Passing your home to your children: wills, gifts, adding a name to title, trusts and insurance (B.C.)

1. First, be clear: what "no estate tax" means in Canada

Canada has no tax charged specifically on inheriting an estate. The CRA says that most gifts and inheritances do not have to be reported as income by the person who receives them, and most amounts received from a life insurance policy after someone dies do not have to be reported as income either.

But this does not mean passing a home to your children costs nothing. There are four common bills, each worked out separately; do not lump them together:

There are two more that are easy to miss: if a child sells the home less than two years after getting it, the B.C. home flipping tax may apply (sections 4 and 9); and if the person getting the home is a foreign national, a foreign corporation or a "taxable trustee", and the home is in a specified area such as the Capital Regional District, an additional 20% property transfer tax also applies (section 10).

One thing to remember: a child who receives an inheritance does not have to report it as income; but on the parents' side, the increase in the home's value may have to be reported, and tax paid on it, on the final tax return for the year of death. These are two separate things.

Related: For how legal tax planning differs from tax avoidance and tax evasion, see section 1 of Guide No. 15, Saving tax & investing.

2. When someone dies, for tax purposes it is "treated as sold"; this does not mean the home has to be sold right away

In the CRA's words, when someone dies they are "considered to have sold all their property just prior to death". This means that, for tax purposes, they are treated as having "sold" all their property at fair market value just before they died. This is called a "deemed disposition".

This is only how it is worked out on the tax return. The home has not actually been sold, and no rule requires the children to sell the home or move out right away.

How the increase is worked out. The increase (the capital gain) = the fair market value on the day of death − the adjusted cost base.

• The "adjusted cost base" (ACB) is the original purchase price, plus costs of buying such as commissions and legal fees, plus "capital" spending such as additions and major renovations.
• Money spent on everyday repairs and maintenance cannot be added to the cost.
• Homes owned since before 1972 have special rules; the CRA asks you to call them directly.

Not all of the increase is taxed. Only part of the increase is included in income; this share is called the "inclusion rate". According to the table in the CRA's 2025 guide, Capital Gains (T4037), it was one half (50%) every year from 2001 to 2025. For deaths in 2026 or later, go by the CRA guide for that year.

Example (to explain the idea only, not to work out the tax). Suppose the parents bought a home 20 years ago for $600,000 (including the costs of buying), and it is worth $1,200,000 when they die:

• The increase is $600,000; this does not mean "$600,000 of tax is owed".
• If it was the parents' principal residence for every year and was reported as required, the whole $600,000 can be tax-free (section 3).
• If it was a rental property rather than their home, half of $600,000, that is $300,000, is added to the parents' income for the final year, and tax is worked out at that year's rates. The rate depends on the total income for that year, so we do not work out an exact amount of tax here.
• If capital cost allowance (CCA) was claimed on the rental property in the past, there may also be "recapture" of that depreciation at death, which is worked out separately.
• Suppose the home goes up further after the death, for example it is sold a year later for $1,300,000. The $100,000 it went up after the death is not part of the parents' final return:
  • if the estate has not been distributed yet and the executor sells it, it is reported on the estate's T3 trust return;
  • if it has already been given to a child and the child sells it, it is reported on the child's own return, and the child's cost is the fair market value on the day of death, $1,200,000.

Leaving it to a spouse lets you put it off. If these conditions are met, when the home is left to a spouse, the increase does not have to be included on the final return:

• the person who died was a Canadian resident for tax purposes just before they died;
• the spouse (or common-law partner) was also a Canadian resident for tax purposes just before the death;
• the home passed to the spouse because of the death, or to a spousal trust set up in the will (while the spouse is alive, all of the trust's income goes to the spouse, and no one else can use the trust's income or capital; and the trust is resident in Canada at the moment the home becomes finally vested in it);
• within 36 months after the death, the home becomes finally and irrevocably vested in the spouse or the spousal trust (the executor can apply in writing within that time for a longer period).

This "puts it off"; it is not tax-free forever: when the spouse later sells or dies, it is all worked out then. The executor can also choose not to put it off and report it at fair market value on the final return. This applies only to a spouse or a spousal trust; it cannot be used when leaving the home to an adult child. For how a "common-law partner" is defined for tax purposes, see section 1 of Guide No. 12, Marriage & living together.

Related: For telling the CRA promptly when your marital status changes, see section 6 of Guide No. 12, Marriage & living together; for the tax rules that each account such as a TFSA or RRSP has, see section 2 of Guide No. 15, Saving tax & investing.

3. The principal residence exemption: if the home you live in has gone up in value, in most cases no tax is owed

The CRA says that if a home was only your principal residence for every year you owned it, you do not pay tax on the increase when you sell it (or are treated as selling it). This is called the principal residence exemption.

What kinds of homes count. A house, a cottage, a condominium (condo), an apartment in an apartment building, an apartment in a duplex, a trailer, a mobile home or a houseboat can all qualify. For a home to be a principal residence for a given year, all four of these conditions must be met:

1. it is a housing unit (or a leasehold interest in a housing unit, or a share of a co-operative housing corporation bought to get the right to live in a unit);
2. you own it alone or with someone else;
3. you, your current or former spouse or common-law partner, or your children lived in it at some time during the year;
4. you designate it as your principal residence.

Each family can designate only one home per year. Since 1982, a family can designate only one principal residence each year. "Family" here includes: you; a person who was your spouse or common-law partner throughout the year (unless you were living apart throughout the year under a court order or a written agreement); and your children who were under 18 and had no spouse. So if a couple has a home they live in and a vacation property, only one of them can be exempt for the same year.

There is a limit on the land. Generally, up to 0.5 hectares (1.24 acres) of land can count. For any extra land, you must be able to show that the home really needs that much (for example, the minimum lot size set by the city is bigger than this).

Even if it is tax-free, you have to report it; if you do not, you do not get the exemption. From the 2016 tax year on, when you sell (or are treated as selling) a principal residence, you must report the disposition and make the designation on your tax return for the CRA to give you the exemption.

• If you are alive and sell it or give it away yourself: report it on Schedule 3 (capital gains) and fill in Form T2091(IND).
• If the person has died: the executor must fill in Schedule 3 and Form T1255 on the final return. They must do this even if the whole increase is tax-free. Exception: if the home is left to a spouse (or a spousal trust set up in the will) and the tax is put off as described in section 2, the CRA says the final return does not need a principal residence designation for the years before the death, but records must be kept showing which years the person who died could have designated.
• If you forgot to report it: ask the CRA to change your return for that year. In some cases the CRA accepts a late designation, but there may be a penalty.

Renting out part of the home does not necessarily mean you lose the exemption for the whole home. If renting or running a business uses only a small part of it, you made no structural changes to the home to rent it out, and you did not claim CCA, then with all three conditions met the CRA generally still treats the whole home as your principal residence (for example, running a daycare in your home). If any of these is not met, that part is generally treated as having "changed use" and as sold once at fair market value; when you actually sell the home later, the price has to be divided reasonably by floor area or number of rooms. There are also special elections for turning the whole home into a rental, or turning a rental back into your home (subsections 45(2) and 45(3) of the Income Tax Act); please have an accountant look at this (see section 17 for how to look up an accountant).

