Probate — Canadian guides
Plain-English guides to probate in every Canadian province — what it costs, how long it takes, when you can skip it, and what the executor signs. Includes our calculator for estimating probate fees by province and estate value.
What Is Probate in Canada? A Plain-English Guide for Every Province
Probate is the provincial court process that confirms a will and gives the executor legal authority. Fees range from $0 in Manitoba to several thousand in Nova Scotia. Plain-English walkthrough by province.
All articles
Alter-Ego Trusts in Canada — A Probate-Avoidance Tool for Canadians 65 and Older
An alter-ego trust is a Canadian inter-vivos trust available to settlors aged 65+ that defers capital gains tax and keeps assets out of probate.
Ancillary Probate in Canada — When You Need It in Two Provinces
A deceased's home province probates the will. The province where the cottage sits may need either a resealing or an ancillary grant before the executor can sell.
Bank Account Holds at Death in Canada — What Happens to the Funds
When a Canadian dies, their bank accounts are typically frozen pending probate. Here is what 'frozen' actually means, what is released, and on what timeline.
Being an Executor Is Not Easy: An Honest Look at the Real Job
Being an executor in Canada means 100 to 300 hours over 12 to 18 months, personal liability for taxes and creditors, and family friction. A clear-eyed view of what you've actually agreed to.
Beneficiary Designations as a Probate-Avoidance Tool
Designated beneficiaries on RRSP, TFSA, life insurance, and pension pass directly to beneficiaries — bypassing probate and the Will. Powerful probate-avoidance tool.
Your Rights as a Beneficiary of a Canadian Will
Beneficiaries of Canadian Wills have specific rights — to information about their entitlement, to an accounting, to challenge the Will if grounds exist, and to receive their inheritance within reasonable time.
Can You Refuse to Be an Executor in Canada?
Yes — being named executor in a Canadian Will doesn't obligate you to serve. You can renounce before taking any actions. Once you've started acting, leaving the role requires court approval.
Canadians With Property in the US — The Estate Tax Question
Whether and how US estate tax applies to a Canadian who owns US property — the US$60,000 threshold, the treaty unified credit, the marital credit, and the planning options.
Cancelling Government Benefits at Death — CPP, OAS, GIS, and More
How a Canadian executor cancels federal and provincial government benefits after a death — Service Canada timing, repayment of overpayments, and the survivor benefits to apply for.
Capital Gains Tax at Death in Canada — The Deemed Disposition Rule
Canada has no estate tax, but section 70 of the Income Tax Act treats the deceased as having sold all capital property at fair market value on the date of death.
What Is a Certificate of Appointment of Estate Trustee in Ontario?
Ontario's "Certificate of Appointment of Estate Trustee" is the province's name for a grant of probate — the court document that authorizes the executor to act.
CRA Clearance Certificate — Section 159 Income Tax Act
A CRA Clearance Certificate (Form TX19) confirms all taxes paid by the deceased and estate. Protects the executor from personal liability under Income Tax Act section 159.
Closing an Estate Bank Account in Canada — The Last Step of Administration
How and when a Canadian executor closes the estate bank account, including final reconciliation, beneficiary releases, the CRA clearance certificate, and record retention rules.
Coffee With an Estate Lawyer — 10 Questions Every New Executor Asks
A plain-language executor walkthrough in Canada — the ten questions every new executor asks, answered as an estate lawyer would over coffee.
Common Executor Mistakes That Cost the Estate Money
Common Canadian executor mistakes include distributing too early, missing tax deadlines, failing to notify creditors, overpaying for services, and failing to get clearance certificate.
The Complete Alberta Executor Guide (Grant of Probate Duties)
A complete guide for Alberta executors — applying for a grant of probate via the Surrogate Digital Service, the low flat probate fees, duties, and timelines.
The Complete BC Executor Guide (Grant of Probate Duties)
A complete guide for British Columbia executors — the 21-day notice, applying for a grant of probate at BC Supreme Court, probate fees, duties, and timelines.
