How does a beneficiary prove their entitlement to an inheritance in Ontario?

A beneficiary proves entitlement by showing where they fit: either as someone named in the will, or, where there is no will, within the order the law sets for relatives. The documents an estate trustee or institution asks for vary, so there is no single list.

With no will, the spouse takes everything if there is no issue. With issue, the spouse takes the preferential share and then one-half of the residue (one child) or one-third (two or more children), and the rest goes equally among the issue. The preferential share is $350,000 for deaths on or after March 1, 2021, and $200,000 for deaths before that date. With no spouse or issue, the estate goes to the parents, then to brothers and sisters. A common-law spouse does not inherit without a will, and their remedy is a dependant support claim.

Estate trustees are careful for good reason. Before distributing, an estate's legal representative should get a clearance certificate (Form TX19), and without one they are personally liable for the deceased's unpaid tax, up to the value distributed. If a beneficiary is under 18, the Office of the Children's Lawyer must be served when a certificate of appointment is sought.