The legal framework
Each province has its own succession statute. Common-law provinces allow testamentary freedom subject to dependants' relief legislation; British Columbia's Wills, Estates and Succession Act goes further and lets a court vary a will that does not make adequate provision for a spouse or child, including an independent adult child. Quebec applies the Civil Code. There is no estate or inheritance tax anywhere in Canada, but death triggers a deemed disposition of capital property, so accrued gains become taxable in the final return.
The single most useful action in Canada is to check the beneficiary designations attached to pensions, retirement savings and life insurance. They pass outside the will, they override it, and they are almost never updated after a separation or a remarriage.
Intestacy is not a neutral default. It distributes according to a statutory formula that rarely matches what a couple would have chosen, and it makes no provision at all for step-children, unmarried partners in some jurisdictions, or a business that needs to keep trading.
Cross-border assets complicate everything. A holiday home or an account abroad usually requires a separate procedure in that country, and the two systems may disagree about which law applies. Taking advice before buying abroad is far cheaper than resolving it afterwards.
Key points
| Law | Provincial succession statutes; Civil Code in Quebec |
|---|---|
| Wills variation | British Columbia allows a court to vary a will for a spouse or child |
| Dependants' relief | Available in all common-law provinces |
| Tax | No estate tax; deemed disposition at death taxes accrued capital gains |
| Probate fees | Charged by the province, from nominal to over 1.5 % of the estate |
| Registered plans | RRSP, RRIF and TFSA pass by designation outside the estate |
In practice
- Locate the will and apply for the grant, letters of administration or local equivalent.
- Value the estate, including assets that pass outside it by nomination or survivorship.
- Advertise for creditors where the law requires it, and settle debts before distributing.
- File the tax returns that death triggers, and obtain any clearance required.
- Distribute only after the claim period has expired, and keep a signed distribution account.
Cost and coverage
Court fees are modest; professional costs are not, and in a contested estate they routinely exceed what is in dispute. Where an inheritance or estate tax exists, the exemptions matter more than the headline rate. Assets passing outside the estate — pensions, insurance, joint accounts — are usually the largest items and the least reviewed.
Recent changes
Several provinces have modernised will formalities, allowing electronic wills and remote witnessing introduced during the pandemic to become permanent.
Where to go
- Probate court or registry with jurisdiction over the estate
- Revenue authority, for the returns and clearances that death triggers
- Law society or bar association referral service
- Banks, insurers and pension administrators, for assets passing outside the estate
- Civil registry, for the death certificate and proofs of relationship
Worth knowing
Probate fees and the deemed-disposition tax together can absorb a surprising share of an estate: a cottage held for decades often generates the largest single bill.
Frequently asked questions
Who inherits if there is no will?
The statutory order: surviving spouse or partner and children first, then other relatives in the sequence set by the legislation.
Do pensions and life insurance form part of the estate?
Usually not. They pass to the person named on the nomination form, which overrides the will.
How long does administration take?
Commonly six to eighteen months for an uncontested estate, considerably longer where there is a dispute or assets abroad.
Can a will be challenged?
Yes, on capacity, undue influence or formality, and in most of these jurisdictions by a dependant seeking provision. Time limits are short and strictly applied.
Official sources and links
- Canada.ca — official government portal
- Justice Laws Website — federal statutes and regulations