Legal succession in Canada is not standardised. It differs in the various territories. Although the rules are similar in most cases, there are still differences. The following is an overview of these areas:
- Alberta (AB)
- British Columbia (BC)
- Manitoba (MB)
- New Brunswick (NB)
- Newfoundland and Labrador (NL)
- Northwest Territories (NT)
- Nova Scotia (NS)
- Nunavut (NU)
- Ontario (ON)
- Prince Edward Island (PE)
- Québec (QC)
- Saskatchewan (SK)
- Yukon (YT)
British Columbia (BC):
The rules on succession can be found in Section 19 et seq. of the Wills, Estates and Succession Act of BC. If there are no children, the spouse inherits alone (Section 20). If there are only children, they inherit in equal shares. If there are neither children nor spouse, the parents and their descendants inherit. If there are no parents either, the grandparents and their descendants inherit. Otherwise the state inherits (Section 23).
The meeting of spouses and children is complicated. The spouse first inherits the household effects and a preferential share, which can amount to 300,000 or 150,000 dollars depending on the situation. The assets not yet distributed by these rules go half to the spouse and half to the children in equal shares (Section 23). If the estate includes the family home, the estate administrator (personal representative) to offer the surviving spouse a right of first refusal.
Alberta (AB)
Alberta's intestate succession laws are set out in sections 58 to 70 of the wills and succession act is regulated. Here, as in BC, the surviving spouse inherits alone if there are no children. However, if there are any children, different quotas apply than in BC.
If the descendants are joint children of the deceased and the spouse, the spouse inherits everything. If the children are descended solely from the deceased and not from the spouse, the spouse inherits half (Section 61).
A separated or divorced spouse is equivalent to a deceased spouse (Section 63) and has no inheritance rights. The descendants of the deceased inherit according to lineage (Section 66).
Manitoba (MB)
The rules in Manitoba are very similar to those in Alberta, so we refer to them here.
New Brunswick (NB)
The regulations can be found in the devolution of estates act 2006. If there is a child in addition to the spouse, the widow initially receives her share in accordance with matrimonial property law. The remainder is then divided equally (Section 22). If there are several children, she receives 1/3 of the remainder, the children share the remaining 2/3 as it were in accordance with Section 22 (2.1). If there are no descendants, the widow inherits everything (Section 24).
Newfoundland and Labrador (NL)
Inheritance law in the intestate succession act regulated. Essentially, there are no deviations from the law of NB.
Northwest Territories (NT)
Here the intestate succession act. If the value of the net estate does not exceed 100,000 dollars, the surviving spouse inherits alone. If it exceeds this amount, the spouse receives this 100,000 dollars in advance. The excess amount is divided between the spouse and the children. In addition to one child, the spouse receives 1/2 and in addition to several children 1/3 (Section 2). If there are no children, the spouse inherits everything (Section 4). If divorce proceedings or a division of assets have been initiated or if the spouse lives with another person in a marriage-like relationship, he or she is excluded from the inheritance (Section 13).
Nova Scotia (NS)
Source is the intestate succession act. If the value of the net estate does not exceed 50,000 dollars, the spouse inherits alone. However, if this value exceeds 50,000 dollars, the spouse receives this 50,000 dollars in advance. However, the spouse can choose whether he or she wants the 50,000 dollars or the family home, against which the 50,000 dollars must be offset. The spouse receives half of the remainder in addition to one child and 1/3 in addition to several children (Section 4). If there are no children, the spouse inherits alone (Section 5). The unborn foetus is deemed to be a child if it is born alive (Section 12). There is no difference between legitimate and illegitimate children.
Nunavut (NU)
The legal source for inheritance law here is the consoldation of intestate succession act. Nunavut thus follows the law of the Northwest Territories. However, there are also deviations. If the value of the net estate does not exceed 50,000 dollars, the spouse inherits alone. If it exceeds this amount, the spouse receives this 50,000 dollars in advance. If the value of the family home does not exceed the value of 50,000 dollars, the spouse can also choose the family home in advance. If the value of the family home exceeds the $50,000, the spouse's share of the estate of $50,000 is credited against it (Sec. 3, 4 and 5).
Ontario (ON)
The succession law reform act is decisive here. If there are no children, the spouse inherits alone (Section 44). If the spouse inherits alongside children, he or she receives an advance share (preferential share). The preferential share is realised by the Lieutenant Governor in Council by regulation and is therefore subject to change. At the time of our research, it was 200,000 dollars.
If the discount is less than the preferential share, the spouse receives everything, otherwise this share in advance. The remainder is distributed 1/3 to the spouse and 2/3 to the children. These inherit in equal shares. If only one child inherits with the spouse, both receive half of the remainder (Section 45).
Prince Edward Island (PE)
Here the probate act. If there is only one child, the spouse and child inherit in equal shares. If there are several children, the spouse receives 1/3 and the children receive the remaining 2/3 in equal shares (Section 87). If there are no children, the spouse inherits alone, Section 89. If the spouse lives in a marriage-like relationship with another person, he or she is excluded from succession. This also applies in the event of adultery (Section 99).
Québec (QC)
Inheritance law is regulated in Art. 613 ff. of the Civil Code. The civil union spouse has the same status as the spouse (Art. 653). The spouse inherits 1/3 in addition to descendants, the descendants inherit the remaining 2/3 (Art. 666). If there is no spouse, the children inherit everything (Art. 667). Descendants of the same degree inherit in equal shares (Art. 668).
Parents, siblings of the deceased and their descendants are privileged heirs (Art. 670). If there are neither descendants nor privileged heirs, the spouse inherits everything (Art. 672). In addition to parents and privileged heirs, the spouse inherits 2/3 (Art. 671 to 673).
Saskatchewan (SK)
Source is the intestate succession act. The spouse is entitled to an advance of USD 100,000 (Section 6). The spouse alone inherits the excess value of the estate if there are no children (Section 8). However, the spouse does not inherit anything if he or she is separated from the deceased and lives with another person in a marriage-like relationship (Section 20).
Yukon (YT)
The regulations are set out in the estate administration act listed. There are only a few deviations from the law of the Northwest Territories. The net value of the preferential share of the spouse is 75,000 dollars (Sec.82). The other distribution rules are the same. As a rule, the surviving spouse inherits the family home. He or she is also entitled to the household goods (Sec. 92).
Due to the large number of regulations, we cannot describe the legal succession in Canada in detail, but the most important regulations should be presented in an overview. If you have any further questions, your specialist inheritance lawyer in Düsseldorf and Krefeld, Dr Michael Gottschalk, is at your disposal.