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The short answer
An Ontario will can mention property in Nigeria, but it does not by itself let your executors deal with it: land in Nigeria is administered in Nigeria, and banks, registrars and land registries there need a Nigerian grant of probate or letters of administration before releasing anything. Ontario's estate administration tax does not count real estate outside Ontario, which is one reason many people with homes in both countries keep a separate Nigerian will for Nigerian assets.
A will made with an Ontario lawyer usually starts "I give all my property wherever situated". It is natural to assume that covers the house in Ibadan, the plot in Lekki and the account at a Lagos bank. In wording it does. In practice, the people and institutions holding those assets answer to Nigerian law and Nigerian courts.
What the Ontario will does
Your Ontario will governs your estate in Ontario: the executor (called an estate trustee in Ontario) applies to the Superior Court of Justice for a certificate of appointment, and pays estate administration tax on the value of the estate. Ontario's guidance (updated 24 June 2026) sets that tax at nothing for estates of $50,000 or less and $15 for each $1,000, or part, of the total value above that, so a $240,000 estate pays $2,850.
Two points matter for Nigerian assets. Real estate outside Ontario is not included in the estate value for the tax. Foreign bank accounts are included. So a Lagos bank balance adds to the Ontario tax, while a Lagos house does not, because it is dealt with where it is.
Why Nigeria still needs its own grant
Nigerian institutions release a deceased person's assets only to someone holding a Nigerian grant. Daily Trust's explainer (10 December 2023) reported that a next of kin is not automatically entitled to inherit and that an estate needs probate, where there is a will, or letters of administration, where there is none, before funds are released. For land, the state land registry where the property sits will want the grant before it records a transfer.
Lagos letters of administration, as described by practitioners writing in Mondaq (29 May 2024), involve an online application, at least two administrators, bank certificates endorsed by each bank, estate fees calculated as a percentage of the estate, two sureties, an interview and a 21-day newspaper publication for objections. Probate on a will follows its own path but involves the same registry. For the steps on the Nigerian side, see letters of administration and bank claims in Nigeria.
Whether a Nigerian probate registry will accept or reseal an Ontario grant, rather than requiring a fresh Nigerian one, depends on the state and the court; we could not confirm a single rule. Ask a Nigerian lawyer in the state where the property is.
If there is no valid will covering the Nigerian property at all, it passes under Nigerian intestacy rules and letters of administration, which can take longer and may not reflect your wishes.
When a separate Nigerian will helps
- Speed. Executors in Nigeria can apply for probate on a Nigerian will without first proving an Ontario will there.
- Local executors. You can appoint someone in Nigeria who can attend the registry, alongside or instead of your Ontario estate trustee.
- Form. A will made to the formal rules of the Nigerian state is less likely to be questioned there.
- Clarity. Each will deals only with assets in its own country.
The two wills must be drafted together. A standard clause revoking "all former wills" in the later will can cancel the earlier one entirely. Each should state that it covers only property in its country and does not revoke the other. Some Nigerian family and customary land cannot be freely left by will, and state laws differ; a Nigerian lawyer should check what you actually own and can leave. See writing a will for Nigerian assets while abroad and an Ontario will and a Nigerian will side by side.
Canadian tax at death
As a Canadian resident you are taxed on worldwide income, and your estate trustee will have Canadian filings to make for the year of death that can involve Nigerian property. Any figures will be in Canadian dollars, so keep cost-base records for each Nigerian asset with your will and ask a Canadian tax adviser how they will be used. See probate steps for Nigerian assets and working out the CAD cost base of a naira investment.
What to check first
- List every Nigerian asset: land and title documents, bank accounts, shares and CSCS account, pension RSA, and where each document is kept.
- Ask your Ontario lawyer whether your will should be limited to non-Nigerian property.
- Have a Nigerian lawyer in the relevant state prepare a will for Nigerian assets, with matching revocation clauses.
- Tell your executors in both countries where the originals are.
Where Pryme fits
An up-to-date list of accounts helps executors. You can generate verifiable statements of your Pryme balances with VerifyDoc.ai to keep with your estate papers. Naira deposits with Pryme are held by a licensed Nigerian microfinance bank, so they form part of your Nigerian estate.
Questions people ask
Is an Ontario will valid for property in Nigeria?
It can name Nigerian property, but executors still need a Nigerian grant of probate or letters of administration before Nigerian banks or land registries release anything.
Do I need a separate will for Nigeria if I live in Ontario?
Not legally required, but many people with Nigerian land use one so a local executor can obtain probate in Nigeria directly. Draft both wills together.
Does Ontario estate administration tax apply to my house in Nigeria?
No. Ontario says real estate outside Ontario is not included in the estate value. Foreign bank accounts are included.
Can a second will cancel my first will?
Yes, if it contains a general revocation clause. Each will should say it covers only property in its own country and does not revoke the other.
Sources
- Ontario: Estate administration tax (updated 24 Jun 2026) · accessed Oct 2026
- Daily Trust: Explainer, why next of kin cannot access a deceased's inheritance (10 Dec 2023) · accessed Oct 2026
- Mondaq: Issuance of letters of administration in Nigeria, a practical approach (29 May 2024) · 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.