The Complete Ontario Executor Guide (Estate Trustee Duties)
A complete guide for Ontario executors (estate trustees) — probate, Estate Administration Tax, the small estate process, duties, timelines, and compensation.
Corporate Executors in Canada — When to Use a Trust Company
A corporate executor is a trust company (RBC Royal Trust, TD, CIBC, BMO Estate & Trust) appointed to administer an estate. Fees run tiered percentages of estate value.
How to Apply for the CPP Death Benefit in Canada
The CPP Death Benefit is a one-time payment of up to $5,000 (with 2025 top-up). Eligibility, application process via Form ISP1200, and timeline.
How to Apply for the CPP Survivor's Pension in Canada
The CPP Survivor's Pension is an ongoing monthly payment to surviving spouses or common-law partners of deceased CPP contributors. Eligibility, amount calculation, and application via Form ISP1300.
Credit Card Accounts After Death in Canada — Cancelling, Disputing, and Paying
Credit card balances are paid by the estate, not by family. Authorized users are not liable. Here is the practical Canadian process for cancelling and settling cards.
Credit Card Debt at Death — Who Pays It in Canada?
Credit card debt at death is paid from the deceased's estate before distribution. Joint cards, authorized users, and beneficiary liability — what surviving family members need to know.
Direct Deposits, Pre-Authorized Debits, and Auto-Pay After a Canadian Death
Auto-payments continue after death until each one is cancelled. Here is how to identify, classify, and shut down recurring transactions properly.
Distributing Family Heirlooms Fairly After a Death (Canada)
How to divide family heirlooms and personal effects fairly in Canada — what the will controls, memorandums of wishes, fair-division methods, and reducing conflict.
Distributing Personal Property Among Beneficiaries Without a Fight
How Canadian executors divide jewellery, furniture, photos, and family heirlooms among beneficiaries — methods that work, the memorandum option, and the rules that prevent disputes.
Escheat to the Crown — What Happens to Truly Unclaimed Estates in Canada
When a Canadian dies without a Will and without any traceable heirs, the estate escheats to the provincial Crown. Process for searching for heirs, how escheat works, and how to claim unclaimed estates.
Estate Administration — What Happens After You Die in Canada
Step-by-step overview of Canadian estate administration — funeral, probate, asset inventory, debts and taxes, distribution, final accounting. Typical 12-24 month timeline.
Estate Disputes Among Adult Children in Canada
Why estates spark disputes among adult children in Canada — will challenges, unequal shares, sibling-executors — and how to resolve and prevent them.
Estate Income Tax in Canada — Rates, Returns, and the Pitfalls
How estate income is taxed in Canada — graduated rates for 36 months, then flat top-bracket. T3 returns, GRE rules, and the traps that catch first-time executors.
Estate Litigation in Canada — When It's Worth It
Canadian estate litigation is expensive ($50,000-200,000+ per side), slow (2-5 years), and often permanently damages family relationships. When it's worth it and when mediation or settlement makes more sense.
Disputes Between Executor and Beneficiaries: Resolution Paths in Canada
When executor-beneficiary disputes arise in Canadian estates, the resolution paths run from polite documented requests to mediation to court applications. The realistic order, costs, and outcomes.
Bonding Requirements for Executors and Administrators in Canada
Some Canadian provinces require executors or administrators to post a bond — insurance protecting against misconduct. When bond is required, costs, and how beneficiaries can waive.
Executor Burnout — Why the Job Is Often Harder Than Expected
Being an executor in Canada is often a 12-24 month commitment requiring 100-300+ hours. Many executors experience burnout. Recognizing it, preventing it, and what to do.
Executor Compensation in Canada — How Much It Pays and Who Decides
Canadian executor compensation typically lands around 5% of the estate's gross value, but the framework varies by province and ultimately must be reasonable.
What Does an Executor Have to Disclose to Beneficiaries in Canada?
