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What To Do When Someone Dies
When a person dies, there are many tasks to be performed.
Government of Canada Dealing With Death
The Government of Canada web site provides a great deal of help in dealing with the many tasks to be handled in the event of a death. Go to What to do when someone has died.
Registration of Estate With CRA as Employer
When executor, liquidator, or administrator fees are being paid out of an estate, the estate must register as an employer with Canada Revenue Agency (CRA). This is the responsibility of the executor. All applicable income tax and Canada Pension Plan contributions (not EI premiums) must be withheld from the payment. This only applies if the executor, liquidator, or administrator does not act in this capacity in the regular course of business.
You should familiarize yourself with the responsibilities of the executor of an estate before accepting this position, or before dealing with any estate assets.
Norton Rose Fulbright provides information on this in their article The role of an executor in administering an estate. These responsibilities may vary by province.
Deemed Disposal of Assets on Death
When an individual dies, they have a deemed disposal of all of their capital property immediately before death, for proceeds equal to fair market value at the time of death. Resulting capital gains, net of capital losses, would be reported on the final tax return for the year of death. Special tax rules apply for capital losses in excess of capital gains for the year of death.
Digital Assets Owned at Time of Death
If the deceased had
then hopefully they planned ahead, and have the information for these accounts/assets in a safe place and have let their executor know where to find the information.
See Digital Estate Planning on the All About Estates website, written by Dave Madan, Market Lead and Manager, Scotiatrust.
Canada Revenue Agency Wills and Estates ResourcesWhat to do when someone has died
How to manage the taxes of someone who has died
RC4111 What to Do Following a Death, which contains basic information that the family and legal representative should know to start settling the affairs of the deceased person.
T4011 Preparing Returns for Deceased Persons
T4013 T3 - Trust Guide
Special Payments Chart - what types of payments are subject to CPP, EI and income tax withholdings. However, executors and administrators of estates are not on this list, so see:
Calculating deductions - elected or appointed officials
Estate and Will Information by Province
It is advisable to have your will reviewed occasionally by a notary or lawyer, in particular if the legislation in your province regarding wills has been revised in recent years. A review can help to ensure that your wishes will still be upheld under the latest legislation.
Alberta Estates and Wills
Family and Life Events - includes Dealing with death
Wills in Alberta includes link to Wills and Succession Act- Alberta Justice
British Columbia Estates and Wills
BC Death and Bereavement - Death Registration/Certificates, Wills Registry, Wills & Estates
BC Public Guardian and Trustee Estate Administration
Your Duties as Executor - Canadian Bar Association BC Branch
Insurance Corporation of BC (ICBC) Checklist for Estate Transfers (pdf) of vehicles - Joint ownership with right of survivorship (JWROS) provides the simplest method for transferring the vehicle after death, and reduces probate fees.
Wills, Estates and Succession Act - came into force March 31, 2014
Wills, Estates and Succession Act - Courthouse Libraries BC.
Manitoba Estates and Wills
Family Law in Manitoba - see their Public Information Booklet
Court of King's Bench Probate Division - Frequently asked questions
The Wills Act - in effect since June 30, 2004
New Brunswick Estates and Wills
Wills and Estate Planning, including Probate of the Will
Newfoundland and Labrador Estates and Wills
Civil Rules, Practice Notes and Forms - Probate and Administration of Estates
Wills and Estates - Public Legal Information Association of NL
Northwest Territories Estates and Wills
Nova Scotia Estates and Wills
Ontario Estates and Wills
Office of the Public Guardian and Trustee
Apply for probate of an estate in Ontario
Prince Edward Island Estates and Wills
Birth, Marriage and Death Certificates
Quebec Estates and Wills
What to do in the event of a death
Saskatchewan Estates and Wills
Court of King's Bench - Wills and estates
Wills and estates - Public Legal Education of Saskatchewan (PLEA)
Yukon Estates and Wills
Office of the Public Guardian and Trustee - Publications
See also: Probate Fees by Province
Tax Tip: Keep your will up to date, and ensure it complies with current legislation.
Revised: February 05, 2023
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