For most people, tax and estate planning used to be simple and straightforward. Typically, there was a primary residence to be passed on to the children and perhaps some other assets. Today, many of the issues that were once problems only of the wealthy have become a headache for the vast middle class of Canadians. Globalization, mobility and greater wealth accumulation means that many families have a member who lives and works in another province or country, or someone owns property or a business in another jurisdiction. Many Canadians of middle class means, for example, end up owning real estate in the United States or becoming U.S. citizens for tax purposes.