The sworn list of estate assets and their values at the date of death, filed with the probate application.
The Canadian position
It determines the probate tax payable and must be accurate — it is sworn evidence.
Undervaluing assets to reduce probate tax exposes the executor to serious consequences.
The Islamic position
The inventory is the base the faraid fractions are applied to, so its accuracy affects every share.
Valuation is at the date of death; later movements affect value, not entitlement.
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
- Apply for probate of an estate — Government of Ontario
- Estate Administration Tax — Government of Ontario
- Estates Act, RSO 1990, c E.21 — Government of Ontario
- Estate Administration Tax — Government of Ontario
- What is estate trustee without a will ontario — Treadstone Law
- What is estate administration tax ontario — Treadstone Law
- Removing replacing estate trustee ontario — Treadstone Law
- Can you challenge a will after probate ontario — Treadstone Law
- Estate trustee compensation calculated from sale proceeds ontario — Treadstone Law
- Objecting estate administration tax assessment ontario — Treadstone Law
- Wills & estates practice — Treadstone Law