The method behind The Handover Kit

The 48-60-6 System: the three real windows after a death in Canada

After a death in Canada, the paperwork doesn't arrive all at once — it arrives in three waves. The 48-60-6 System organises everything your family will face into those three windows: protect in the first 48 hours, notify over the first 60 days, and settle over the first 6 months. Same order, coast to coast — the provincial differences live inside each step.

Window 1 · the first 48 hours

Protect — the practical first steps

The first window is practical, not legal: it's the short stretch where a few decisions spare weeks of chasing later.

  • Registering the death with the province, through the funeral home.
  • Ordering enough death certificates — nearly every organisation will ask for one, and re-ordering later slows everything down.
  • Knowing where the original will is kept and who the executor is.
  • The funeral wishes, written down in advance rather than guessed at.
  • One thing many families learn too late: a power of attorney ceases at the moment of death — it does not carry over.

Window 2 · the first 60 days

Notify — one organisation at a time

There is no single place to notify in Canada. Service Canada and the CRA come first — then every bank, insurer, workplace pension, utility and subscription has to be told individually. The 48-60-6 System maps that list, organisation by organisation, in the right order.

  • Service Canada and the CRA first, then each organisation one by one.
  • The CPP Death Benefit: the executor has 60 days' priority to apply before other eligible people can.
  • The account and policy register: RRSP / RRIF / TFSA — and who is named as beneficiary on each.

Window 3 · the first 6 months

Settle — probate, taxes and the final steps

  • Probate runs through your province — in Ontario, for example, the Certificate of Appointment of Estate Trustee, with an Estate Information Return due within 180 days.
  • The estate valuation, and the final tax return within the CRA window.
  • The clearance certificate before any distribution — under section 159, an executor who distributes first can be held personally liable for taxes owed.
  • There is no inheritance tax in Canada — but there is a deemed disposition at death: the estate may owe income tax on capital gains, which surprises many families.

Questions families ask

The 48-60-6 System — FAQ

Is there an inheritance tax in Canada?

No — Canada has no inheritance tax. But there is a deemed disposition at death, which means the estate may owe income tax on capital gains before anything is distributed.

Is there one place to report a death, like the UK's Tell Us Once?

No. Service Canada and the CRA cover the federal side, and then each bank, insurer, pension and subscription must be notified individually. That's why the notification map is the heart of the 60-day window.

Does probate work the same in every province?

No — probate is provincial. The steps, names and timelines differ (Ontario uses the Certificate of Appointment of Estate Trustee, with an Estate Information Return due within 180 days). The 48-60-6 windows stay the same; the provincial details live inside each step.

Can the executor distribute the estate right away?

Distributing before the CRA issues a clearance certificate can make the executor personally liable for the estate's unpaid taxes (section 159). Settling in the right order is what the 6-month window is for.

The Handover Kit is the 48-60-6 System, ready to fill in

Every step above, turned into a guided folder: the Start Here card, the fill-in registers, the notification map and the provincial quick sheet — so your family follows a plan instead of guessing.

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