Years when you were not a Canadian resident for tax purposes do not count. The principal residence exemption only counts the years when you were a Canadian resident for tax purposes. If you were not a resident for tax purposes for part of the time you owned the home, the CRA asks you to call 1-800-959-8281.

After someone dies, who can still use the exemption. The designation by the person who died only covers the period up to the day of death. After that, if the home goes to a child and the child meets the conditions themselves (for example, the child moves in), the child can designate it as their own principal residence; if it goes to a trust, different rules apply (section 12).

The share in a child's name is not exempt just because the parents live there. In condition 3 above, the people who count are the owner, the owner's spouse or former spouse, and the owner's children; the owner's parents are not included. So if the parents live there and the child does not, the share owned by the child cannot count as the child's principal residence just because "the parents live there". This matters especially for "adding a name" in section 6.

Related: For the tax rules that each account such as a TFSA, RRSP or FHSA has, and why you usually cannot open an FHSA if a home you owned or co-owned was your principal residence in the year you open it or the four years before, see section 2 of Guide No. 15, Saving tax & investing.

4. Giving the home to your children while you are alive

If you give it away, for tax purposes it is also treated as sold. The CRA says that if you give capital property to someone, you are treated as having sold it at its fair market value on the day you gave it, and the increase has to be reported on your return for that year. So even if the parents receive nothing, they may get a tax bill first.

• If it was the parents' principal residence for every year, the increase can be exempt under the rules (Schedule 3 and Form T2091(IND) still have to be filled in).
• If it was a rental property, part of the increase is taxable; if CCA was claimed in the past, there may also be recapture.
• Any tax owed has to be paid from other money; this is one of the most practical difficulties of "giving the home away while you are alive".

Where the child's cost starts. A person who receives a gift is treated as having acquired it at its fair market value on the day they received it (paragraph 69(1)(c) of the Income Tax Act; the CRA's T4037 says the same). When the child sells it later, the increase is counted from this value. So keep these: the independent appraisal report from when the home was given, the parents' original purchase contract and receipts for the costs, receipts for major renovations, and the transfer documents. Where each generation starts counting depends entirely on these papers.

Giving the home also involves property transfer tax. When the child registers the home (or part of it) at the land title office, PTT has to be paid, unless the family principal residence exemption applies (section 10).

If the child sells less than two years after getting it, watch out for the flipping tax.

• B.C. home flipping tax (from January 1, 2025): if you sell a residential property you have owned for less than 730 days, the profit may be subject to this tax. If you received it as a gift from a related person, the days the parents owned it and the days the child has owned it are added together; if together they are more than 729 days, the tax does not apply. For a home received as a gift, the child's "cost" for the flipping tax is $0. The gift itself does not count as a "sale" for the flipping tax. For the flipping tax, people are "related" to each other: one is a descendant of the other (so parents and children, and grandparents and grandchildren, count), they are brothers or sisters, they are spouses or common-law partners, or one is a blood relative of the other's spouse or common-law partner; aunts and uncles, nieces and nephews, and cousins do not count. This is a different group from "related individuals" for property transfer tax (section 10).
• There is also a federal "flipping rule": if a home is sold after being owned for less than 365 days, the profit is treated as business income, not a capital gain; the CRA lists exceptions such as death, separation and moving for work.
• Please have an accountant look at how the two rules apply.

"Giving it to the children, but I will live there for the rest of my life" has to be put in writing. A verbal agreement is not enough. Think it through and write it down in advance:

• Who pays the property tax, insurance, repairs and mortgage?
• What happens to the home if the child dies before the parents, or the child divorces or gets into debt?
• What rights do the parents have if they later need to sell the home to pay for care or a care home?
• If there is a mortgage, will the bank agree to the change of name?

A lawyer can help you compare several arrangements that can be put in writing, some of which can also be registered at the land title office, such as a life estate (the right of a person to the property for as long as they live, one of the types of transaction listed on the B.C. property transfer tax page) or a co-ownership agreement, and then check them with your lender (see section 17 for how to check a lawyer's licence).

Related: For why a BC Assessment value and the market sale price are not the same thing, see the section "What to ask before and after you sign a purchase contract" in Guide No. 3, Housing.

5. Selling the home to your children: at market value, or "for $1"

Selling at market value. If the child really wants to buy and can afford it, you can have a normal sale. The parents report it like any home sale (a home they live in can usually be exempt), and the child gets title, arranges their own mortgage, and their cost is the purchase price. An appraisal, legal fees, the bank's consent, dealing with the old mortgage and property transfer tax: none of these can be skipped. For a sale between family members, whether property transfer tax applies depends on whether the conditions for the family principal residence exemption in section 10 are met; it is not "automatically exempt because you are family".

If paying in instalments, put it in writing. If the child pays over several years, write into the contract how much is owed, whether there is security, what happens if payments are missed, and how money still unpaid is dealt with when the parents die.

Under tax law, if some of the sale price will only be received a few years later, it is sometimes possible to report the increase over several years; this is called a "reserve". The CRA says that in most cases it can be reported over at most five years, and in a few cases (for example, transferring certain farm property or small business shares to a child) over ten years. But in the year the parents die, the reserve claimed the year before generally has to be added back in full on the final return. Whether you can use it and how it is worked out should be calculated by an accountant based on the contract.

"Selling to your child for $1" does not save tax and may cost more. Section 69 of the Income Tax Act provides:

• If you sell to someone you do not deal with "at arm's length" (your own child is such a person) for less than fair market value, the seller is treated as having sold at fair market value. So if a $1,200,000 home is sold for $1 on paper, the parents still work out the increase as if it had sold for $1,200,000.
• What about the child? Under the law, only someone who receives a gift or an inheritance gets a cost equal to fair market value; for someone who buys at a low price, the cost is the price actually paid. So the child's cost may be only $1.
• The result: the parents are taxed once at fair market value; when the child sells later, the gain is counted again from $1. The same increase in value may be taxed twice.
• Property transfer tax works the same way: PTT is based on the fair market value on the day of registration, not the price written in the contract.

Whether it is a gift, a sale or a transfer together with the mortgage is not decided by rewording a contract. Whether it counts as a gift, a sale, a transfer subject to a debt, or a change to only part of the interest depends on the real legal arrangement and how the money actually moves. Having the child take over the mortgage does not necessarily count as "giving it completely free" either. Please have a lawyer and an accountant look at this together (see section 17 for how to check lawyers and accountants).

6. Adding your child's name: first be clear whether you are really giving them a share or only putting their name on title

First ask yourself: is it a real gift, or just a name on title? The person whose name is on title is the "legal owner"; the person who really gets the benefit of the property (living there, collecting rent, getting the money when it is sold) is called the "beneficial owner". These do not have to be the same person.

• A real gift: the child really owns part of it now. For tax purposes, the part the parents gave away is treated as sold at fair market value now (section 4).
• Only a name on title: the child is only holding the name for the parents. In law this may be seen as a "resulting trust": after the parents die, this share still counts as part of the parents' estate, is divided under the will, and counts toward probate fees. People's Law School says that to show it was a gift, you need evidence of what the parents intended at the time; without records, it is hard to prove.

So before adding a name, write down whether it is "a real gift or holding it for the parents", and have a lawyer prepare the documents (see section 17 for how to check a lawyer's licence). The two arrangements must not be mixed up.

Two ways of owning together.

