FAQ & Glossary

Administrator

A person appointed by the court to manage an estate when the deceased died without a valid will (intestate) or when the named executor is unable or unwilling to act. The administrator has the same duties as an executor but is appointed by the court rather than named in the will.

Affidavit

A written statement made under oath or solemn affirmation. Several affidavits are required during the probate process — including affidavits of execution (confirming the will was properly signed and witnessed) and affidavits of value (listing estate assets and their values).

Assets

Everything of value owned by the deceased at the time of death — including real property, bank accounts, investments, vehicles, personal belongings, business interests, and intellectual property.

Beneficiary

A person or organization designated to receive assets from an estate, trust, insurance policy, or registered account. Beneficiaries named in a will receive assets through estate distribution. Beneficiaries named on registered accounts or insurance policies receive those assets directly, outside the estate.

Bequest

A gift of personal property (anything other than real estate) made through a will. Also sometimes called a "legacy." A gift of real estate through a will is technically called a "devise."

Bond (Administration Bond / Surety Bond)

A form of insurance required by the court in certain circumstances to protect beneficiaries from potential executor or administrator misconduct. Bonds are typically required when the executor is not named in the will, is a non-resident, or in intestate situations.

Capital Gains

The increase in value of an asset between the time it was acquired and the time of death. Canadian tax law treats death as a "deemed disposition" — meaning all capital property is treated as if it were sold at fair market value on the date of death, triggering capital gains tax on any appreciation.

Certificate of Appointment of Estate Trustee

The Ontario term for what other provinces call a "Grant of Probate." This is the court order that confirms the estate trustee's (executor's) authority to administer the estate.

Clearance Certificate

A document issued by the Canada Revenue Agency (CRA) confirming that all taxes owed by the deceased and the estate have been paid. Executors should obtain this before making final distributions — without one, the executor is personally liable for any unpaid taxes.

Codicil

A legal document that amends or supplements an existing will without replacing it entirely. A codicil must be signed and witnessed with the same formality as a will.

Common-law Partner

A person who has lived in a conjugal relationship with the deceased. In most Canadian provinces, common-law partners have similar estate rights to married spouses after living together for a specified period (typically 2–3 years, varying by province).

Decedent

The person who has died and whose estate is being administered. Also referred to as "the deceased" or "the testator" (if they made a will).

Deemed Disposition

A Canadian tax concept where, at death, all capital property is treated as if it were sold at fair market value, even though no actual sale occurred. This triggers capital gains tax on any appreciation.

Devise

A gift of real property (land or buildings) made through a will. The person receiving the devise is called a "devisee."

Distribution

The process of transferring estate assets to beneficiaries after all debts, taxes, and administration costs have been paid.

Enduring Power of Attorney

A legal document (used in Alberta and BC) that allows the named attorney to continue making financial decisions even if the person who granted the power becomes mentally incapable. Ceases on death.

Escheat

The process by which an estate's assets pass to the provincial government when the deceased has no identifiable heirs or beneficiaries.

Estate

The total collection of assets, debts, and legal obligations left by a person at death.

Estate Administration Tax (Ontario)

Ontario's probate tax, calculated as 0% on the first $50,000 and 1.5% on the remainder. Calculated on gross (not net) estate value.

Estate Freeze

A tax planning strategy that locks in the current value of assets (and capital gains liability) while allowing future growth to accrue to the next generation.

Estate Trustee

The Ontario legal term for an executor. "Estate trustee with a will" = executor named in a will; "estate trustee without a will" = court-appointed administrator.

Executor

The person named in a will to administer the estate. Also called "personal representative" (Alberta) or "estate trustee" (Ontario).

Fiduciary Duty

The legal obligation of an executor to act honestly, in good faith, and in the best interests of the beneficiaries. This is the highest standard of care recognized in law.

Final Return (Terminal Return)

The last income tax return filed for a deceased person, covering income from January 1 to the date of death.

Grant of Administration

A court order appointing an administrator to manage an estate when there is no valid will.

Grant of Probate

A court order that validates a will and confirms the executor's authority. Called "Certificate of Appointment" in Ontario and "Representation Grant" in BC.

Guardian

A person appointed to care for minor children of the deceased. Guardianship of the person (day-to-day care) is separate from guardianship of property (managing inherited assets).

Intestate / Intestacy

Dying without a valid will. Provincial legislation determines who inherits and in what proportions.

Joint Tenancy

Property co-ownership with "right of survivorship" — when one owner dies, their interest passes automatically to the surviving owner(s) without probate.

Per Stirpes

A distribution method where a deceased beneficiary's share passes to their children rather than being redistributed to other beneficiaries.