Canadian executors owe beneficiaries a duty of accounting, copies of the will, an inventory of estate assets, and ongoing transparency. What is mandatory, what is discretionary, and where the lines are.
Executor Personal Liability in Canada
Canadian executors face personal liability for specific mistakes — unpaid taxes (s.159 Income Tax Act), early distribution, breach of fiduciary duty. How to protect yourself.
Executor of Will Checklist for Canada — The 50-Item Job by Phase
A practical Canadian executor checklist organized by phase — first 48 hours, first 30 days, before probate, after probate, before distribution, after distribution.
When the Executor Goes Silent for Four Years — What Canadian Beneficiaries Can Actually Do
A composite Canadian scenario showing the legal levers beneficiaries can pull when an executor stops communicating — passing of accounts, removal applications, and the realistic timelines.
Executor's Calendar — A Practical Month-by-Month Timeline
Month-by-month timeline for Canadian executors — what should be happening in the first 12-18 months of estate administration. Practical calendar for planning.
An Executor's Right to Information in Canada
What information an executor is entitled to in Canada — bank, CRA, insurance, and pension records — and why the grant of probate is the key that unlocks it.
The Executor's Year — Why Beneficiaries Can't Demand Immediate Distribution
The 'Executor's Year' is the common-law principle that beneficiaries cannot demand distribution within the first year of estate administration. Origins, scope, and modern Canadian application.
Figley v. Figley — The Saskatchewan Case That Shows Why Sole-Executor Appointments Backfire
A 2012 Saskatchewan Court of Appeal decision removed an estranged sibling as sole executor of a family farm — the lessons for any Canadian writing a will.
The Final T1 Income Tax Return for a Deceased Person in Canada
Canada's final T1 tax return reports the deceased's income to date of death plus capital gains from deemed disposition. Due April 30 of year following death (or specific 6-month rule).
How to Find Out If a Will Has Been Probated in Canada
Probated Wills become public records in Canada. How to search provincial probate court records, what information is available, and specific provincial procedures.
The First 30 Days After a Death — Executor Priorities
The first 30 days as executor in Canada — funeral, locating Will, notifying institutions, securing assets, beginning probate process. Practical priorities by week.
The First 90 Days After a Death — Executor Priorities in Canada
What a Canadian executor actually needs to do in the first three months — funeral, registry, securing assets, notifying institutions, opening the estate file, starting probate.
The First Year of Estate Administration — Executor Priorities in Canada
A 12-month roadmap for Canadian executors — what happens in months 4 through 12 after probate, including taxes, the clearance certificate, asset liquidation, and interim distributions.
Foreign Probate Grants and Cross-Border Estates in Canada
When a Canadian dies with assets in another country, or a foreign deceased has assets in Canada — ancillary probate, foreign probate recognition, and cross-border procedures.
Government Benefits After Death in Canada — CPP, OAS, GIS, and Provincial
Service Canada must be notified within weeks. Federal and provincial benefits stop, the CPP death benefit may be paid, and survivor benefits may begin.
Graduated Rate Estate (GRE) in Canada: 36 Months of Graduated Tax Rates
A Graduated Rate Estate is the special 36-month tax window after death when an estate qualifies for personal-style graduated tax rates. Election, filing, and the planning that takes advantage of it.
Granovsky Estate v. Ontario Explained — Multiple Wills and Probate Fees
Granovsky Estate v. Ontario (1998) explained — the case that endorsed multiple wills to keep private-company shares out of probate and save Estate Administration Tax.
What Is a Grant of Probate in British Columbia? The WESA Process
A BC grant of probate is issued under WESA and Part 25 of the Supreme Court Civil Rules. The 21-day Notice of Proposed Application starts the clock; the grant typically issues months later.
Handling a Loved One's Finances After Death — A Canadian Starter Guide
A practical Canadian playbook for the first 30 days. Every bank and insurer has its own process — but the underlying flow is the same. Here's how to begin.
