Overview
Marly’s practice focuses on estate and trust planning, helping individuals and families structure their affairs in a thoughtful and tax-efficient manner.
Marly works with clients across Ontario and internationally, including in the United States, and has experience navigating cross-border and multi-jurisdictional estate planning issues.
She works closely with clients and their financial, tax, and other professional advisors to develop and implement customized estate and trust plans that balance each client’s unique needs, family situation, business and succession plan and philanthropic objectives with corresponding Ontario Estate Administration Tax and Canadian income tax considerations.
Marly also advises on estate and trust administration, helping clients navigate the process efficiently and effectively.
Marly holds the Trust and Estate Practitioner (TEP) designation from the Society of Trust and Estate Practitioners (STEP) and was recognized by Best Lawyers for the first time in 2025.
Professional Activities
- Member, Ontario Bar Association
- Member, Canadian Bar Association
- Member, Society of Trust and Estate Practitioners
- Member, Junior Trusts and Estates Practitioners
- Member, Planned Giving Committee of Save a Child’s Heart Canada
Presentations
Recent
- Marly Peikes and Nicholas Andre presented “Navigating Estate Planning Issues” at Canada Life on November 12, 2024.
- The O’Sullivan Team hosted an international webinar for members of Mondaq, on “Cross-Border Canada-U.S. Estate Planning and Administration Issues” on Thursday, March 23, 2023.
- Marly spoke on the topic “Practical Advice for Tackling Challenging Planning Issues” at “Wills and Estate Planning: A Primer,” organized by the Ontario Bar Association (OBA). Attendance is both in-person and online, on September 15, 2022.
- Marly with the O’Sullivan Team hosted a webinar for readers of international legal publication Mondaq, on the topic “It’s Complicated: Solutions for Planning and Administering an Estate with Foreign Connections” on March 24, 2022.
- Marly with the O’Sullivan team hosted a webinar for trust officers in collaboration with Estate Research in the U.K., “Complex, High Value Trust and Estate Administration: Perils and Pitfalls,” on May 19, 2021. Specific topics included: 1) Gathering in foreign assets; 2) Liability and income tax matters; and 3) Private corporation interests in an estate or trust.
- Marly with the O’Sullivan team hosted a webinar, “Using Multijurisdictional Wills and Powers of Attorney,” on January 20, 2021, in conjunction with Chambers and Partners. Registrants spanned 43 countries around the world.
- Marly with the O’Sullivan team hosted a webinar, “Planning and Administering an Estate with Foreign Connections,” in conjunction with Key Media, publishers of Canadian Lawyer magazine and The Law Times, on September 23, 2020.
- Speaker for the OBA Make a Will Month at the Eglinton Square Library on November 12, 2019.
Publications
2025
- Fund Library, “Attorney for property gifting ability restricted,” on March 6, 2025.
- Amplify Magazine, Guardian Capital. “A lasting legacy for your community,” published in February 2025
- LAW360 Canada, Wills, Trusts & Estates, “Key deadlines, tax compliance for executors and trustees, on January 2, 2025.
2024
- Fund Library, “The critical role of fiduciaries in estate planning,” on October 17, 2024.
- LAW360 Canada, Wills, Trusts & Estates, “Fiduciaries: Their roles and responsibilities in estate law,” on October 2, 2024.
2023
- Fund Library, “When an ‘attorney’ is not a lawyer,” September 6, 2023.
- LAW360, Wills, Trusts & Estates. “Lost will: What it means and what you can do,” on May 25, 2023. This article was originally published by LAW360, part of LexisNexis Canada Inc.
- LAW360, Wills, Trusts & Estates. “Testamentary freedom across Canada: Can you disinherit your child?” on January 25, 2023. This article was originally published by LAW360, part of LexisNexis Canada Inc.
2022
- The Lawyer’s Daily, Wills, Trusts & Estates, “The estate documents are signed, now what?” on October 3, 2022. This article was originally published by The Lawyer’s Daily (thelawyersdaily.ca), part of LexisNexis Canada Inc.