People's Law School says that the transfer documents and the title must state that it is a joint tenancy for it to be a joint tenancy; if this is not stated, it is treated as a tenancy in common. To find out which kind your home is, you can order a State of Title Certificate from the Land Title and Survey Authority of British Columbia (LTSA). You need the home's 9-digit parcel identifier (PID), which you can find on the BC Assessment website or on your property assessment notice. How to order: register for an LTSA Explorer account on the LTSA website and order online; or fill in the request form and mail or courier it with payment to the land title office in New Westminster; or ask a registry agent or another professional to request it electronically for you. The form needs the PID and the legal description of the property. The fee is charged per parcel; see the LTSA's fees page for the amount. The LTSA does not accept orders for records by phone or email, and does not look up information for you; the land title office counter in Victoria is by appointment only, phone 1-877-577-5872.

Before adding a name to save probate fees, look at these costs first. People's Law School puts it plainly: adding an adult child to title is a risky strategy, and for many families the risks are greater than the probate fees saved.

1. The parents lose some control. The child becomes a real co-owner, so if the parents want to sell, refinance or add a mortgage, the child must agree and sign. If the parents later need to sell to pay for care and the child does not agree, they cannot sell.
2. The child's own tax. If the parents live there and the child does not, the child's share is not the child's principal residence (section 3). When the home is sold later, or that share changes hands again, the increase on the child's share may be taxable. If the child has another home of their own, this needs to be worked out even more carefully.
3. The child's debts and marriage. If the child is sued, goes bankrupt or divorces, their share may be affected. But it is not true that "if the child divorces, the former spouse will definitely take half the parents' home": B.C.'s Family Law Act provides that gifts and inheritances given to only one spouse are "excluded property" and are not split equally on separation; but the increase in value while the couple was together is family property and is divided. Whether it can be traced clearly, and whether there are exceptions, depends on the evidence; please have a family lawyer look at it.
4. The parents' own creditors. Under B.C.'s Fraudulent Conveyance Act, property transferred to delay, hinder or defraud creditors is void against the people affected. Adding a name is not a legal way to avoid debts.
5. Property transfer tax. When the child registers a share, PTT has to be paid on the fair market value of that share, unless the family principal residence exemption applies (section 10).
   • Example: a mother owns the home alone and lives in it; it is worth $700,000, and she adds her daughter as a co-owner with a half share. The daughter's share is worth $350,000; without an exemption, PTT = $200,000 × 1% + $150,000 × 2% = $2,000 + $3,000 = $5,000.
   • If the exemption conditions are met (for example, immediately before the transfer the mother had used it as her principal residence for at least 6 months in a row, the daughter is a Canadian citizen or permanent resident, the home is for three or fewer families, and the land is no more than 0.5 hectares), it can be fully exempt.
   • Note: "related individuals" for B.C. property transfer tax do not include brothers and sisters. If a brother adds his sister's name, this exemption cannot be used.
6. If you are in the property tax deferment program, you have to pay it off first. If you are in B.C.'s property tax deferment loan program, you must pay off the whole loan before you can add anyone other than your spouse to the title (section 11).
7. The annual speculation and vacancy tax declaration. Some areas of B.C. are covered by the speculation and vacancy tax, and owners of residential property in these taxable regions must make a declaration every year. If the child is added to the title, they become one of the owners and will also get a declaration letter (section 11).
8. Bare trust reporting. If the child's name is only on title and the home really belongs to the parents, for tax purposes this may be a "bare trust". The CRA currently says:
   • for the 2024 and 2025 tax years, bare trusts do not have to report;
   • for tax years ending on or after December 31, 2026, some bare trusts have to file a T3 return;
   • the CRA lists several exceptions, one of which is: the legal owners are all individuals who are related to each other, and the property qualifies as the principal residence of one or more of those legal owners. The CRA's example is parents who go on title to help their child get a mortgage.
   Please have an accountant look at whether your family falls under an exception, under the rules for that year.

If you only want your child to help with things later, you do not necessarily need to add a name. If you are only worried that when you are old or ill no one will be able to help manage your home and money, B.C. has two kinds of documents:

• Enduring power of attorney: while you are still able to make decisions, you name someone who will manage your money and property for you later if you can no longer do it yourself;
• Representation agreement: you name someone to make decisions about your personal care and health care.

The province has standard forms, but you do not have to use them, as long as the content meets the law; the province also warns that the standard forms may not suit everyone. It is best to have a lawyer or notary prepare them. "Managing things for you" and "giving away the title now" are two different things.

Related: For whether property you inherited, or that someone gave to one spouse alone, counts as excluded property on separation, and how an increase in its value is divided, see section 3 of Guide No. 12, Marriage & living together; for what a reverse mortgage costs when an older homeowner wants to get money out of the home and keep living there, see the section "Reverse mortgages for seniors who own a home" in Guide No. 3, Housing.

7. Making a will: you stay in control now, and after you are gone things are divided as you planned

Why many families start with a will. While they are alive, the parents still own the home: they can live in it, sell it or refinance it as they wish. A will sets out who inherits later, who handles things (the executor), whether the home is sold and the money divided or kept for one child, and where taxes and fees are paid from.

A will is not a way to avoid tax: the income tax due at death and the probate fees still have to be worked out and paid; a will also cannot guarantee that there will be no family disputes.

What makes a will valid in B.C. (Wills, Estates and Succession Act, WESA):

• anyone 16 or older who is mentally capable can make a will;
• it must be in writing (an electronic will is also possible);
• the will-maker signs at the end of the will, with two or more witnesses present at the same time; the witnesses must also sign in the presence of the will-maker;
• witnesses must be 19 or older;
• a gift in the will to a witness or a witness's spouse is generally void (the court can decide otherwise based on the evidence). So do not have a child who is to receive something, or that child's spouse, act as a witness.

A will that does not meet these formal requirements is in principle invalid, unless the court accepts it under section 58.

A will that only says "the home goes to the children" is not enough. It is best to set out these situations in advance:

• Two children, one wants to live there and one wants money: can one buy out the other's share? Based on what valuation? Paid within how long?
• The spouse still needs to live there: for how long? Who pays the costs?
• A child dies before the parents: who gets their share (an alternate beneficiary)?
• A child is still a minor or needs long-term care: should a trust be set up in the will (section 12)?
• What powers does the executor have? Should the home be sold, and when?
• Where are the taxes, the mortgage and the probate fees paid from?

A lawyer or notary can help you write these in one by one (see section 17 for how to check a lawyer's or notary's licence).

A spouse and children can go to court to change a will. WESA section 60: if a will does not make adequate, proper provision for the will-maker's spouse or children, the court can vary it. The law says "spouse or children" and does not limit it to minor children. The claim must be started within 180 days from the date a grant of probate (or administration) is issued in B.C. So if the will does not divide things equally, it is best to have a lawyer assess it in advance; you can also write down your reasons, since the court can consider a written statement signed by the will-maker.

Separation cancels part of a will. Under WESA, once a couple separates and they are no longer spouses within the meaning of WESA, any gift in the will to the other person, and naming them as executor, are revoked, unless the will says otherwise. A "spouse" under WESA includes people who are married and people who have lived together in a marriage-like relationship for at least two years.