How Long Does Probate Take in Canada? Realistic Province-by-Province Timelines
Most clean Canadian probate applications produce a grant within 6 to 16 weeks. Full administration commonly runs 9 to 18 months end to end. Province by province.
How Long Does Probate Take in Alberta? Realistic Timelines for 2026
Alberta's Surrogate Digital Service has cut grant times for clean estates to 2–4 weeks. Total estate administration still runs 9–18 months once you add the CRA clearance step.
How Long Does Probate Take in British Columbia?
BC probate typically takes 4-12 weeks from application to grant. Specific factors that affect timing — court location, application completeness, asset complexity, contested matters.
How Long Does Probate Take in Ontario?
Ontario probate typically takes 6-16 weeks from application to grant. Specific factors that affect timing — court backlog, application complexity, missing documents, contested issues.
How RRSPs Pass at Death in Canada — Beneficiaries Rollovers and Tax
An RRSP at death is fully included in the deceased's income unless a qualifying spousal or dependant rollover applies. The tax hit is often the single largest line on a final T1.
How to Avoid Probate Legally in Canada — The Four Tools That Actually Work
Joint ownership, beneficiary designations, alter-ego trusts, and multiple wills are the legitimate Canadian probate-avoidance tools. Each comes with real trade-offs.
How to Notify Banks of a Death in Canada — Big 5 Process Overview
RBC, TD, BMO, Scotiabank, and CIBC each have their own estate process. The underlying steps are similar — here's the structure to follow when you call.
How to Notify Insurance Companies of a Death
How to notify Canadian insurance companies of a death — life insurance claims, mortgage insurance, group benefits, travel insurance. Documents required, claim process, timing.
How to Notify Investment Companies of a Death
How to notify Canadian investment firms (RBC, TD, Questrade, Wealthsimple, etc.) of a death. Documents required, account freezing process, transferring to beneficiaries or estate.
How to Read a Will — Executor and Beneficiary Guide
A Canadian Will follows a standard structure — identification, revocation, executor, guardian, specific bequests, residue, powers, signatures. Plain-language guide to reading one.
How to Remove an Executor in Canada — Grounds and Process
Courts can remove a Canadian executor for misconduct, conflict, incapacity, or inability to act. The leading case is Conroy v. Stokes; the threshold is high.
How to Renounce as Executor in Canada — Before You "Intermeddle"
Renouncing as executor is straightforward if done before any estate work. Intermeddling — even small acts — converts renunciation into a court-approved resignation.
Insurance Claims After Death in Canada — Life, Mortgage, Credit, Travel
Multiple insurance products may pay out at death — and the deceased may have had coverage they never mentioned. Here is how to identify and claim each one.
Interim Distributions to Beneficiaries Before Final Accounting
Canadian executors can make interim distributions before final accounting if estate has sufficient reserves. When appropriate, what reserves to maintain, and the risk of distributing too early.
Investment Accounts After Death in Canada — Process at the Big 5 Brokerages
Brokerage accounts almost always require probate. Here is the typical process at RBC Direct Investing, TD Direct, BMO InvestorLine, Scotia iTrade, and CIBC Investor's Edge.
When the Joint Account Wasn't a Gift — The Pecore Presumption in Real Life
A composite Canadian scenario walking through how the Supreme Court's Pecore decision plays out when a parent adds an adult child to their bank accounts — and the will says something different.
Joint Accounts, JTWROS, and the Pecore Presumption — What Actually Transfers at Death
Joint accounts in Canada usually transfer to the survivor — except when a parent added an adult child as joint holder. Then the Pecore presumption may apply.
Joint Debt at Death in Canada: Survivor Liability Explained
When a co-borrower dies, joint debts in Canada — joint mortgages, joint credit lines, co-signed loans — generally remain the full responsibility of the surviving borrower. The mechanics and the surprises.
Joint Ownership with Right of Survivorship — Probate Avoidance and Its Risks
Joint ownership with right of survivorship passes property outside probate. Useful for probate-fee avoidance but has significant tax, family law, and Pecore v. Pecore risks.
