Estate and separation worked examples: probate, intestacy, tax at death and equalization in numbers

The fastest way to understand estate and family law costs in Canada is to run the numbers for a real-looking family. Below are four illustrative cases: the same estate probated in four provinces, an Ontario estate with no will, the tax on an RRSP left to adult children, and an Ontario couple's equalization payment. Every figure is shown with its arithmetic and the rule behind it, so you can swap in your own numbers. The statutory rates are current for October 2026; the families, values and tax rates are made up.

This guide is the starting point for Worked Examples and Checklists. General information, not legal or tax advice.

Case 1: one estate, four provinces

The facts (illustrative). Rosa, a widow, dies leaving a house worth $560,000 with no mortgage, a bank account of $40,000 and a non-registered investment account of $40,000, all in her own name, to her two children. Total $640,000. Her RRSP names the children as beneficiaries.

Province	Rule	Arithmetic	Provincial charge
Ontario	$15 per $1,000 above $50,000	590 × $15	$8,850
British Columbia	$6 per $1,000 from $25,000–$50,000; $14 above $50,000	25 × $6 + 590 × $14	$8,410
Alberta	Flat fee, net value over $250,000	—	$525
Quebec	Notarial will: no probate	—	$0

The RRSP is left out everywhere because it passes by designation. If Rosa had held the house jointly with one child with right of survivorship, the Ontario tax would fall to (80 − 50) × $15 = $450, but that move has serious side effects; see probate avoidance and its risks. The details for each province are in probate fees by province and calculating Ontario estate administration tax.

Case 2: an Ontario estate with no will

The facts (illustrative). Daniel dies in Ottawa in 2026 with no will. He is survived by his wife and three children. His net estate, after debts, is $650,000.

The spouse's preferential share is $350,000 (deaths on or after 1 March 2021).
Residue: $650,000 − $350,000 = $300,000.
With two or more children, the spouse takes one third of the residue: $100,000.
The children share two thirds: $200,000, or about $66,667 each.

Result: spouse $450,000; each child about $66,667. The spouse could instead elect equalization under the Family Law Act within six months if Daniel's NFP was much higher than hers. If a child is a minor, their share is generally paid into court or managed by a guardian of property until 18, which a will could have avoided. The rules for every province are in intestacy shares by province.

Case 3: RRSP to adult children

The facts (illustrative). Hélène, a widow in Quebec, dies with a RRIF worth $300,000 naming her two adult children as beneficiaries, and $55,000 of pension and other income in the year of death.

The whole $300,000 is generally included in her income on the final return, because there is no surviving spouse and the children are not financially dependent.
Her taxable income for the year becomes about $355,000. At an illustrative combined federal and Quebec marginal rate of around 50% on most of the RRIF amount, the tax on it is in the range of $140,000–$150,000. The exact figure depends on the year's brackets and credits; use the CRA and Revenu Québec tables or a tax professional.
The children receive the $300,000 directly, but the estate pays the tax. If the estate's other assets are too small, the CRA can collect from the beneficiaries.

Had her spouse survived and been the beneficiary, the RRIF could have rolled over tax-deferred. See the final return, deemed disposition and RRSPs.

Case 4: an Ontario equalization payment

The facts (illustrative). Priya and Tom married in 2012 and separated in 2026.

Item	Priya	Tom
Assets at separation (half the home $350,000; RRSPs; savings; car)	$520,000	$610,000
Debts at separation	− $20,000	− $60,000
Net property brought into the marriage (not the home)	− $30,000	− $50,000
Inheritance received in 2020, kept in a separate account	− $0	− $100,000
Net family property	$470,000	$400,000

Difference: $470,000 − $400,000 = $70,000. Tom is entitled to half: $35,000 from Priya. After the payment, both have $435,000 of NFP. If Tom had paid his inheritance into the matrimonial home, it would no longer be excluded and the result would swing. The step-by-step method is in the equalization payment guide, and the estimator does the last step.

What the examples show

Province matters more than estate size for probate cost: the same estate ranges from $0 to $8,850.
Registered plans are often the biggest tax item at death, and the tax falls on the estate even when the plan bypasses it.
Intestacy gives a spouse less than many people expect when there are children, and nothing to a common-law partner in Ontario.
Equalization depends on dates and documents: the marriage-date value, traced inheritances and the matrimonial home.

Checklists in this section

Executor's first steps checklist for the first months of an estate.
Ontario small estate certificate for estates up to $150,000.
Child support under the 2025 federal tables for the support side of a separation.

FAQ

Why are the tax figures in Case 3 a range?

Because marginal rates depend on the province, the year's indexed brackets, credits and other income. The point is the order of magnitude, not a precise figure.

Is Case 4 what a court would order?

It is a simplified version. Real cases involve valuations of pensions and businesses, notional tax and disposition costs, and sometimes disputes about dates.

Can I use the tools for another province?

The equalization tool applies only to Ontario. The probate tools cover Ontario and BC; for Alberta use the fee table, and Quebec has no probate tax.

Sources

Ontario e-Laws — Estate Administration Tax Act, 1998; Succession Law Reform Act; Family Law Act
BC Laws — Probate Fee Act
Government of Alberta — surrogate court fees
Canada Revenue Agency — RRSPs and RRIFs at death, final return
Revenu Québec — Quebec return for a deceased person