Through the deemed disposition. Only one property per family per year can claim the principal residence exemption.
The Canadian position
Through the deemed disposition. Only one property per family per year can claim the principal residence exemption.
Provincial law governs the detail, so confirm the position where the estate will be administered.
The Islamic position
The fixed shares apply to the net estate after funeral expenses, debts and any bequest capped at one third.
Where a Canadian instrument has no classical counterpart, treat it as a contemporary question for a qualified scholar.
The four Sunni schools are not recorded as differing materially on this point in the sources reviewed. Where your own case turns on it, put it to a scholar of your school.
General information, not legal or religious advice. Inheritance depends entirely on the exact family circumstances. Confirm the Canadian position with a lawyer in your province and any religious ruling with a qualified scholar.
Citations & sources
Every factual claim on this page traces to one of the references below. Legislation and dollar thresholds change — verify against the primary source before relying on any figure.
- Research Papers — Cambridge Muslim College
- Research — Cambridge Muslim College
- Academics — Islamic law and theology curriculum — Zaytuna College
- Encyclopaedia of Islam — Brill
- Principal residence exemption — Canada Revenue Agency
- What to do when someone has died — Canada Revenue Agency
- Income Tax Act, RSC 1985, c 1 (5th Supp) — Justice Laws Canada
- Wsib clearance certificate business sale ontario — Treadstone Law
- Cryptocurrency deemed disposition tax ontario — Treadstone Law
- Deemed disposition vs gifting during lifetime ontario — Treadstone Law
- Deceased final tax return estate taxes ontario — Treadstone Law
- Deemed disposition canada death emigration trusts — Treadstone Law
- Twenty one year deemed disposition trust canada ontario — Treadstone Law
- Wills & estates practice — Treadstone Law