Inheritance

• Author: Tina Kamakaris/Jane Kamakaris/Louis Kamakaris
• Pages: 725-727

725

Chapter 40 Inheritance

CHAPTER 40

is chapter discusses the distribution of a person's property when that person dies

with or without a will.

THE SUCCESSION LAW REFORM ACT

We may inherit by will, or if there is no will, we may inherit by law. e law which governs

inheritance in Ontario is the Succession Law Reform Act (SLRA).

When there is no will If a person dies without a will, that person is said to have died intestate.

e intestacy provisions of Part II of the SLRA set out who may inherit the deceased’s estate. e

line of inheritance is based on nearest blood relatives, generally referred to as heirs or next of kin

(except for a spouse who is not a blood relative but who is given priority), as shown in the following

simplied summary. Note, however, that if at the time of the person's death the spouses were living

separate and apart as a result of the breakdown of their marriage, the surviving separated spouse is

not entitled to the preferential share or to any property of the deceased spouse:

INHERITANCE

Figure 40.1

SUMMARY OF LINE OF INHERITANCE IN INTESTATE ESTATES

Survivors Distribution of Estate

Spouse but no children All to the spouse (i.e. legally married spouse, not common-law spouse)

Spouse and one child Preferential share $350,000 to the spouse; remainder split equally between spouse

and the child

Spouse and two or more children Preferential share $350,000 to spouse, plus one third of remainder; balance is split

equally between the children

No spouse but one or more children alive Children share equally: if one child is deceased but has children, those children get

their deceased parent’s share equally

No spouse, no children, but grandchildren Grandchildren share equally

Only parents of deceased are alive Parents share equally; if only one parent, that parent gets estate

No spouse, no children, no grandchildren, no

parents, but brothers and sisters

To brothers and sisters equally; if one brother or sister is deceased, to children of

deceased brother or sister equally

No spouse, no children, no grandchildren, no

parents, no brothers, no sisters, but nieces

and nephews

To nieces and nephews equally (children of deceased nephew/niece take no share;

instead, share of deceased niece/nephew goes equally to surviving niece/s or

nephew/s)

No spouse, no children, no grandchildren, no

parents, no brothers, no sisters, no nieces, no

nephews

To next of kin equally;

if no next of kin, to the Crown

An adopted child shares equally with natural children of the intestate. An adopted child may not also inherit from his or her natural

parents. A stepchild, having no blood relationship with the intestate, may not inherit by law, but may inherit by will.

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