21 Spouse And Descendants

• 21 (1) In this section:
• “household furnishings” means personal property usually associated with the enjoyment by the spouses of the spousal home;
• “net value of an intestate estate” means the value of an intestate estate after deducting from its fair market value, both inside and outside British Columbia,

• (a) the value of household furnishings distributed to a spouse under subsection (2), and
• (b) charges, debts, funeral and administration expenses, and fees under the Probate Fee Act, payable from the estate.

• (2) If a person dies without a will leaving a spouse and surviving descendants, the following must be distributed from the intestate estate to the spouse:

• (a) the household furnishings;
• (b) a preferential share of the intestate estate in accordance with subsection (3) or (4).

• (3) If all descendants referred to in subsection (2) are descendants of both the intestate and the spouse, the preferential share of the spouse is $300 000, or a greater amount if prescribed.
• (4) If all descendants referred to in subsection (2) are not common to the intestate and the spouse, the preferential share of the spouse is $150 000, or a greater amount if prescribed.
• (5) If the net value of an intestate estate is less than the spouse’s preferential share under subsection (3) or (4), the intestate estate must be distributed to the spouse.
• (6) If the net value of an intestate estate is the same as or greater than the spouse’s preferential share under subsection (3) or (4),

• (a) the spouse has a charge on the intestate estate for the amount of the spouse’s preferential share under subsection (3) or (4), and
• (b) the residue of the intestate estate, after satisfaction of the spouse’s preferential share, must be distributed as follows:
  • (i) one half to the spouse;
  • (ii) one half to the intestate’s descendants.

2009-13-21, effective March 31, 2014 (B.C. Reg. 148/2013).