If there is no will, the law divides it for you. If someone dies in B.C. without a will, leaving a spouse and descendants:

• the household furnishings go to the spouse;
• the spouse first gets a "preferential share": $300,000 if all the descendants are children of both spouses; $150,000 if not all of them are (for example, one spouse has a child from an earlier marriage);
• the rest is divided half to the spouse and half to the descendants.

This is based on the net value after debts, funeral costs, estate administration costs and probate fees are taken off; if the net value is less than the preferential share, everything goes to the spouse. If there is a spouse but no descendants, everything goes to the spouse. For many families the home is the biggest asset; without a will, how much the children get and whether the spouse has to sell the home are often not what the parents expected.

Once it is written, you can register where it is kept. B.C.'s Vital Statistics Agency runs the wills registry: you can register a "wills notice" giving your name, date of birth, the date you signed the will and where it is kept. The government does not keep the will and does not record its contents.

• Fee: $17 per notice;
• How: online (a credit card is needed), by mail, or at Service BC (the Service BC offices in Vancouver, Burnaby and Surrey do not offer this);
• A lawyer or notary can also register it for you.

When applying for probate later, the executor must search this registry. After a person has died, anyone who provides a photocopy of the death certificate and the fee can apply for a search: fill in Form VSA 532 (Application for Search of Wills Notice); it costs $20 per search, plus $5 for each other name the person who died may have used; you can apply by mail, or take the form to a Service BC counter (again, the Service BC offices in Vancouver, Burnaby and Surrey do not offer this). While the will-maker is still alive, only the will-maker or a lawyer can request a search. Vital Statistics Agency phone: Victoria 250-952-2681, toll-free within B.C. 1-888-876-1633.

Think about "incapacity" too. A will deals with what happens after you die. If you are still alive but too ill to handle things yourself, what you rely on is an enduring power of attorney and a representation agreement (the last part of section 6).

Related: For how B.C.'s Family Law Act and the CRA each define a spouse and a common-law partner, see section 1 of Guide No. 12, Marriage & living together.

8. Probate and probate fees

What probate is. Probate is the process in which the Supreme Court of British Columbia confirms that a will is valid. Once everything is in order, the court issues a "grant of probate", which the executor takes to the bank and the land title office. If there is no will, or the executor named in the will is unwilling or unable to act, what is applied for is a "grant of administration".

If there is a home, probate is almost always needed. People's Law School says that if the person who died owned a home in their name that was not held in joint tenancy, the land title office will require a grant of probate before transferring it, even if the home is worth less than $25,000. Things that do not form part of the estate do not need probate, for example a home and accounts held in joint tenancy, and life insurance and RRSPs with a named beneficiary; these can be dealt with using a death certificate and other documents.

Having a will does not mean probate is not needed. Probate may be needed whether or not there is a will; the will tells the court and the executor how to divide the estate.

The main steps of probate (People's Law School):

1. At least 21 days in advance, send or deliver Form P1 (notice of proposed application) with a copy of the will to: the executor and alternate executors named in the will, all beneficiaries, the spouse and children of the person who died, the people entitled to share in the estate if there is no will, and others. If anyone who must be notified is an adult who is mentally incapable, notify the Public Guardian and Trustee (PGT) and also the person who acts for them (for example, the person named in their enduring power of attorney); if there are minors, notify the child's guardian, and in some situations also the PGT. Failing to notify the PGT when required is a common reason applications are sent back.
2. Prepare the application documents: Form P2, a P3 or P4 affidavit, a P9 affidavit of delivery, a P10 or P11 affidavit of assets and liabilities, the original will, two wills notice search certificates, and so on. Some documents must be signed in front of a lawyer, notary or commissioner for taking affidavits.
3. After the 21 days have passed, file at a probate registry of the Supreme Court of British Columbia and pay the $200 filing fee. If you do not know where the nearest registry is, call Enquiry BC: 1-800-663-7867.
4. The registry reviews the application and works out the probate fee; the grant is issued once it is paid. This generally takes two to three months.

How probate fees are worked out (B.C. Probate Fee Act). They are worked out in bands of the estate's value:

• the part up to $25,000: $0;
• the part from $25,000 to $50,000: $6 for each $1,000 (or part of $1,000);
• the part over $50,000: $14 for each $1,000 (or part of $1,000);
• plus a $200 filing fee (Supreme Court Civil Rules, Appendix C). If the estate is $25,000 or less, neither the filing fee nor the probate fee is charged.

What is counted: the real estate and tangible property of the person who died that is in B.C.; and if the person usually lived in B.C. before they died, also their intangible property, such as bank deposits and investments, wherever it is. The law says "gross value"; People's Law School says it is based on the gross value less secured debts (for example, a loan secured on the home), and other ordinary debts cannot be deducted. The probate registry makes the final determination.

Example. The only property counted for the fee is a home worth $1,000,000 with no mortgage:

• the band from $25,000 to $50,000: 25 × $6 = $150
• the band from $50,000 to $1,000,000: 950 × $14 = $13,300
• probate fee total $13,450, plus the $200 filing fee, for a total of $13,650.

Legal fees, appraisal fees and tax preparation fees are extra. This money is not income tax either. People's Law School says probate fees are "about 1.4% of the home's value"; this is a rough estimate. The real calculation uses the bands above and only counts what is in the estate; it is not 1.4% of all the family's property or of a whole jointly owned home.

9. What the executor has to do: tax returns, the clearance certificate and deadlines

Who is responsible. Usually the executor named in the will; if there is no will, the administrator appointed by the court. The CRA calls them the "legal representative". What they have to do:

• tell the CRA that the person has died and that they are the legal representative, and send proof (they can register for the CRA's Represent a Client service to do this online);
• file the final return for the year of death, and also any returns not filed for earlier years;
• if the estate has income or sells anything after the death, file the estate's T3 trust return;
• stop or transfer payments such as the Canada Groceries and Essentials Benefit (CGEB, which replaced the GST/HST credit in July 2026), the Canada workers benefit (CWB) and the Canada child benefit;
• find out whether the person who died had any uncashed cheques from the CRA;
• pay what is owed to the CRA;
• before distributing the estate, apply for a clearance certificate if needed.

If there is no court-appointed representative yet, or you are waiting for the court to appoint one, you can first fill in Form RC552 and send it to the tax centre that serves the person who died, to register with the CRA as their representative (for CRA matters only).

Deadlines (CRA). The deadline to file the final return and pay the tax is:

• death between January 1 and October 31: April 30 of the following year;
• death between November 1 and December 31: 6 months after the date of death.

If the person who died, or their spouse who lived with them, was carrying on a business (self-employed), the filing deadline can be extended to June 15 of the following year (for deaths between December 16 and 31, it is 6 months after the date of death); but the payment deadline does not change and is still the one above. The estate's T3 trust return must be filed and paid within 90 days after the end of the tax year.

The clearance certificate protects the executor. A clearance certificate shows that all the taxes, interest and penalties owed to the CRA by the person who died and by their estate have been paid, or that the CRA has accepted security.

