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The short answer
An executor in Canada deals with the estate in two tracks. In Canada, the provincial probate court appoints the executor (in Ontario, a certificate of appointment, with estate administration tax that counts foreign bank accounts but not real estate outside Ontario) and the executor files the deceased's final tax returns. In Nigeria, banks, pension administrators and land registries release assets only to someone holding a Nigerian grant of probate or letters of administration, or a recognised equivalent, so the Nigerian assets need their own court step.
A parent in Brampton dies with a house in Ontario, an RRSP, a naira account at a Nigerian bank, a Retirement Savings Account with a Pension Fund Administrator and a building in Owerri. The executor named in the Ontario will is in Canada; most of the beneficiaries may be in Nigeria. This article sets out the order of work, using Ontario as the example province, and explains where the Canadian process stops and the Nigerian one starts. It is information, not legal advice; both countries' lawyers have a role.
Step 1: secure documents and assets
- Get several certified copies of the death certificate; Nigerian institutions will want authenticated copies.
- Find the will, and check whether there is a separate Nigerian will covering Nigerian assets; see an Ontario will and a Nigerian will.
- List every Nigerian asset with its documents: bank names and account numbers, RSA PIN and PFA, share registrars, title documents for land.
- Tell Nigerian banks of the death in writing, which helps stop unauthorised withdrawals. Who can access the account is covered in the Nigerian library's does next of kin inherit a bank account?.
Step 2: the Canadian grant and estate administration tax
In Ontario, the executor applies to court for a certificate of appointment of estate trustee (the province's term for probate). Ontario's Ministry of Finance page on estate administration tax (updated 24 June 2026) sets out how the tax is calculated for applications from 1 January 2020:
- Estates of $50,000 or less
- No tax.
- Above $50,000
- $15 for each $1,000, or part of $1,000, of the total estate value above $50,000.
- Foreign assets
- Foreign bank accounts and property located outside Ontario are counted, but real estate outside Ontario is not.
- Follow-up
- An Estate Information Return is due within 180 calendar days after the certificate is issued.
Worked example (illustration only)
Example: the Ontario estate (house, bank and investment accounts) is worth $430,000, and a Nigerian bank account holds the equivalent of $10,000. The building in Owerri is excluded because it is real estate outside Ontario. Total value: $440,000. The amount above $50,000 is $390,000; 390 × $15 = $5,850 of estate administration tax. The Nigerian account adds $150 to the bill; the Nigerian building adds nothing.
Ontario's page also notes that where a limited certificate is used (for example with a will limited to certain assets), only those assets are counted. Other provinces have their own probate processes and fees.
Step 3: Canadian tax
The executor files the deceased's final return, reporting worldwide income to the date of death, including Nigerian rent, interest and dividends. Canadian tax rules can treat capital property as sold at death, which may include Nigerian land; ask an accountant how that applies, and whether a spouse rollover is available. Beneficiaries generally do not pay Canadian tax on what they inherit: the CRA lists most gifts and inheritances among amounts that are not taxed, though income earned on them afterwards is taxable. Many executors ask the CRA for a clearance certificate before distributing everything, so that they are not left personally answerable for tax the estate still owes; ask the CRA or an accountant whether you need one and how long it takes.
Step 4: the Nigerian side
A Canadian grant does not, on its own, open Nigerian accounts. Daily Trust's explainer (10 December 2023) reports that Nigerian banks release a deceased customer's funds only after probate (with a will) or letters of administration (without one), and that a next of kin is not automatically entitled. PenCom's 2023 FAQ says an RSA balance is paid to the executors of the will or the administrator appointed by the Probate Registry. Shares go through the registrars on the same documents.
Options, which a Nigerian lawyer will advise on for the state where the assets are:
- Apply in Nigeria for probate of the will, or letters of administration if there is no valid will covering Nigerian assets.
- Ask whether the Canadian grant can be recognised or resealed in that Nigerian state, which may be quicker where it is allowed.
- Appoint someone in Nigeria under a power of attorney to handle the application and the registries.
The Nigerian process, using Lagos as the example, is explained in Nigerian letters of administration for a death in Canada.
Step 5: distribute and record
Once both sides are cleared, distribute according to the will or the intestacy rules that apply. Pay Nigerian beneficiaries in Nigeria from the Nigerian estate where possible, rather than moving money to Canada and back. Keep a full account of receipts and payments in both currencies, with the exchange rate used each time money moved; beneficiaries in both countries will want to see it, and family disputes over Nigerian estates often start with missing figures.
Where Pryme fits
An executor can open a Pryme Personal account from Canada and use Send to pay estate expenses and beneficiaries in Nigeria, with the rate and fee shown before approval, and generate verifiable receipts through VerifyDoc.ai for the estate accounts. Pryme does not act as executor or give legal advice.
Questions people ask
Does Ontario probate tax include property in Nigeria?
Foreign bank accounts and other property outside Ontario are counted, but real estate outside Ontario is not, per Ontario's estate administration tax page.
Can I use an Ontario probate certificate to close a Nigerian bank account?
Not on its own, usually. Nigerian banks release funds on Nigerian probate or letters of administration, or a recognised equivalent; a Nigerian lawyer confirms the route.
Do beneficiaries in Canada pay tax on a Nigerian inheritance?
Generally no. The CRA lists most gifts and inheritances among amounts not taxed, though income earned on them later is taxable.
How is a deceased person's RSA paid out?
PenCom says the RSA balance is paid to the executors of the will or the administrator appointed by the Probate Registry.
Sources
- Ontario Ministry of Finance: Estate administration tax (updated 24 Jun 2026) · accessed Oct 2026
- Canada Revenue Agency: Amounts that are not reported or taxed (modified 17 Sep 2026) · accessed Oct 2026
- Daily Trust: Why next of kin cannot access a deceased's inheritance (10 Dec 2023) · accessed Oct 2026
- PenCom: Frequently asked questions, 2023 edition · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.