Inheritance law in Canada

Inheritance law in Canada is constitutionally a provincial matter. Therefore, the laws governing inheritance in Canada is legislated by each individual province.

Intestate succession

Where a person dies intestate, the following general rules apply:

• Where the spouse survives, all the estate goes to the spouse.
• Where there is a spouse and a child or children, the estate is divided as follows:^[1]

Province	Preferential share to spouse (after debts are paid)	Remaining assets (spouse + 1 child)	Remaining assets (spouse + >1 child)	Notes
British Columbia	$300,000	1/2 to spouse, 1/2 to child	1/3 to spouse, 2/3 to children	"Spouse": Includes common-law spouse Excludes those separated for more than one year, except where otherwise determined on application to the court
Alberta	nil	All to spouse, where all of the children are also children of the surviving spouse. Otherwise, prescribed amount or 1/2 (whichever is greater) to spouse, and remainder to child.	All to spouse, where all of the children are also children of the surviving spouse. Otherwise, prescribed amount or 1/2 (whichever is greater) to spouse, and remainder to children.	"Spouse": Includes an adult interdependent partner Excludes those separated for more than two years, or who had previously executed a separation agreement Special rules where there is both a surviving spouse and a surviving adult interdependent partner Where adult interdependent partner is also related to the deceased, there is exclusion from any further allocation from the estate
Saskatchewan	$100,000	1/2 to spouse, 1/2 to child	1/3 to spouse, 2/3 to children	"Spouse": Includes common-law partners Excludes legally married spouses who were cohabiting with someone else at the date of death
Manitoba	$50,000 or 1/2 (whichever is greater)	All to spouse, where all of the children are also children of the surviving spouse. Otherwise, 1/2 to spouse, 1/2 to child.	All to spouse, where all of the children are also children of the surviving spouse. Otherwise, 1/2 to spouse, 1/2 to children.	"Spouse": Includes common-law partners Includes separated spouses and common-law partners who had not previously divided their assets under a separation agreement
Ontario	$200,000	1/2 to spouse, 1/2 to child	1/3 to spouse, 2/3 to children	Extends only to legally married spouses Spouse may opt for equalization payment under s. 5 of the Family Law Act, if it results in a greater share Intestacy benefit is in addition to any separation payment received previously or upon death
Quebec	nil	1/3 to spouse, 2/3 to child	1/3 to spouse, 2/3 to children	"Spouse": Includes those joined in a civil union Where a marriage contract or a notarial civil union contract exists, any relevant provisions in it will supersede the rules on intestate succession
New Brunswick	Marital property	1/2 to spouse, 1/2 to child	1/3 to spouse, 2/3 to children	Extends only to legally married spouses "Child" does not include a stepchild
Nova Scotia	$50,000	1/2 to spouse, 1/2 to child	1/3 to spouse, 2/3 to children	Extends only to legally married spouses Excludes spouses "living in adultery", i.e. in another conjugal relationship whether registered or not Spouse may claim "matrimonial home" instead of share, regardless of value "Child" does not include a stepchild or a child raised by a non-biological parent that has not been legally adopted
Prince Edward Island	nil	1/2 to spouse, 1/2 to child	1/3 to spouse, 2/3 to children	Extends only to legally married spouses "Child" does not include a stepchild
Newfoundland and Labrador	nil	1/2 to spouse, 1/2 to child	1/3 to spouse, 2/3 to children	Extends only to legally married spouses "Child" does not include a stepchild Spouse may opt for equalization payment under the Family Law Act, if it results in a greater share
Yukon	$75,000	1/2 to spouse, 1/2 to child	1/3 to spouse, 2/3 to children	Common-law spouses may apply to the court for a share of the estate "Child" does not include a stepchild
Northwest Territories	$50,000	1/2 to spouse, 1/2 to child	1/3 to spouse, 2/3 to children	"Spouse": Includes common-law partners Excludes legally married spouses who were cohabiting with someone else at the date of death, had initiated divorce proceedings and had not reconciled, or had previously divided their assets on separation Excludes a legally married spouse where the intestate had entered into a spousal relationship with another person "Child" does not include a stepchild
Nunavut	$50,000	1/2 to spouse, 1/2 to child	1/3 to spouse, 2/3 to children	As for NWT

• Where there is no surviving spouse but there are surviving children, the estate is divided equally among the children.
• Where there is no surviving spouse or children, the estate devolves according to the rules of consanguinity.
• Where no heir can be determined, the estate is declared bona vacantia and escheats to the Crown.

References