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The short answer
For property in Nigeria, a separate Nigerian will, drafted by a Nigerian lawyer and limited to your Nigerian assets, usually makes the estate easier to deal with in Nigeria, where banks and land registries need a Nigerian grant of probate before they act. It can also lower Ontario's estate administration tax on Nigerian bank accounts and shares, though Nigerian real estate is already outside that tax. The two wills must be drafted together so neither revokes the other.
A Nigerian living in Ontario often owns a house or condo in Canada, an RRSP, a Lagos flat, a plot in the village and a Nigerian bank account or two. One will can deal with all of it. The question is whether one will works well in two legal systems, and when two wills work better.
Why the Nigerian side needs its own grant
In Nigeria, banks and registries act on a court grant: probate where there is a will, letters of administration where there is not. A Daily Trust explainer (December 2023) quoted a tier-one banker that Nigerian banks release a deceased customer's funds only on probate or letters of administration, and that being named next of kin does not by itself entitle anyone to inherit. Mondaq's 2024 guide to letters of administration in Lagos describes the steps when there is no will: an online application, at least two administrators, a certificate endorsed by each bank, estate fees set as a percentage of the estate, two sureties with affidavits of means, an interview and a 21-day newspaper notice for objections.
If only an Ontario will exists, the Ontario grant generally has to be recognised in Nigeria before Nigerian banks or registries act on it, an extra step Nigerian lawyers handle; ask how it works in the state concerned. A Nigerian will, proved directly in the Nigerian court where the assets are, avoids that step. Formalities, witnesses and the court that handles probate vary by state, so the Nigerian will should be drafted by a lawyer in the state where most of the property is.
What Ontario's estate administration tax counts
Ontario's Ministry of Finance page (updated 24 June 2026) sets the estate administration tax for certificate applications from 1 January 2020 at CAD 15 for every CAD 1,000, or part, of the estate's value above CAD 50,000; estates of CAD 50,000 or less pay none. The value includes bank accounts, foreign accounts included, vehicles in or outside Ontario and other property wherever located. It excludes real estate outside Ontario. Where the court issues a certificate limited to the assets in a particular will, only the assets in that will are counted.
Worked example (illustrative figures only)
| Item | One will covering everything | Ontario will plus Nigerian will |
|---|---|---|
| Ontario assets | CAD 400,000 | CAD 400,000 |
| Nigerian bank accounts and shares | CAD 50,000 | Under the Nigerian will |
| Lagos house | Excluded (real estate outside Ontario) | Under the Nigerian will |
| Value for Ontario tax | CAD 450,000 | CAD 400,000 |
| Estate administration tax | CAD 6,000 | CAD 5,250 |
Check: (450,000 − 50,000) ÷ 1,000 × 15 = 6,000; (400,000 − 50,000) ÷ 1,000 × 15 = 5,250. The saving here comes only from the Nigerian accounts and shares; the Lagos house was outside the tax either way. Whether the Ontario will can use a limited certificate depends on how the wills are drafted and applied for, which an Ontario estates lawyer decides.
How the two wills must fit together
- No accidental revocation. Wills normally open by revoking earlier wills. Each will must say it deals only with its own assets and does not revoke the other.
- Clear asset split. Define the Nigerian estate (land, Nigerian accounts, shares in Nigerian companies) and the rest of the world separately, with nothing falling between them.
- Executors who can act. Nigerian executors living in Nigeria can apply to the Nigerian court without travelling; Ontario executors handle Canada.
- Debts and taxes. Say which estate pays debts and Canadian taxes, so one set of beneficiaries does not bear the other's costs.
- Update both together. A new Ontario will that forgets the Nigerian one can undo it.
Canadian tax still applies to the whole estate
Two wills split administration, not Canadian income tax. If you were resident in Canada at death, Canada's rules on death apply to your worldwide property, including the Lagos house, so the estate's Canadian executors will need values and cost figures for the Nigerian assets as well; an accountant can explain what the final return involves. Keep a list of what you own in Nigeria, where the title documents are and who holds copies.
What to check first
- List Nigerian assets by state and type: land, accounts, shares.
- Ask an Ontario estates lawyer whether a primary and secondary will structure suits you.
- Have a Nigerian lawyer in the relevant state draft the Nigerian will to fit.
- Store originals where each set of executors can find them.
For estates without a Nigerian will, see letters of administration for a bank claim. For the wider conflict-of-laws questions, see an Ontario will and Nigerian property; for managing property while alive, a power of attorney for Nigeria from Canada.
Where Pryme fits
Executors need to find accounts quickly. Keeping your Nigerian money in identifiable accounts, with statements you can generate as verifiable documents through VerifyDoc.ai (receipts and statements), makes the asset list in your will easier to prove.
Questions people ask
Do I need a separate will for my property in Nigeria?
Not by law, but a Nigerian will limited to Nigerian assets lets executors go straight to a Nigerian court instead of first having an Ontario grant recognised.
Does Ontario estate tax apply to my Lagos house?
No. Ontario's estate administration tax excludes real estate outside Ontario. Foreign bank accounts are included.
How much is Ontario estate administration tax?
CAD 15 per CAD 1,000, or part, of estate value above CAD 50,000, for applications from 2020; CAD 50,000 or less pays none.
Can two wills cancel each other?
Yes, if badly drafted. Each must be limited to its own assets and state that it does not revoke the other.
Sources
- Ontario Ministry of Finance: Estate Administration Tax (updated 24 Jun 2026) · accessed Oct 2026
- Daily Trust: Why next of kin cannot access a deceased's inheritance (10 Dec 2023) · accessed Oct 2026
- Mondaq (Tope Adebayo LP): 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.