vary by country, state and province, so it's important to
get a wills and estate lawyer, not just any lawyer.
Mention to the lawyer who the executors of the will are.

17. Seven Steps guide to
making your will
Step Three: Collect RELIGIOUS information
Look for a Muslim scholar who can give you the
correct understanding of how the shares need to be
divided.
Inform this scholar that the executor will contact him
at the time of your death to consult him about how to
divide up your estate Islamically, burial and funeral
arrangements, and any other issue that has to be clarified
from an Islamic perspective with regards to your will.

18. Seven Steps guide to
making your will
Step Four: WITNESSES
Find two witnesses to your will.
These are people who will witness the signing of the will
so that in case there is any question that you wrote it after your
death, you will have people to testify that you did indeed write
this will and that you were in a sound state of mind when you
did this.
Witnesses cannot be people entitled to inherit, so most
family members are disqualified for this responsibility.
The pool of witnesses has to be from friends and those
who are not family members.
This would also exclude extended family.

19. Seven Steps guide to
making your will
Step Five Once you have done the above, you can start writing your will.
Some of the major things you need to be mention are:
1. State that you revoke any previous wills you have made. And that from this point
onwards, all of your property, assets and estate in general must be divided according to this will.
2. Mention the names of the people you want to execute your will.
3. The funeral and your burial
How you want to be buried and your actual funeral-this is where it is important to specify that
you must be buried according to the laws of Islam. This means no cremation, no casket, proper
Ghusl before burial, etc. It should also be mentioned that you want a Janaza prayer at a mosque
as soon after your death as possible, and your body must be buried at an Muslim cemetery.
You can also put in a clause that you don't want an autopsy done on your body unless it is
legally required.

20. Seven Steps guide to
making your will
Step Five - Continue
4. The guardianship of your children
if you have children that are not at the majority age, in other words, where they
need a guardian, then you have to appoint a guardian (please note: the age may
vary by state or province). In this case, state in your will that the executor must
consult the Islamic scholar to decide who this person will be, as it depends on
which of the qualified family members are alive able to be guardians at the time.
5. Put a general clause that says the executor of the will has to pay off all
debts first. This includes taxes owed to the state, province or country.
TIP: Keep your will in a folder with an updated list of all of your debt and assets.
This way you don't have to keep changing your will every time you gain or lose a
debt or asset.

21. Seven Steps guide to
making your will
Step Five - Continue
6. Say this will is going to deal with all of your property.
7. Say that ALL debts are the first thing to be paid off. Once again, the Islamic
scholar (give his name and contacts) must be consulted on this matter.
8. After this, funeral expenses must be covered.
9. Following this, what remains will be divided up amongst relatives. This must
be distributed according to Islamic law in consultation with the aforementioned
Islamic scholar.
Note: In some cases, it is also legally permissible to appoint an Islamic institution as
an executor of your will. This is positive because the executor can get compensated
for the work. So the execution of your will can benefit an Islamic institution as well.

22. Seven Steps guide to
making your will
Step Five - Continue
10. Consult the lawyer on the legal status of a business corporation or partnership after death.
And then instruct the executor to consult the Islamic scholar to decide how to distribute the assets
from this business interest.
11. Real estate-speak to the lawyer, and then to the Islamic scholar. There may be laws
governing what happens to joint ownership of a home, for instance, following the death of one of the
owners.
12. If one wishes to donate part of the estate to an Islamic charity this can be done through a
will. However, Islamically one should not donate more than one-third of the estate to charity. Once
again one must be specific as to which charity.
13. Sign last page but initial the bottom right hand corner of every page apart from the last one.
The witnesses should do the same.
14. It is preferable to get the witness to swear an affidavit. This is a form which indicates the
witness swore to the truth of the document. Only one of the witnesses has to do this. This document
should be attached to the will. This way you don't have to contact witnesses at the time of death.

23. Seven Steps guide to
making your will
Step Six
Put the original copy of your will in a safety deposit box.
Give copies of the will to its executors.
Make sure the executors know in which bank, for instance,
your safety deposit box is located.
Check with the bank about the conditions of your executors
accessing your safety deposit box in the case of death.

24. Seven Steps guide to
making your will
Step Seven
Review Your Will and update it every major change,
and repeat steps 1 - 6

25. Ten Steps to Being an
Executor
What are the key responsibilities of the executor?
What if you don't want to act as executor?
- Notice of Renunciation
Does executor get paid?
When does the responsibility of executor end?
Could you get help from professionals?

26. Ten Steps to Being an
Executor
Does executor get paid?
Any out-of-pocket expenses the executor has while administering the estate are paid for out of the
estate. Examples of out-of-pocket expenses are search fees, photocopying, and postage.
An executor can claim a fee for their time and effort. Sometimes the will states the executor’s fee. If
the will does not set out any fee, the executor may take up to:
▪ 5% of the gross value of the estate,
▪ 5% of the income of the estate (money earned by estate property after the will-maker dies),
and
▪ .4% per year, based on the average value of the estate under management, for a care and
management fee.
The amount depends on how much work is involved and whether the executor hires professional
help or does it all on their own.
The executor may prefer to take a gift rather than a fee because a fee is taxable but a gift under the
will is not.

27. Ten Steps to Being an
Executor
Step 1. Locate the will
- How can you find the will?
- How do you search the Wills Registry?
- How do you get a copy of the death certificate?
Step 2. Confirm the validity of the will
- Once you've located the will, what's the next step?
- Can a witness to a will receive a gift under the will?

28. Ten Steps to Being an
Executor
Step 3. Protect the assets
- What other things should you do right away?
Step 4. Arrange the funeral
- Are the will-maker's wishes binding on the executor?
Step 5. Communicate with beneficiaries

29. Ten Steps to Being an
Executor
Step 6. List the assets and liabilities
- What can you do to protect yourself from liability?
Step 7. If necessary, apply for probate
- When is probate required?
- What if the will-maker owned land?
- What if the estate involves more than $25,000?

30. Ten Steps to Being an
Executor
Step 8. Deal with debts and taxes
- Prepare and file income tax returns
Step 9. Account to the beneficiaries
Step 10. Distribute the estate
- Who can challenge the will?
- How does the distribution work?

31. TAXES and FEES
The moment a person passes on, the Canada Revenue Agency considers all of that person’s
assets part of her estate, and deducts taxes from that estate. That generally means there are
no tax ramifications if you inherit part of a loved one’s estate — as it has already been taxed.
"In most cases, if you receive an inheritance, tax has been paid and you don't need to report
it as income," says senior investment advisor John Pacheco, of London, Ontario. "Canada
has no inheritance tax, and an estate's taxes are settled before the remainder is distributed.”
The executor may apply for a clearance certificate from the CRA, which certifies that all
amounts the deceased taxpayer have been paid.
If property or investments belong to the capital property category, any increase in value —
the capital gain — may be subject to taxation at the capital gains rate of 50 percent. RRSPs
and RRIFs are an exception to this, and these are taxed at the regular income rate for the
deceased taxpayer, along with any employment or self-employment income he may have
had.

32. 5 ways to manage estate
costs
1. Leave a valid will
2. Name beneficiaries for insurance and registered
plans
3. Jointly own property
4. Preplan and prepay your funeral
5. Buy permanent life insurance

33. Q&A
• To access this presentation and more information
• http//www.standforyourself.com/willsandestate