Estate Planning for Same-Sex Couples in Canada

For same-sex couples, Canadian estate law is, on the married side, refreshingly unremarkable: a married spouse is a married spouse, full stop, with the same rights as anyone. The nuance — and the reason this guide exists — is on the common-law side, where the rules vary by province, and in the family realities that statutory defaults were never designed for. The practical upshot is one many same-sex couples already intuit from history: do not rely on defaults; put your wishes in writing.

This guide covers what is equal, what varies, and what to put in place. It is general information for the common-law provinces, not legal advice.

Married spouses — full equality #

A legally married same-sex spouse has identical estate rights to any married spouse. If there is no will, they take the same intestacy entitlement — the preferential share and division a married spouse receives.^[1] Assets pass to them with the same tax-deferred spousal rollover as any spouse,^[2] and they have the same family-property protections. For married couples, orientation simply does not enter into the estate-law analysis.

Common-law partners — it depends on the province #

Same-sex common-law partners are treated the same as any common-law partners — and that treatment varies across the country. Some provinces grant common-law partners intestate inheritance rights; others, including Ontario, give a common-law partner no automatic entitlement on an intestacy, no matter how long the couple were together.^[1] This is the single most important point: in a no-automatic-entitlement province, a common-law partner who is not named in a will can inherit nothing by default, with the estate passing to biological relatives instead.

Why a will matters especially #

A will closes that gap and does more. It ensures your partner inherits even where the law would not provide for them; it lets you provide for chosen family; it lets you name guardians for children; and it prevents an estranged biological family from inheriting by default. For couples whose families of origin are not always supportive, the will is not just tax planning — it is the document that makes your actual relationships count.

Designations and powers of attorney #

Two companions to the will:

• Beneficiary designations. Name your spouse or partner on registered plans and insurance — this secures the rollover, bypasses probate, and pays them directly. Keep contingent beneficiaries named, and update after any change.
• Powers of attorney. Name each other for property and personal care, so your partner — not a biological relative the law might otherwise turn to — makes decisions if you cannot.

Family structure shapes the plan #

Blended families, children from prior relationships, surrogacy or adoption, and chosen family all influence who you want to provide for. These are precisely the situations where an explicit, well-drafted will outperforms any default, and where a lawyer's help is worthwhile for anything beyond the straightforward.

What we focus on at It's Simple Will #

The Will Creator lets any couple — married or common-law, regardless of orientation — set out clearly who inherits, who decides, and who cares for any children, rather than leaving it to a statutory default that may not fit. For the underlying rules where there is no will, see dying without a will in Canada.

Related guides #

• Dying without a will in Canada
• Naming your spouse as sole beneficiary
• How to update beneficiary designations
• Marriage contracts and wills
• How to write a will in Canada