A father passed away last week in Ontario Canada leaving a will that states
that %50 of the estate goes to the mother and %50 goes to the son.
This is a large problem because anything that does not go to the
spouse must be taxed at almost a %50 rate.
Is there anything that the son could do that would enable him to get
out of this, perhaps by claiming that he doesn't want the inheritance-
thereby allowing everything to go to the mother?