Personal Representative

A general term for the person authorized to administer an estate — whether executor or administrator. Preferred term in Alberta.

Preferential Share

The portion of an intestate estate the surviving spouse receives before any division with other heirs. Amount varies by province.

Probate Fees

Fees charged by the provincial government. Alberta: $35–$525 flat (no probate tax). Ontario: 1.5% over $50K. BC: tiered $6–$14 per $1K.

Representation Grant

The BC term for a Grant of Probate or Grant of Administration.

Residuary Estate

Everything left after specific gifts have been distributed and all debts, taxes, and costs have been paid.

Surrogate Court

The court division handling probate matters. Alberta: Court of King's Bench (Surrogate Division). Ontario: Superior Court of Justice. BC: Supreme Court.

Tenancy in Common

Property co-ownership where each owner holds a distinct, transferable share. No right of survivorship — the deceased's share becomes part of their estate.

Testamentary Trust

A trust created by a will, taking effect upon death. Commonly used for minor children or beneficiaries with disabilities.

Testator

The person who made the will.

Trust

A legal arrangement where a trustee holds and manages assets for the benefit of a beneficiary.

Vesting

The process by which a beneficiary gains full legal ownership of an inherited asset.

Wills Variation (BC)

A provision under WESA (s. 60) allowing a spouse or child to apply to vary a will's terms if it does not make adequate provision for them. Claims must be filed within 180 days of the grant.

Letters Testamentary

A court document issued during probate that grants the executor (personal representative) legal authority to act on behalf of the estate when the deceased left a valid will. The US equivalent of Canada's Grant of Probate.

Letters of Administration

A court document granting authority to an administrator to manage an estate when the deceased died without a valid will (intestate) or when the named executor cannot serve. Similar to Canada's Grant of Administration.

Personal Representative (US)

The general term used in Uniform Probate Code (UPC) states for the person authorized to administer a deceased person's estate — encompassing both executors (testate) and administrators (intestate).

Independent Administration

A probate procedure (most notably in Texas) where the executor can manage the estate with minimal court oversight — selling property, paying debts, and distributing assets without prior court approval for each action. Significantly faster and less expensive than dependent administration.

Dependent Administration

A probate procedure where all major executor actions — selling property, paying debts, making distributions — require prior court approval. Used when the will does not authorize independent administration or when disputes exist among beneficiaries.

Muniment of Title

A Texas-specific simplified probate procedure where a will is admitted to probate solely to establish a chain of title to property, without appointing a personal representative or requiring formal estate administration. Available when there are no unpaid debts (other than secured debts on real property).

Forced Heirship

A Louisiana civil-law doctrine requiring that a portion of the estate (the "legitime") must pass to certain "forced heirs" — children under 24, or permanently incapacitated children of any age — regardless of the will's provisions. This is unique among US states.

Usufruct

A Louisiana civil-law concept granting the right to use and enjoy another person's property (and its fruits/income) during one's lifetime, without owning it. Commonly granted to a surviving spouse over the deceased spouse's share of community property.

Community Property

A marital property regime used in 9 US states (AZ, CA, ID, LA, NV, NM, TX, WA, WI) and optionally in AK and HI, where most property acquired during marriage is owned equally by both spouses regardless of who earned or purchased it. At death, only the deceased spouse's 50% share is subject to probate.

Elective Share

A statutory right in many US states allowing a surviving spouse to claim a minimum portion of the deceased spouse's estate (typically 30–50%) regardless of what the will provides. Designed to prevent disinheritance of a surviving spouse.

Uniform Probate Code (UPC)

A model set of probate laws drafted by the Uniform Law Commission and adopted (in whole or part) by 18 US states. The UPC streamlines probate by offering informal (non-court) procedures, reducing filing requirements, and standardizing rules across adopting states.

Small Estate Affidavit

A simplified legal document used to collect a deceased person's assets without formal probate proceedings, available in most US states for estates below a certain value threshold (varying from $10,000 to $200,000+ depending on the state). Also called "affidavit of heirship" or "small estate declaration."

Ancillary Probate

A secondary probate proceeding required in a state where the deceased owned real property but was not a resident. For example, if a California resident owned a vacation home in Arizona, ancillary probate would be needed in Arizona in addition to the primary probate in California.

Surety Bond

An insurance policy purchased by the executor (paid from estate funds) that protects beneficiaries against financial loss caused by executor misconduct, negligence, or failure to fulfill fiduciary duties. Many wills waive the bond requirement; courts may require one for out-of-state executors or intestate estates.

Summary Administration

A simplified, expedited probate procedure available in several US states (notably Florida) for smaller estates or estates where the decedent has been dead for more than a specified period. Requires less court involvement and shorter timelines than formal administration.

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