• Apply with Form TX19. Apply only after you have filed the returns, received the notices of assessment and paid all the tax; do not send it with the returns, or it will slow down the assessment.
• You can send Form TX19 and the attachments online through the "Submit documents" service in your Represent a Client account, or mail or fax them to the tax services office for your region (for B.C., the Coastal and Central British Columbia Tax Services Office; the address and fax number are on the CRA's clearance certificate page). The CRA says it will send the legal representative an acknowledgement letter within 45 days; if all the necessary documents were provided, the assessment can take up to 120 days. Allow for this wait when planning when to distribute the estate.
• Attach the will and the probate documents, a list of all the assets the person had at death (including jointly held assets and RRSPs and RRIFs with named beneficiaries) with their cost and fair market value, and how much has already been distributed and how the rest is to be distributed.
• If the estate is distributed without a clearance certificate and the estate still owes the CRA money, the executor is personally liable up to the value of the property distributed (section 159 of the Income Tax Act).
• After you get a clearance certificate, the CRA says any unpaid tax is the responsibility of the estate, the beneficiaries or the people who received the distributed property.
• If the estate does not have enough money to pay what it owes the CRA, you generally cannot get a clearance certificate.

Do children have to use their own pay to pay their parents' tax? Children do not have to pay their parents' tax with their own money just because they are the children. But if a child is also the executor, or has already received property from the estate, they may be liable to that extent. And do not assume that if the home is transferred out first, the tax can no longer be collected from anyone.

Selling the home after you get it.

• If the estate has not been distributed and the executor sells it: the increase (the sale price minus the fair market value on the day of death and the costs of selling) is reported on the estate's T3 return.
• If it has already been given to a child and the child sells it: it is reported on the child's own return.
• B.C. home flipping tax: if the child who inherits the home is related to the person who died, the days the person who died owned it and the days during estate administration can be added together; if it is sold before these add up to 730 days, a B.C. home flipping tax return must be filed within 90 days after the sale to claim the exemption for the death of an individual. You can file the return online from "File your BC home flipping tax return" on the B.C. home flipping tax page; for questions, call 1-877-387-3332 (250-387-3332 in Victoria) or email ITBTaxQuestions@gov.bc.ca. If no return is filed, the exemption cannot be used.
• The exceptions to the federal "flipping rule" (owned for less than 365 days) also include "the death of the taxpayer or a related person"; please have an accountant look at whether quickly selling an inherited home counts (see section 17 for how to look up an accountant).

Related: For how to convert the service hours of the CRA's individual tax line to B.C. time, and which number to call if you cannot pay a tax debt all at once, see the section "Taxes and government benefits for individuals" in Guide No. 7, Phone directory.

10. B.C. property transfer tax (PTT): a separate cost when title is transferred

When it is paid. When you buy a property in B.C., or get an interest in a property registered at the land title office, you or your lawyer or notary must file a property transfer tax return and pay the tax, unless an exemption applies. Most transfers are handled by a lawyer or notary.

It is based on fair market value, not the contract price. PTT is based on the fair market value on the day of registration at the land title office. If the sale was not on the open market (for example, a gift or a sale at a low price between family members), the fair market value can be based on a recent independent appraisal; where appropriate, a BC Assessment value can also be used (it reflects market conditions on July 1 of the previous year, so it cannot be used if the property has been changed or the market has moved).

Tax rates.

• General PTT: 1% on the part of the fair market value up to $200,000; 2% on the part from $200,000 to $2,000,000; 3% on the part over $2,000,000.
• If the residential part is worth more than $3,000,000, a further 2% applies to the part over that amount.
• When a foreign national, a foreign corporation or a "taxable trustee" acquires residential property in a specified area, an additional property transfer tax also applies: 20% of the fair market value of their share. The specified areas include the Capital Regional District (including Victoria), Greater Vancouver, the Fraser Valley, the Central Okanagan and the Nanaimo region.

Example. A $1,000,000 home transferred as a whole, with no exemption and no additional tax: $200,000 × 1% + $800,000 × 2% = $2,000 + $16,000 = $18,000. Whether it has to be paid depends first on whether an exemption applies; and it is not a choice between this and the probate fee.

Transfers of a family home between relatives can be fully exempt if conditions are met (the family principal residence exemption). The common conditions:

• the person getting the home (the transferee) is a Canadian citizen or permanent resident;
• the transferee is a "related individual" of the transferor (or of the person who died, or of the settlor of the trust) under B.C.'s rules: children, grandchildren, great-grandchildren and their spouses; parents, grandparents, great-grandparents; a spouse, and a spouse's children, parents, grandparents and great-grandparents. Children include stepchildren. Brothers and sisters do not count.
• the home is a principal residence: before the transfer, the original owner or the transferee lived in it and used it as their home (generally for 6 months, though this may vary); the home is designed and used for three or fewer families; and a person can have only one principal residence at a time.
• any part that BC Assessment classes as non-residential, and any land over 0.5 hectares, is not covered by the exemption, but the rest can be partly exempt.
• transferring only part (for example, half) also qualifies.

There are three routes, each with its own requirements:

So the route through an estate after a death does not simply copy the "6 months in a row before a transfer while the owner is alive" rule.

Some transfers after a death:

• The home is first transferred into the executor's name: exempt from PTT (code 09).
• Joint tenancy, one owner dies, and it passes to the surviving owner: exempt from general PTT (code 08), and it can be done online with the LTSA's "Transmission to Surviving Joint Tenant" application. But this does not exempt it from the additional property transfer tax: if the surviving owner is a foreign national, the 20% additional tax may apply.
• Transferring it into a trust: whether tax is owed and whether an exemption applies depends on the situation (section 12).

The above is only a summary of the conditions, not a guarantee of approval. A rental property cannot use the principal residence exemption just because "the parents are giving it to the children". Have a lawyer or notary fill in the return based on the full conditions, the share and the exemption code (see section 17 for how to check a lawyer's or notary's licence). If you have questions, call the B.C. property transfer tax line at 1-888-841-0090 (toll-free) or email PTTENQ@gov.bc.ca.

The federal principal residence exemption (income tax) and B.C.'s family principal residence exemption from property transfer tax are two different sets of rules. One is CRA income tax, the other is B.C. property transfer tax; the conditions are different, and meeting one does not mean you meet the other.

Related: For B.C.'s property transfer tax exemptions for first-time home buyers and for newly built homes, which are two other exemptions, see the section "B.C. property transfer tax and the federal new home GST rebate are two separate things" in Guide No. 3, Housing.

11. Annual property tax, the Home Owner Grant, property tax deferment and the speculation and vacancy tax

Annual property tax is a separate cost. In the City of Victoria, property tax is paid to the city. After someone dies or the home is transferred, check the property tax account, the mailing address and any automatic payments, and whether any tax is owing. City of Victoria property tax enquiries: 250-361-0228, email propertytax@victoria.ca. If the home is in Saanich, Oak Bay, Langford or another municipality, contact your own municipality.

The Home Owner Grant has to be applied for from the province every year. The City of Victoria no longer takes these applications; apply directly to the B.C. government, phone 1-888-355-2700. The conditions include:

• you are a registered owner of the home (or the spouse or a relative of a registered owner who has died);
• you are a Canadian citizen or permanent resident;
• you live in B.C.;
• it is your principal residence;
• the home's assessed value is not over the threshold (if it is over, the grant is reduced or not available).

After the parents die, a spouse or relative living in the home needs to check again whether they qualify, and apply every year. If you qualified last year but did not apply, the province says you may be able to apply for a retroactive grant.

