Ademption: The inability to complete a testamentary gift because the asset no longer exists at the time the will-maker dies. For a discussion of ademption, see Wood (Estate), Re, 2004 BCCA 556.

Administrator: Where there is no will, the court appoints someone, usually a family member or friend of the deceased, as an administrator. The administrator gathers and distributes the estate assets, which is called administration of the estate.

Advance directive: A written instruction consenting to, or refusing, particular medical and health care. It is defined in the Health Care (Consent) and Care Facility (Admission) Act, R.S.B.C. 1996, c. 181, s. 1. Click for more.

Affidavit: A written statement of facts that is signed by the person who knows the facts to be true. It is witnessed by a lawyer, notary, or other commissioner for taking affidavits.

Attestation clause: A clause in a will that describes the signing of the will, specifying that the witnesses were both present when the will-maker signed the will, and that they signed it in the presence of the will-maker (WESA, s. 37).

Beneficiary: A person who receives a gift or benefit from the estate. A person may be named in the will as a beneficiary or may have a beneficial interest in estate assets.

Bequest: A gift of personal property set out in the will. It is typically distinguished from a devise, which is a gift not of personal but of real property. It may be a general entitlement or it may be a specific bequest.

Bond: A guarantee or indemnity obtained from an insurer. An executor or administrator may be required by a court to obtain a bond before being allowed to gather and distribute estate assets.

Capital gain: Increase in the value of an asset between the date of purchase and the date when the asset is sold. The date of sale may be deemed to be the date of the will-maker’s death.

Citation: A form (P32) requiring the executor to apply to the court for probate. If that person fails to apply for probate, he or she is deemed to have renounced executorship. An answer to a Citation is filed in Form P33.

Certificate: If the registrar conducts an investigation of the accounts as part of the procedure described in Rule 25-13 for the passing of accounts, the registrar completes the certificate in Form P39.

Clearance certificate: A tax clearance certificate from the Canada Revenue Agency confirms that all income taxes or fees of the estate are paid. Click for more.

Codicil: An addition to the will (usually a separate document attached to the will), which must be witnessed in the same manner as the original will.

Committee: A person appointed under the Patient’s Property Act or pursuant to Part 2.1 of the Adult Guardianship Act to look after the finances or well-being of a person who is incapable of doing so. Click for more.

Compliance certificate: A certificate issued by the Canada Revenue Agency confirming that a non-resident has complied with the Income Tax Act, s. 116. Click for more.

Court: Claims under WESA must be brought to the Supreme Court of British Columbia, but other matters, such as family disputes that do not include divorce, may go before the Provincial Court of British Columbia.

Death certificate: A certificate issued by the BC Vital Statistics Agency. Click for more.

Designated beneficiary: A beneficiary named in a benefit plan, such as a workplace pension plan, a TFSA (tax-free savings account), or an RRSP. Click for more.

Devise: A gift of real property described in a will.

Digital assets: Assets in online accounts, which may include Bitcoin, photo albums on Facebook, documents in DropBox, loyalty points (Air Miles, for example), or online credits (such as credit balances in an Amazon account).