The tables below highlight some key items with respect to the current law for each province or territory. Check back periodically for updates. However, it is not possible to summarize all relevant law in this space and it is not the goal of this site to do so. Visitors are encouraged to consult lawyers in their jurisdiction for advice regarding their specific circumstances. An important point to note is that the rules vary across Canada even though there is considerable similarity in many instances. These small differences can have significant meaning. Therefore, it is essential to know which laws apply to particular issues and documents. Also, individual jurisdictions may recognize documents validly prepared in other jurisdictions in Canada, or outside, but compliance with the relevant laws should be confirmed on a case by case with professional assistance.
The ages listed below with respect to age of majority are the age at which a person ceases to be a minor in the various jurisdictions – becomes an adult in other words. This is relevant in the Will and estate planning context because it is the age at which beneficiaries can receive their gift outright without requiring a trustee or other person or agency to administer it. The age may not apply for all purposes in the given jurisdictions such as being able to drive, vote, purchase tobacco or alcohol, or make a Will.
The estate administration tax (probate fee) information is only for current estates. Some jurisdictions have different rates for estates arising at earlier dates. Also, not all jurisdictions have the same rules for what is included to determine the relevant estate values. For example, some jurisdictions allow debts and liabilities to be deducted against the value of all real and personal property. Others only allow encumbrances on real property to be deducted and only under certain circumstances. Also, some jurisdictions allow limited grants of probate and only require the value of assets governed by the Will being submitted for probate to be used to determine the applicable fee or tax.