Joint-Partner (Joint-Spousal) Trusts in Canada — Probate Planning for Couples
A joint-partner trust is a Canadian inter-vivos trust for spouses or common-law partners aged 65+ that defers capital gains tax and avoids probate on both deaths.
Joint Tenancy vs Tenancy in Common — How Title Affects Probate
How property is held — joint tenancy with right of survivorship vs tenancy in common — determines whether it passes outside probate or through the Will.
Letters of Administration in Canada — Probate Without a Will
When a Canadian dies without a Will, the estate is administered through Letters of Administration. Who can apply, the process, and distribution per provincial intestacy law.
How Life Insurance Passes at Death in Canada
Life insurance with designated beneficiary in Canada passes directly to the beneficiary outside probate. Tax-free. How designations work, common issues, and what to do at claim time.
Madsen Estate v. Saylor Explained — Joint Accounts With Adult Children
Madsen Estate v. Saylor (2007 SCC) explained — why a joint account with an adult child is presumed held for the estate unless a gift was intended.
How to Manage the Deceased's Email and Social Accounts
Managing the deceased's digital footprint — email (Gmail, Outlook), social media (Facebook, Instagram, LinkedIn, Twitter/X), cloud storage, subscriptions, and online banking. Closure or memorialization process.
Mediating Estate Disputes in Canada
Mediation can resolve Canadian estate disputes faster and cheaper than litigation. When mediation works, who provides it, and how to prepare for an estate mediation.
Mortgage Debt at Death — What Happens to the Property in Canada
When a Canadian dies with a mortgage, options for the surviving spouse or beneficiary — assume the mortgage, refinance, sell the property, mortgage life insurance payout, or estate settles from other assets.
Mortgages, Lines of Credit, and Loans After Death in Canada
A Canadian mortgage does not automatically die with the borrower. Here is what happens to the home loan, HELOC, and personal loans — and what the executor must do.
Multiple Executors in Canada — How Co-Executor Decisions Actually Work
Canadian co-executors must generally act unanimously unless the will says otherwise. Three named executors usually means three signatures on every cheque.
Multiple Wills in Ontario — The Probate-Fee Strategy for Business Owners
Ontario business owners and substantial estate-holders use multiple wills strategy to reduce probate fees on assets that don't require probate (private company shares, specific arrangements).
Notice to Creditors in Canada — How Executors Get Protection From Unknown Claims
A Notice to Creditors is a published advertisement that protects an executor from personal liability for unknown creditor claims if they later surface.
Notifying the CRA After a Death in Canada
How to notify the Canada Revenue Agency after a death — Service Canada notification, final tax return filing, clearance certificate, GST/HST credit cessation. Step-by-step.
Notifying Government of a Death in Canada (CRA, Service Canada, CPP)
Government notifications after a Canadian death — Service Canada (single notification covers multiple federal benefits), Canada Revenue Agency, provincial agencies, and specific federal programs.
How Executors Pass Accounts in Court in Canada
Passing of accounts is the court process where an executor's estate accounts are formally reviewed, contested if needed, and approved. It's mandatory in some situations and optional in others.
Pecore v. Pecore Explained — What Canadian Parents Need to Know About Joint Accounts With Adult Children
The 2007 Supreme Court of Canada decision in Pecore v. Pecore reshaped joint-account law. Here is what every Canadian parent should understand before adding an adult child.
Pecore v. Pecore — The Leading Canadian Case on Joint Accounts with Adult Children
Pecore v. Pecore (2007 SCC 17) is the leading Canadian Supreme Court case on joint accounts between parents and adult children. The presumption of resulting trust — not advancement — applies.
Principal Residence Exemption at Death in Canada
Most Canadians' family home qualifies for the Principal Residence Exemption — capital gains on the home are exempt from tax at death. How it works and when designation matters.
Probate in Canada — Complete Guide
A complete Canadian guide to probate — what it is, what it costs in each province, how long it takes, when you can skip it, and what executors actually file.
