Money, heirlooms and other property are not the only items one can leave behind on death. Much time and attention is spent on making arrangements for burial and on other aspects of estate planning. However, often overlooked during the estate planning process are the most valuable gifts a person has to give -- their organs. Although an emotionally charged and deeply personal subject, the decision to donate or not to donate organs ought to be considered when planning ahead for what happens when we die. The regime for organ donation in Ontario is governed by the Trillium Gift of Life Network Act . The Act sets out who may give consent to donate organs for implantation, for medical education, or for scientific research. Consent can be given by the donor in writing at any time, so long as he or she is over the age of sixteen. Consent can also be given verbally, but verbal consent is only valid if it is given during the donor's last illness, and in the presence of two witnesses. An organ donor card may be helpful as it may constitute written consent. However, if the card is not immediately available at the time of death, it may not be discovered until it is too late. Many difficult end-of-life decisions can be dealt with by way of a power of attorney for personal care such as to what extent extraordinary life-extending measures may be taken. This can save loved ones from having to make these