assets and liabilities of the deceased estate. The applicant may also be required to have published a notice in a major newspaper of an intention to make the application for probate. Distribution of estate After probate is granted, executors are empowered to deal with estate assets, including selling and transferring assets, for the benefit of the beneficiaries. For some transactions, an executor may be required to produce a copy of the probate as proof of authority to deal with property still in the name of the deceased person, as is invariably the case with the transfer or conveyance of land. Executors are also responsible for paying creditors and for distributing the residual assets in accordance with the will. Some Australian jurisdictions require a notice of intended distribution to be published before the estate is distributed. Canada Inheritance law in Canada is constitutionally a provincial matter. Therefore, the laws governing inheritance in Canada is legislated by each individual province. Ontario The probate process in Ontario is a legal process where a court approves the validity of a will and grants authority to the executor named in the will to distribute the deceased person's assets according to the instructions in the will. The process generally involves the following steps: The executor applies for a certificate of appointment of estate trustee (probate) from the court, along with the original will and any required supporting documents. The court reviews the application and if satisfied that the will is valid and that the executor is suitable, it will issue a certificate of appointment of estate trustee. The executor uses the certificate to gather and manage the deceased person's assets, pay any debts and taxes, and distribute the assets according to the instructions in the will. The executor must provide an inventory of the assets and liabilities of the estate and file it with the court and distribute the assets to the beneficiaries according to the Will. The executor must also file an estate information return with the Ministry of Finance within 90 days of being issued the certificate of appointment of estate trustee. Once the assets have been distributed and any debts have been paid, the executor will apply for a certificate of final distribution from the court, which will release the executor from their responsibilities. United Kingdom England and Wales The main source of English law is the Wills Act 1837. Probate, as with