Property tax deferment loans (Property Tax Deferment). People 55 or older, surviving spouses, people with disabilities, or families with children may be able to take part: the Ministry of Finance pays the property tax for you first, registers a limited lien on the home, and you repay it later with interest. Property taxes deferred in 2026 or later are charged compound interest. While you are in the program, changes to the title are restricted:

• selling the home, adding anyone other than your spouse to the title, removing a living owner from the title, and most refinancing: the whole loan must be paid off first;
• when an owner dies and their share passes to the surviving joint tenant, or into the name of the executor or administrator: the province's consent is not needed;
• transferring from the executor to the surviving spouse: the transfer documents and proof of the spousal relationship must first be sent to the province to get its consent;
• the province's payout letter is calculated as of the date the letter is issued and cannot be backdated to the day the owner died.

So parents who want to add a child's name and are in the deferment program should first work out how much has to be repaid. Phone 1-888-355-2700.

The speculation and vacancy tax. Owners of residential property in some areas of B.C. must make a speculation and vacancy tax declaration every year, even if nothing has changed, by March 31. The province sends a declaration letter to owners in taxable regions, with a declaration code on it. To find out whether your home is in a taxable region, use the map on the province's website. If you qualify, you can be exempt, but you also claim the exemption by making the declaration.

The mailing address on title. Notices for property tax, assessments and the speculation and vacancy tax may be sent to the address registered on title. If the owner has died or moved, you can apply online to the LTSA to change the address.

Related: For the ongoing costs of owning a home after you buy it, such as annual property tax, insurance and repairs, see the section "Before you buy, work out your down payment and ongoing costs" in Guide No. 3, Housing; for what to do if you cannot get through when calling a government office, see the section "What to do if you cannot get through" in Guide No. 7, Phone directory.

12. Trusts: a tool for managing money and property, not a tax-free box

What a trust is. A trust is an arrangement in which a "trustee" manages property for "beneficiaries" according to the trust document. It can help arrange things such as children who are still minors, children who need long-term care, money to be paid out in several stages, and a blended family that needs to look after the children on both sides. The costs: it costs money to set up; every year it has to be managed, its accounts kept and possibly a T3 return filed; and you need a trustee you can rely on. For complicated families it is worth looking into; simple families should also first work out the annual cost of keeping it going.

A testamentary trust and a living trust are not the same thing.

• Testamentary trust: set out in the will, and only starts working after the person dies. It can set out how much the children get at what age, but the income tax due at death and the probate fees do not disappear just because the word "trust" has been added.
• Living trust: property is put into it while the person is still alive. For an ordinary family trust, putting a home into it may itself be treated as selling it once at fair market value.

Two kinds of trusts to consider if you are 65 or older.

• Alter ego trust: set up after 1999; the settlor was 65 or older when it was set up; while the settlor is alive, they are entitled to all of the trust's income, and only the settlor can receive or use the trust's income or capital.
• Joint spousal or common-law partner trust: also set up after 1999, by a settlor who was 65 or older when it was set up; until the later of the two deaths, the settlor and their spouse are entitled to all of the trust's income, and only the two of them can receive or use the trust's income or capital.

The CRA says that transferring capital property to a spouse, a spousal trust, a joint spousal or common-law partner trust or an alter ego trust generally does not result in a capital gain at the time (there are other conditions, such as residence). But this does not mean it is never counted: an alter ego trust on the day the settlor dies, and a joint spousal or common-law partner trust on the day the later of the two dies, are each treated as having sold all their capital property at fair market value. Most other trusts are treated as selling every 21 years. Putting a home into a trust does not mean the increase will never be counted.

Putting your home into a trust actually calls for more care. Since 2017, a trust can use the principal residence exemption only if it is one of these kinds:

• an alter ego trust, a spousal trust, or a joint spousal or common-law partner trust (the person who benefits from the exemption is the settlor or their spouse, who is a Canadian resident for tax purposes that year);
• a qualified disability trust;
• a trust whose beneficiary is under 18 at the end of the year, is a Canadian resident for tax purposes, and has a mother or father who is the settlor of the trust, where either both parents had died before the start of the year or the trust arose because of the death of one of the parents;
• a particular trust whose beneficiary qualifies for the disability tax credit and is the only one who can use the trust's income and capital.

An ordinary family trust will very likely not be able to use the principal residence exemption when the home is sold later.

B.C. property transfer tax also has to be worked out separately. Being able to put off federal income tax does not mean the B.C. transfer is exempt.

• Transferring from the trustee of a living trust to a beneficiary (a related individual of the settlor) may be exempt under code 41 (section 10).
• The step of transferring the home into a trust: the "transfer to a trustee" exemption in the province's exemption codes (code 25) covers a few specific situations: the settlor transferring the home to the Public Guardian and Trustee (PGT) or a licensed trust company, with the trust only for the settlor's own benefit (and later transferring it back to the settlor); or transferring the home to the PGT to hold separately for a related individual who is a minor (the home must be a family farm, a recreational residence or a principal residence). An ordinary family trust with family members as trustees is not among them; please have a lawyer go through, point by point, whether tax is owed (see section 17 for how to check a lawyer's licence).
• If the trust has a foreign beneficiary or a foreign trustee, the trustee may be a "taxable trustee", and the 20% additional property transfer tax applies in specified areas such as the Capital Regional District.

The cost of annual reporting. Many trusts have to file a T3 return every year, with Schedule 15 (information on the trustees, beneficiaries and others). In recent years the CRA has been adjusting every year which trusts have to file and what the exceptions are (the bare trusts mentioned in section 6 are part of this).

Before you decide, have a lawyer and an accountant together give you a complete estimate: what taxes and fees are due when it is set up, how much it costs each year, who will be the trustee, who takes over if the trustee dies, what happens if the parents lose capacity or die, and how it will later be passed to the children. Talking only about "how much probate fee is saved" is not enough.

13. If the children have no cash, do they have to sell the home cheaply?

Not necessarily. Being "treated as sold" does not in itself force anyone to sell the home; what can really force a family to sell is money that falls due: tax, the mortgage, property tax, insurance, repairs, legal fees, and the share owed to the other children.

First work out the bills and the timing, then talk about whether to sell. First have an accountant work out how far the principal residence exemption, the rollover to a spouse and similar rules can be used, and estimate how much tax will finally be owed (see section 17 for how to look up an accountant). The executor lists the tax, the debts that are due, the costs of keeping the home, the administration costs and each deadline in a table. Do not just multiply the home's value by a tax rate and treat that as the tax owed; and do not assume the CRA will wait forever.

T2075: tax at death can be paid over up to 10 years. Subsection 159(5) of the Income Tax Act provides:

• the extra tax arising from being "treated as sold" at death and similar rules can, if the executor so elects, be paid in up to 10 equal yearly instalments;
• the first instalment is still paid by the original payment deadline, and one instalment is paid on the same day each year after that;
• security acceptable to the CRA must be provided;
• interest is charged on the unpaid amount at the prescribed rate in effect when the election is made.

So it is not "pay in ten years' time", and not every amount owed can be paid in instalments. Ask the CRA for details: 1-888-863-8657.

General payment arrangements. If you really cannot pay all at once, you can explain your financial situation to the CRA, and the collections officer will discuss a repayment plan based on your ability to pay. The CRA will first look at whether you have already tried reasonable options such as borrowing money or adjusting your finances. Until it is paid off, interest is charged at the prescribed annual rate, compounded daily.

