Estate Planning Card

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Estate Planning Card

Published
May 2017

Estate Planning Card

Quick Reference Card

(Current to January 15, 2017)

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 + half of the remainder 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 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.
NT & NU 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 $100,000 to spouse;
balance split equally.
First $100,000 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.

1 When 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 AB, BC, MB, SK, NS, and NT/NU, the rules as they apply to a legally married couple also apply to what is commonly referred to as a “common law couple”. However, in NT/NU a married couple and a common law couple do not include a same sex couple. In QC, the rules include “civil union couple”.
3 Specific rules regarding household furnishings and a spouses ability to elect are unique in some provinces.

For the complete 2017 Estate Planning Quick Reference Card, download the print PDF below. 

Publish date: 
May, 2017