A Canadian Affidavit of Domicile is a sworn written statement used to confirm the province or territory where a deceased person was legally domiciled — that is, maintained their permanent home — at the time of their death. The document is made under oath or solemn affirmation by a person who has personal knowledge of the deceased’s place of residence, typically the estate trustee (executor), a family member, or the deceased’s legal representative.

Domicile is a foundational concept in Canadian estate law because it determines which province’s succession legislation applies to the distribution of the deceased’s estate, which court has jurisdiction for probate proceedings, and which provincial tax rules govern the estate. Unlike simple residency, domicile under Canadian common law requires both physical presence in a province and the intention to make that province one’s permanent home. A person can maintain residences in multiple provinces but can have only one domicile at any given time.

The legal framework for domicile affidavits involves the Canada Evidence Act (R.S.C. 1985, c. C-5) for federal proceedings and provincial evidence acts for provincial matters. In Quebec, domicile is governed by Articles 75 through 83 of the Civil Code of Québec (Code civil du Québec), which define domicile as the principal establishment of the person. Making a false statement in the affidavit constitutes perjury under section 131 of the Criminal Code of Canada (R.S.C. 1985, c. C-46), carrying a maximum penalty of fourteen years imprisonment.

A Canadian Affidavit of Domicile is needed whenever the deceased person’s estate involves the transfer of securities, financial accounts, or property across provincial boundaries, or when a financial institution or government agency requires formal confirmation of the deceased’s provincial domicile. Securities transfer agents registered with the Canadian Securities Administrators routinely require this affidavit before transferring stocks, bonds, mutual funds, or other investment holdings held in the deceased’s name.

Banks and financial institutions require the affidavit for releasing RRSP, RRIF, TFSA, and other registered accounts, as the province of domicile affects the tax treatment of these accounts under the Income Tax Act (R.S.C. 1985, c. 1 (5th Supp.)). Insurance companies may require it before paying life insurance proceeds. Pension plan administrators for workplace pensions, the Canada Pension Plan (CPP), and the Quebec Pension Plan (QPP) may also request domicile confirmation.

Probate applications require establishing the deceased’s domicile because each province’s probate court has jurisdiction only over persons domiciled in that province. Ontario’s Estate Administration Tax Act, 1998 (S.O. 1998, c. 34, Sched.) imposes probate fees based on the estate value, and the rate varies significantly between provinces — from Alberta’s capped maximum of $525 to Ontario’s approximately 1.5% on values exceeding $50,000.

Real estate transfers through provincial land registry offices may require a domicile affidavit, particularly when the property is located in a different province from the deceased’s residence, to establish which provincial succession law governs the property disposition.

A valid Canadian Affidavit of Domicile must include the following essential components. The header identifies the province or territory and municipality where the affidavit is sworn, establishing the geographic jurisdiction for the jurat. The Affiant’s information includes their full legal name, residential address, and relationship to the deceased — this establishes their capacity and basis for knowledge of the Decedent’s domicile.

The Decedent’s information section records their full legal name, date of death, and last known residential address including municipality, province, and postal code. The domicile certification is the core statement — the Affiant swears that the Decedent was domiciled in and was a legal resident of a specific municipality and province at the time of death.

The purpose clause identifies why the affidavit is being made — typically to facilitate the transfer of securities, financial accounts, or property. The description of assets specifies the particular securities, accounts, or property being transferred, and the transfer recipient identifies whether the assets will go to persons legally entitled under applicable provincial succession law or to specific named individuals.

The perjury notice warns the Affiant that false statements constitute criminal offences under sections 131 and 134 of the Criminal Code of Canada. The jurat records where, when, and before whom the oath or affirmation was administered, including the municipality and province, date, the deponent’s signature, and the signature and title of the commissioner for oaths, notary public, or lawyer. A governing law clause identifies the applicable provincial legislation governing the estate administration.