Probate Treatment of Charitable Beneficiaries in Canadian Estates
Charitable bequests in Canadian wills require the executor to notify, distribute to, and obtain receipts from each charity. Here is the operational process.
Probate for Common-Law Partners in Canada: Why Province Matters
Common-law partners in Canada do not have automatic intestate inheritance rights in most provinces. The probate process for surviving common-law partners differs sharply by province and by whether the deceased had a will.
Probate Fees Across Canada: The Full Comparison Table
Side-by-side comparison of probate fees in every Canadian province and territory in 2026, with worked examples on a $250,000, $500,000, and $1,000,000 estate.
Probate Fees in Alberta — The Five-Tier Flat Fee Explained
Alberta caps probate fees at $525 regardless of estate size. The full schedule runs from $35 on small estates to $525 above $250,000 net value.
Probate Fees in British Columbia — How They're Calculated in 2026
BC probate fees use a tiered formula plus a flat $200 filing fee. A $500,000 estate pays roughly $6,650 in court charges before administration begins.
Probate Fees in Manitoba — Abolished in 2020
Manitoba abolished probate fees in 2020. Estates in Manitoba pay only modest administrative court fees now — among the most estate-friendly provincial fee structures in Canada.
Probate Fees in New Brunswick
New Brunswick probate fees are set under the Probate Court Act (P-17.1), Schedule A — a flat 0.5% of gross estate value above $20,000, plus small flat fees below. Among the lower-fee provinces in Canada.
Probate Fees in Newfoundland and Labrador
Newfoundland's probate fee is one of the simplest in Canada — $60 on the first $1,000 of estate value, then $0.60 per additional $100. What the fee actually pays for and how to estimate it.
Probate Fees in Nova Scotia
Nova Scotia probate fees are set under Probate Act s.87(2) — a tiered schedule from $85.60 on small estates up to $1,002.65 plus $16.95 per $1,000 (about 1.695%) above $100,000, with no upper cap.
Probate Fees in Ontario (Estate Administration Tax) — 2026 Guide
Ontario charges $0 on the first $50,000 of an estate and 1.5% on the value above. Worked examples, the Small Estate process, and the 180-day Estate Information Return.
Probate Fees in Prince Edward Island
PEI's probate fee is one of the lowest in Canada — $50 on estates under $10K, rising in flat-fee steps ($100, $200, $400) up to $100K, then $4 per $1,000 above $100K. A practical walkthrough.
Probate Fees in Saskatchewan
Saskatchewan probate fees combine a $200 Local Registrar fee plus a court levy of $7.00 per $1,000 of Part 1 assets. Small estates have simplified procedures and lower fees.
Probate Fees in Yukon, NWT, and Nunavut — The Tiered Flat-Fee North
Probate fees in Canada's three territories are nominal flat or tiered fees — usually under $500 — instead of the percentage-of-estate model used in most provinces.
Probate With Minor Beneficiaries: Children as Heirs in Canadian Estates
Canadian minors cannot receive estate distributions directly. Trusts in the will, public guardian holding, and age-of-majority release rules determine when and how children inherit.
Probate When There's Real Estate in Multiple Provinces in Canada
Real estate in more than one Canadian province generally triggers a primary grant of probate followed by resealing or ancillary probate in each additional province. The process, fees, and timing executors should expect.
The Probate Process in Canada Step by Step
A nine-step walkthrough of the Canadian probate process — from finding the original will to closing the estate, with the deadlines and traps at each step.
Probate With a Business in the Estate: Valuation, Operation, and Sale in Canada
Privately held businesses in a Canadian estate require valuation, interim operation by the executor, and either sale or transfer. The tax, governance, and timing problems most first-time executors do not see.
Probate With a Family Cottage in the Estate: Tax, Title, and Family Decisions
A family cottage at death triggers capital gains tax on the unrealized gain, complicates probate fees in some provinces, and forces the keep-or-sell decision. What executors need to know.
