this should absolutely be deductible because it saves the municipal, provincial & federal governments service points in unnecessary costs that the responsible citizen prevents by spending that time and money on a carefully prepared testamentary will with a lawyer -- not to mention the immeasurable amount of time & money the survivors would need to find if there were not a legal will already provided for their peace of mind [no ambiguities to cause stress] and convenience when they already have full time jobs and families to worry about