These options are only things that can be discussed; there is no guarantee that every estate will be approved. How long the home can be kept depends on whether there is enough cash and whether the executor has the power, and not just on "we cannot bear to sell it".

14. Life insurance: cash for the family to deal with things

What insurance can and cannot do. How a home is passed on is about title; life insurance is about paying a sum of cash when the insured person dies and the policy conditions are met. The CRA says most amounts received from a life insurance policy after someone dies do not have to be reported as income. But insurance does not change how the increase in the home's value is worked out: whether there is tax and who has to pay it has nothing to do with whether insurance was bought.

Three ways it may help:

1. Adding cash: helping the estate pay the tax that has been worked out, the mortgage, various fees and the costs of the transition period;
2. Helping keep the home: the family does not have to rush to sell;
3. Dividing things more evenly: one child gets the home and the other children get the insurance money. But home prices, debts, taxes and the amount of coverage all change, so it cannot be guaranteed to stay "exactly fair".

Two main types (Financial Consumer Agency of Canada):

The illustration figures from the insurance company are not a promise; ask clearly which amounts are guaranteed and which are only projections.

Things to note when applying. Age, health, the amount of coverage and the product design all affect the price and whether you can get coverage. You may need to fill in a health questionnaire or have a medical exam. Fill in the application form completely and truthfully; otherwise the insurance company may later cancel the policy or refuse to pay a claim. Getting a proposal does not mean you are already covered.

An example of working out a gap, not a recommended amount of coverage. Suppose a professional estimates that a family will need $200,000 in cash when the parents die (which might include tax, debts and administration costs), and only $50,000 of cash in the estate can be used; the gap is $150,000. If there is already a policy in force that will really pay enough after policy loans and similar amounts are taken off, and the money can be used legally and on time for these costs, then it can fill the gap. If these points cannot be met, however large the coverage looks on paper, it cannot be used as cash for the estate.

This $200,000 is not worked out from the home's value and a tax rate, and it does not mean every family will owe this much tax. If the whole increase on the principal residence is tax-free and other cash is enough, or the premiums cannot be afforded, you do not necessarily need to buy more insurance; compare it alongside savings, other assets and borrowing.

Mortgage life insurance is not insurance left to your children. When you get a mortgage, the bank often offers optional "mortgage life insurance": when you die, it pays the rest of the mortgage to the bank. The Financial Consumer Agency of Canada says:

• the beneficiary is the lender, and the money paid can only be used to pay off the mortgage;
• as the mortgage is paid down, the amount it pays also goes down, but the premium generally stays the same;
• it is voluntary, and the bank cannot force you to buy it;
• term or permanent life insurance may be better value: the coverage does not go down with the mortgage, and your family can decide whether to pay off the mortgage first or use the money for something else.

There is also "mortgage default insurance" (required when the down payment is less than 20%), which protects the bank; it is different from all of the above, so do not confuse them.

What if the insurance company fails? The Financial Consumer Agency of Canada says Assuris protects life insurance benefits up to certain limits.

Related: For what term, whole life and universal life insurance each are, see section 6 of Guide No. 1, Insurance; for policy loans and the tax on death benefits, see section 7 of the same guide.

15. Who you name to receive the insurance money decides whether it helps

Naming a child directly and naming "the estate" have different effects (Part 3 of B.C.'s Insurance Act):

• If a beneficiary is named, from the moment the insured person dies the insurance money is not part of the insured person's estate, and the insured person's creditors cannot claim it (section 65(1)). So it is not counted for probate fees.
• If the beneficiary named is a spouse, child, grandchild or parent, while the designation is in effect, the insurance money and the insured person's rights under the policy cannot be seized or taken in enforcement proceedings (section 65(2)).
• If the beneficiary is described with words such as "estate", "heirs" or "next of kin", in law it is treated as naming the executor of the estate (section 59(3)).
• If no beneficiary is named, the insurance company pays it to the estate by default (Financial Consumer Agency of Canada).
• Insurance money that goes into the estate: it is convenient for the executor to use it for the estate's costs, but it counts toward probate fees and may also be used to pay the estate's debts.

If it is paid directly to a child, the child does not necessarily have to use it for the estate's tax. The insurance money is not part of the estate; once the child gets it, it belongs to the child. If the family plan is "use this money to pay the estate's tax", have a lawyer set out in advance how the beneficiary should be named and how the child will lend or pay the money to the estate (see section 17 for how to check a lawyer's licence); do not rely only on "the child will surely be willing".

Be clear whose creditors are kept out. Section 65 says the creditors of the "insured person" cannot claim it. Whether the child's own creditors can claim it once the money is in the child's account is a different matter. Whether the policy has been pledged or assigned, whether the beneficiary designation is valid, and whether anything was done to defeat creditors all have to be looked at separately. Insurance is not a tool for avoiding debts.

Revocable and irrevocable.

• An ordinary beneficiary can be changed at any time, without telling them.
• An irrevocable beneficiary: the designation must be made while the insured person is alive, in the policy or a declaration (it cannot be in a will), and filed with the insurance company's head office in Canada; changing it later requires that beneficiary's consent (section 60).

The will and the policy have to match. A beneficiary designation made in a will has no effect against a designation made later (section 61(2)). Changing your will does not mean the insurance company's records have changed, and vice versa. For each policy, check with the insurance company who is currently registered as the beneficiary.

If a beneficiary dies before the insured person. If the policy does not say what happens, that share is divided equally among the other surviving beneficiaries; if none of them are alive, it goes to the insured person or their estate (section 63). So it is best to name an alternate beneficiary.

If a child is a minor, filling in just a name is not enough. In B.C. the age of majority is 19. When insurance money is to be paid to a minor:

• if the insured person named a trustee for the child in the policy or a declaration, the insurance company pays the money to the trustee (sections 62 and 88);
• if no trustee was named, it is paid to the Public Guardian and Trustee of British Columbia (PGT) to manage;
• a beneficiary who is 18 or older can claim the insurance money themselves (section 88(4)).

If you want the child to receive the money in several payments, or need long-term care for a child with special needs, have a lawyer draft the terms.

When the money can be received. Once the insurance company receives enough proof (the insured person's death, their age, the claimant's right to receive the money, and the beneficiaries' names and ages), it must pay within 30 days (section 73). If underwriting is disputed or the claim documents are not complete, do not count on the money as if it were already in hand.

A few questions to ask an insurance advisor:

• Who is the insured person? Whose death triggers the payout?
• Can we afford the premiums in the long run?
• Which amounts are guaranteed, and which are only projections?
• How much will policy loans, pledges and unpaid premiums reduce the payout?
• What documents are needed for a claim?

You could ask in English: "Who is the beneficiary on file now? Is it revocable? Is there a contingent beneficiary?"

Related: For what to check when naming a beneficiary and an alternate beneficiary, see section 7 of Guide No. 1, Insurance.

16. Comparing the approaches side by side

Below is an order for discussing things, not an answer chosen for every family. What to compare is the total cost, whether the parents' housing is secure, whether there is enough for retirement, family relationships, and whether there will be cash later, not just one tax or fee.