- The Lawyer’s Daily, Wills, Trusts & Estates, “Becoming a non-resident with TFSA, RRSP accounts,” on August 8, 2022. This article was originally published by The Lawyer’s Daily (thelawyersdaily.ca), part of LexisNexis Canada Inc.
- The Lawyer’s Daily, Wills, Trusts & Estates, “The uncertainty of beneficiary designations,” on June 2, 2022. This article was originally published by The Lawyer’s Daily (thelawyersdaily.ca), part of LexisNexis Canada Inc.
- The Lawyer’s Daily, Wills, Trusts & Estates, “Being charitable across borders,” on April 22, 2022. This article was originally published by The Lawyer’s Daily (thelawyersdaily.ca), part of LexisNexis Canada Inc.
- The Lawyer’s Daily, Wills, Trusts & Estates, “Death and taxes: Executor’s compliance responsibilities,” on February 23, 2022. This article was originally published by The Lawyer’s Daily (thelawyersdaily.ca), part of LexisNexis Canada Inc.
- Marly was quoted in an article, “Disinheriting a child easier in some provinces than others,” in the online publication Advisor.ca for Canada’s financial advisors on September 13, 2022.
- Marly’s article “Death and Taxes: Executor’s Compliance Responsibilities,” was re-published with permission in “Money and Family Law,” a Thomson Reuters publication, in June 2022.
- The Lawyer’s Daily, Wills, Trusts & Estates, “Death and taxes: Executor’s compliance responsibilities,” on February 24, 2022. This article was originally published by The Lawyer’s Daily (www.thelawyersdaily.ca), part of LexisNexis Canada Inc.
- The Lawyer’s Daily, Wills, Trusts & Estates, Marly Peikes was promoted to partner in January 2022.
2021
- Canada Chapter – “Private Wealth and Private Client Review 2021” – Margaret O’Sullivan has contributed the Canada Chapter for “Private Wealth and Private Client Review” for more than nine years.
- Leith Wheeler Client Newsletter, “Four Ways of Charitable Giving”, Summer 2021.
- The Lawyer’s Daily, Wills, Trusts & Estates Estate planning around U.S. citizenship: Step one, confirm status, on May 6, 2021. This article was originally published by The Lawyer’s Daily (www.thelawyersdaily.ca), part of LexisNexis Canada Inc.
- Giving Advice, Jewish Foundation of Greater Toronto, “Canadians with European Connections: A Case Study,” Spring 2021.
- Ontario Bar Association Newsletter, Barsoski v Wesley: Case Comment (Uncertain language in a will can have a major impact on the beneficiaries of an estate), March 2021.
- The Lawyer’s Daily, Wills, Trusts & Estates European ‘forced heirship’ in estate planning: A case study, on February 5, 2021. This article was originally published by The Lawyer’s Daily (www.thelawyersdaily.ca), part of LexisNexis Canada Inc.
2020
- The Lawyer’s Daily, Wills, Trusts & Estates Avoiding the tax bill on U.S. securities, on October 8, 2020. This article was originally published by The Lawyer’s Daily (www.thelawyersdaily.ca), part of LexisNexis Canada Inc.
- Lexology, “What are the key tax considerations for private clients in Canada?” co-authored with Margaret O’Sullivan, September 7, 2020. This article was excerpted from the longer version, originally published by The Law Reviews, in 2020.
- OBA Trusts and Estates newsletter, “Zhang Hong Li and others v DBS Bank (Hong Kong) Ltd.: Case Comment”, May 04, 2020.
2019
- Money & Family Law, “Heads up to Cross Border Probate”, Thomson Reuters Canada Limited, December 2019, Issue 34-12, p. 95.
- OBA Trusts and Estates newsletter, “Mutual Wills: How They Are Created and When a Constructive Trust Will be Imposed”, October 07, 2019.
