Probate is process where the courts confirm the appointment of the estate trustee or executor.
Probate  is a level of assurance to others that the will is valid and that your executor has the authority to act in accordance with your wishes for the handling and distribution of your assets after your death.
Probate fees  (also known as estate taxes) are changed by the province where the deceased resided only if the estate goes through the probate process. Certain provinces may have laws that allow estates of a certain value to bypass the probate process to allow for the quick and efficient settlement of smaller estates. However, it is important to recognize that probate fees are different from income tax.
When determining the value of the estate for probate purposes, certain items such as assets held joint with the right of ownership passing the surviving partner (known as joint tenancy with the right of survival) or certain assets with named beneficiaries like life insurance  or RRSP’s & RRIF’s. If you do not name beneficiaries on the RRSP’s or RRIF’s  they become part of the estate and the value of these accounts will be used to determine the probate fees.
For income tax purposes, the RRSP’s, RRIF’s and other like deferred income accounts are included in income when filing the final tax return for the deceased unless they have a named beneficiary who is a spouse or common-law partner, financially dependent child or grandchild under 18 years of age, or financially dependent mentally or physically infirm child or grandchild of any age.
Tax Planning Considerations
- Joint accounts will normally pass to the surviving account holder and typically not affected by the terms of the will.
- Joint tenancy (joint accounts and ownership) may have adverse implications if property is held joint with persons other than your spouse or common law partner.
- If your RRSP has named beneficiaries and is specifically mentioned in the will and there is conflict between the two, the matter will be settled by the laws of the province in which you reside and may not be settled according to your wishes.