17. Who can help, how to check their licence and what to prepare before meeting

Who handles what, and where to check their licence:

• B.C. lawyer: wills, trusts, adding a name, transfers, family law, disputes over an estate, and going to court. To check a licence: the Law Society of British Columbia's "Lawyer Directory"; enter the lawyer's last name to see their practising status and whether they have any discipline or practice restrictions. The Law Society does not recommend lawyers for you.
• B.C. notary public: matters with no dispute, such as wills, powers of attorney, representation agreements, buying, selling and transferring real estate, refinancing and estate planning. Notaries do not take on lawsuits or go to court. To check a licence: on the website of the Society of Notaries Public of British Columbia, click "Find a Notary" to go to "Verify a Notary License", where you can check the status of a licence by name, licence number, address or city.
• Accountant (CPA): working out tax and cash flow. To check: the member directory and firm directory of the Chartered Professional Accountants of British Columbia (CPABC).
• Life insurance advisor: to sell insurance in B.C., you need a licence issued by the Insurance Council of British Columbia. To check a licence: the Insurance Council's "Insurance Licensee Directory", which shows the licence status, the licence class and which insurance agency or firm the person is authorized to represent. The Financial Consumer Agency of Canada also suggests asking whether the person has passed the Life Licence Qualification Program (LLQP) exam.
• Property appraiser: a gift, a low-price transfer and a death all need a fair market value, so it is best to have an independent appraiser prepare a report. The website of the Appraisal Institute of Canada (a national professional association of appraisers) has "Find an Appraiser", where you can look up its members by city, province and property type. Before hiring an appraiser, ask about their professional qualifications, and say whether the report is for tax, a transfer or the estate.
• Property transfer tax: B.C. Ministry of Finance 1-888-841-0090. Annual property tax: the municipality where the home is (City of Victoria 250-361-0228). Home Owner Grant and property tax deferment: 1-888-355-2700. Land title: LTSA 1-877-577-5872. B.C. home flipping tax: 1-877-387-3332. CRA individual tax: 1-800-959-8281.

If your income is not high, or you just want to ask first: People's Law School lists these:

• Access Pro Bono legal clinics: volunteer lawyers give people with low or modest incomes 30 minutes of free legal advice, phone 604-878-7400;
• BC Legal Referral Service: helps you find a lawyer or notary, with a free first consultation of 15 to 30 minutes, phone 604-687-3221;
• Dial-A-Law, a free legal information phone line: 1-800-565-5297.

What to say (in English):

• To a lawyer: "I'd like advice on passing my house to my children in BC — a will, adding a name to title, or a trust. Do you handle wills and estates?"
• To an accountant: "Can you estimate the tax on my house at death, and compare it with gifting it now?"
• About property transfer tax: "Does a transfer of my principal residence to my daughter qualify for the related individual exemption?"

Before meeting your family and professionals, prepare these:

• the State of Title Certificate (whose names are on it, each person's share, and whether it is joint tenancy or tenancy in common);
• the purchase contract, the costs of buying, and receipts for major renovations;
• a timeline of which years you lived there, which years it was rented out, and when its use changed;
• the mortgage, tax owing and other debts;
• the tax residence status, and the citizenship or permanent resident status, of the parents and the children;
• existing wills, powers of attorney, trust documents and insurance policies (especially the beneficiary page);
• whether each child wants to live there and can afford it.

If anyone in the family lives in another province or another country, or is a non-resident, the local law and tax rules have to be checked separately.

One last word. There is no "transfer method" that is best for every family. Some families are suited to inheritance later, some to selling or giving now; complicated situations may use a trust, and if there is not enough cash, insurance may be needed alongside. Secure housing for the parents, clarity for the children, and money to pay the bills when they fall due: only when all three are thought through together is the plan complete.

Related: For what to prepare before calling a government office and what to say if English is hard for you, see the section "Get ready before you call" in Guide No. 7, Phone directory.

Related guides

• → No. 12 · Marriage & living together
  How B.C.'s Family Law Act, the CRA and IRCC each define a spouse and a common-law partner; how to list property and debts when you separate, whether inheritances and gifts count as excluded property and how an increase in value is divided (section 3); and telling the CRA promptly when your marital status changes (section 6).
• → No. 3 · Housing
  Finding housing and getting housing help in B.C.; before you buy, working out the down payment and ongoing costs such as property tax and insurance; B.C. property transfer tax exemptions for first-time buyers and newly built homes; what to ask before and after you sign a purchase contract; and reverse mortgages for seniors who own a home.
• → No. 1 · Insurance
  Finding the coverage you already have; how term, whole life and universal life insurance differ (section 6); policy loans, the tax on death benefits and what to check when naming a beneficiary (section 7); and how to make a claim or complain.
• → No. 15 · Saving tax & investing
  How tax planning, tax avoidance and tax evasion differ (section 1); the tax rules for each of the TFSA, RRSP, FHSA, RESP and RDSP (section 2); and the five things to ask when someone presents a product to you, and how to check their credentials.
• → No. 7 · Phone directory
  What to prepare before calling a government office and what to say if English is hard for you; how to convert the hours of the CRA's individual tax line to B.C. time, and which number to call if you cannot pay a tax debt all at once; and what to do if you cannot get through.

Main official links in this guide

All the official web addresses used in this guide are listed here, grouped by organization; the end of each section also lists the ones for that section. The pages of the CRA, the Justice Laws website of the Department of Justice Canada, BC Laws, the B.C. government, the Land Title and Survey Authority of British Columbia (LTSA), the City of Victoria, the Public Guardian and Trustee of British Columbia, the Financial Consumer Agency of Canada, People's Law School, Legal Aid BC, the Law Society of British Columbia, the Society of Notaries Public of British Columbia, CPABC, the Insurance Council of British Columbia and the Appraisal Institute of Canada were all opened and read on November 3, 2026; for the CRA's Forms T2075 and T1255, only the web pages for the forms were read, and the forms themselves were not opened. A few points to note: the People's Law School page on probate is a version reviewed in April 2020; the probate steps in section 8 follow it, and the filing fee was checked separately against the court rules. The main text of the People's Law School Dial-A-Law page on wills is folded and could not be read, so this guide only uses the phone number on it (section 17), and the will rules in section 7 follow the text of B.C.'s Wills, Estates and Succession Act. The People's Law School page on adding a name to title says bare trusts now have to report every year, which does not match the CRA's current FAQs; this guide follows the CRA (section 6). The CRA's page on types of trusts says bare trust reporting from 2026 is based on Bill C-15, which was still proposed; we did not check whether that bill has passed. The LTSA's fee for a State of Title Certificate is not shown on its page, and the Home Owner Grant's assessment threshold and amounts change every year, so this guide gives no figures for them. The BC Legal Referral Service is not a government agency; its phone number is taken from the People's Law School page (section 17). We could not check whether B.C. has a government body that licenses appraisers. During a later review on November 4, 2026, we also read the CRA's pages on the CGEB, representing a person who died and the clearance certificate, the B.C. home flipping tax page and its glossary, the wills registry and Home Owner Grant pages, and the LTSA's page on ordering a State of Title Certificate, and added a few points to sections 4, 6, 7, 9 and 11.

Federal tax (CRA, Department of Justice Canada)

B.C. laws (BC Laws)

B.C. government, the land title authority and the City of Victoria

Legal information and insurance

Checking licences