2020-01-14
Estate Planning Card - 2020
Estate Planning Quick Reference Card
(Current to Jan 15, 2020)
| Provincial Intestacy Rules1,2,3 | ||
| Province/territory | Spouse and one child | Spouse and children |
| AB | If all children are also children of surviving spouse, entire estate goes to spouse; if any of the children are not also children of the surviving spouse, the spouse gets the greater of $150,000 or 50% of the value of the estate, and the children receive the remainder of the estate | |
| BC | If all children are also children of the surviving spouse, first $300,000 + 50% of the balance goes to the spouse; if any of the children are not also children of the surviving spouse, the first $150,000 goes to the spouse, 50% of the balance goes to the spouse, 50% of the balance to the intestate’s children equally. | |
| MB | If all children are also children of surviving spouse, entire estate goes to spouse; if any of the children are not also children of surviving spouse, greater of $50,000 and half of the estate goes to the spouse. Remainder of estate is split 50% and 50% between spouse and children. | |
| NB | Marital property to spouse; balance split equally. | Marital property to spouse; 1/3 balance to spouse; 2/3 of balance to children. |
| NL | Split equally. | 1/3 to spouse; 2/3 to children. |
| NT4 | First $100,000 to spouse; balance split equally. | First $100,000 to spouse; 1/3 of balance to spouse; 2/3 of balance to children. |
| NU4 | First $50,000 to spouse; balance split equally. | First $50,000 to spouse; 1/3 of balance to spouse; 2/3 of balance to children. |
| NS | First $50,000 to spouse; balance split equally. | First $50,000 to spouse; 1/3 of balance to spouse; 2/3 of balance to children. |
| ON | First $200,000 to spouse; balance split equally. | First $200,000 to spouse; 1/3 of the balance to spouse; 2/3 of the balance to children. |
| PEI | Split equally. | 1/3 to spouse; 2/3 to children. |
| QC | 1/3 to spouse; 2/3 to child. | 1/3 to spouse; 2/3 to children. |
| SK | First $200,000 to spouse; balance split equally. | First $200,000 to spouse; 1/3 balance to spouse, 2/3 balance to children. |
| YK | First $75,000 to spouse; balance split equally. | First $75,000 to spouse; 1/3 balance to spouse, 2/3 balance to children. |
1When an individual dies without a will, they are said to have died “intestate”. Each province has rules that define how estate assets are to be distributed in the case of intestacy.
2 In QC, the rules apply to legally married couples and civil union couples, but does not apply to common law couples.
3 Specific rules regarding household furnishings and a spouses ability to elect are unique in some provinces.
4 Spouse may elect to receive house and contents in lieu.
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