Probate With Foreign Beneficiaries: Tax, Withholding, and Process in Canada
Distributing to non-resident beneficiaries adds CRA withholding, currency timing, and identification hurdles to Canadian probate. What executors and beneficiaries need to know.
Probate When the Estate Is Only Real Estate (Canada)
When the estate's main asset is a home, probate is usually unavoidable in Canada. How it works, the fee on the property, joint ownership, and selling.
Probating a Will With Errors in Canada — Can It Still Be Valid?
What happens when a will has errors in Canada — execution defects, ambiguous wording, a beneficiary witness — and when a court can still validate it.
Probate Without a Will — Letters of Administration Step by Step
Step-by-step process for administering a Canadian intestate estate — confirming no Will, identifying who has priority to apply, court application, bonding, and distribution.
Probate Without Real Estate in the Estate
Estates without real estate often have simpler probate requirements. When probate is needed despite no real estate, when it can be avoided entirely, and procedural considerations.
Resealing a Probate Grant From Another Province in Canada
When an executor needs to deal with assets in a province other than the one that issued the original probate certificate, resealing is usually the streamlined path.
Segregated Funds at Death — The Insurance Wrapper Advantage
Segregated funds in Canada are insurance products that pass to designated beneficiaries outside probate. Bypasses estate, faster distribution, potential creditor protection during life.
Selling a Deceased Person's Vehicle in Canada (Executor Guide)
How an executor sells or transfers a deceased person's vehicle in Canada — insurance first, whether probate is needed, the registry transfer, and proceeds.
Tax Implications of Selling the Family Home During Probate in Canada
When the estate sells the deceased's principal residence during probate, the principal residence exemption, the deemed disposition, and post-death market changes all interact. Where the tax actually lands.
Service Canada Notification After a Death
Service Canada Notification of Death — single notification stops multiple federal benefits (CPP, OAS, GIS). Phone, online, and in-person options. What stops, what continues, what to expect.
How to Settle a Mortgage After Death in Canada
Step-by-step process for settling a deceased Canadian's mortgage — notification, continuation of payments, assumption by beneficiary, refinancing, mortgage life insurance claim, or sale of property.
Small Estate Procedures in Canada
Most Canadian provinces have simplified procedures for smaller estates — lower fees, faster processing, less paperwork. Provincial thresholds and procedures explained.
Spousal Rollover at Death — Tax-Free Transfer of Capital Property
The spousal rollover at death allows capital property passing to a Canadian-resident spouse to transfer tax-deferred — no capital gains until spouse later disposes or dies.
T3 Trust Returns in Canada — When an Estate Must File
A Canadian estate that earns post-death income must file a T3 trust return. Graduated Rate Estate (GRE) status gives 36 months of personal-rate taxation; without it, top-rate.
Tataryn v. Tataryn Estate Explained — Dependants' Relief in Canada
Tataryn v. Tataryn Estate (1994 SCC) explained — how the Supreme Court defined "adequate, just and equitable" provision and a testator's legal and moral duties.
Tax Slips at Death in Canada — T4A, T5, T3, and Why They Arrive Late
The deceased's tax slips often arrive months after death. Here is what each slip means, when to expect it, and why the final return is rarely filed early.
How TFSAs Pass at Death in Canada — Beneficiary vs Successor Holder
TFSAs pass differently depending on whether you name a successor holder or a designated beneficiary. The wrong choice can convert a tax-free account into a taxable one.
Cross-Border Probate — US Property in a Canadian Estate
When a Canadian dies owning US property — Florida condo, Arizona house, US brokerage account — what the Canadian executor faces, including ancillary US probate, US estate tax, and dual wills.
What Does an Executor Do in Canada? The Real Job, By the Numbers
A Canadian executor spends 12 to 18 months on a typical estate. Tasks span funeral arrangements, court filings, tax returns, asset transfers, and final accounting. Compensation is roughly 5% of estate value but varies by province.