Under the new charitable credit rules, it may be desirable for executors to complete gifts within 3 years of the death

Although for deaths after 2015, s. 118.1(5) will deem gifts made by the deceased’s will to have been made instead by his estate at the time of transfer of the property by it to the donee, the executors will be able to allocate such gifts between the deceased and the deceased's estate, provided that the estate is a "graduated rate estate" at the time the gift is made. This is potentially problematic for gifts made out of the residue of a complex estate or an estate in litigation, so that by the time the transfer is made the estate may no longer qualify as a graduated rate estate.

Neal Armstrong. Summary of Jessica Fabbro, "Dying to Donate – Determining Charitable Donation Tax Credits on Death after 2015", Tax Topics, Wolters Kluwer, No. 2249, April 16, 2015 under s. 118.1(5.1).