On an intestacy (when a person dies without a will), each
Canadian province and territory provides for a mandatory scheme to
distribute the deceased's property, which is typically between
the testator's surviving spouse and children, if any, and
alternately to other relatives.
Some provinces and territories provide a spouse with a
"preferential share" prior to dividing the rest of the
estate between the spouse and children. For example, in Ontario, if
the testator died leaving a spouse and children, the first $200,000
of the estate is paid to the spouse and the remainder of the estate
is divided among the surviving spouse and children.
The intestacy rules differ across the provinces and territories,
including who is considered to be a "spouse". In Ontario,
Quebec, New Brunswick, Newfoundland, and Yukon, married spouses are
considered "spouses", including same-sex married spouses.
In British Columbia, Alberta, Manitoba, Prince Edward Island, Nova
Scotia, Northwest
