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Wills, Probate & Estates in Canada by Province

By Recording Law Editorial Team9 min read
Wills, Probate & Estates in Canada by Province

Frequently Asked Questions

Does Canada have an inheritance tax or estate tax?

No. Canada abolished its federal estate tax in 1972 and no province has an inheritance tax. What provinces charge instead is a probate fee, a court or administration fee tied to validating a will and appointing an executor, calculated on the value of the estate passing through probate rather than on what a beneficiary personally receives.

Which province has the lowest probate fees?

Manitoba charges no probate fee at all, having abolished it on November 6, 2020. Quebec charges nothing for a notarial will, since it does not require probate, though a holograph or witnessed will still needs a fixed-fee court or notarial verification unrelated to estate value.

Which province has the highest probate fees?

Nova Scotia has the highest marginal probate fee rate in Canada, roughly 1.7 percent on the portion of an estate above $100,000, slightly higher than Ontario's 1.5 percent rate above $50,000.

Do all assets an estate owns go through probate?

No. Assets held jointly with right of survivorship, life insurance and registered accounts (RRSPs, RRIFs, TFSAs) with a named beneficiary, and property held in trust typically pass outside the estate and are not counted toward the probate fee calculation. Only assets in the deceased's sole name generally require probate.

What happens if someone dies in Canada without a will?

Provincial intestate succession law decides who inherits, usually a spouse and children first under a formula that sets the spouse's preferential share before splitting the rest with children, followed by more distant relatives if none survive. The court also determines who can apply to administer the estate, rather than the deceased choosing an executor in advance.

Does a power of attorney still work after the person dies?

No. A power of attorney, whether for property or personal care, ends automatically at the moment of death. From that point, only the executor named in a valid will, or a court-appointed administrator if there is no will, has legal authority over the deceased's affairs.

Sources and References

  1. Ontario Estate Administration Tax(ontario.ca).gov
  2. British Columbia Probate Fee Act(bclaws.gov.bc.ca).gov
  3. Alberta court fees (surrogate matters)(alberta.ca).gov
  4. Nova Scotia Probate Court (Courts of Nova Scotia)(courts.ns.ca).gov
  5. Manitoba Courts notice on probate charge repeal(manitobacourts.mb.ca).gov
  6. Quebec: Probating a will(quebec.ca).gov
  7. Canada.ca: Deceased persons and final tax return(canada.ca).gov
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