Introduction: Settling a Philippine Estate from Canada

When a loved one passes away in the Philippines, the grief is compounded by a daunting reality: their estate — land titles, bank accounts, vehicles, and other assets — must be legally settled before any heir can claim ownership. For Filipino-Canadians living thousands of kilometres away, this process can feel overwhelming.

The good news is that you do not need to fly to the Philippines to settle an estate. Through a properly drafted Special Power of Attorney (SPA), you can authorize a trusted representative in the Philippines to handle every step of the Extrajudicial Settlement of Estate (EJS) process on your behalf — from signing the settlement deed to filing taxes with the Bureau of Internal Revenue (BIR) and transferring property titles at the Register of Deeds.

At JCA Law Office, we prepare SPAs for estate settlement as one of our most-requested Philippine legal services. This guide walks you through everything you need to know: when you need an SPA, what powers it must contain, how the EJS and BIR processes work, and how to coordinate with co-heirs from Canada.

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When You Need an SPA for Estate Settlement

An SPA becomes necessary whenever an heir cannot be physically present in the Philippines to participate in estate proceedings. Here are the most common scenarios we handle at JCA Law Office:

You Are an Heir Living in Canada

If you are a legal heir — whether a surviving spouse, child, sibling, or parent of the deceased — and you live in Canada, you cannot personally sign the Deed of Extrajudicial Settlement or appear before the BIR and Register of Deeds in the Philippines. An SPA allows you to appoint an attorney-in-fact (your agent) to act in your name and on your behalf for all estate-related transactions.

Multiple Heirs in Different Countries

It is very common for Filipino families to be spread across Canada, the United States, the Middle East, and the Philippines. An EJS requires the participation of all heirs. When some heirs are in Canada and others are in the Philippines, each heir abroad must execute their own SPA so their designated agent can sign the settlement deed alongside heirs who are physically present.

You Need Someone to Handle Government Filing

Even if you could fly to the Philippines for the signing, the post-settlement process — filing estate taxes at the BIR, waiting for the electronic Certificate Authorizing Registration (eCAR), registering the transfer at the Register of Deeds, and closing bank accounts — can take several months. Most Filipino-Canadians cannot stay in the Philippines that long. An SPA allows your agent to handle these follow-up steps over the weeks and months after the EJS is signed.

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Extrajudicial Settlement of Estate (EJS): A Quick Overview

Before diving into the SPA itself, it helps to understand the estate settlement process it supports. An Extrajudicial Settlement of Estate is a legal mechanism under Rule 74, Section 1 of the Rules of Court that allows heirs to divide a deceased person’s estate without going to court.

Requirements for an EJS

• No will: The deceased must have died intestate (without a valid last will and testament).
• All heirs agree: Every legal heir must consent to the partition of the estate.
• No pending court case: The estate must not be the subject of any ongoing judicial settlement.
• Publication requirement: The signed Deed must be published in a newspaper of general circulation for three (3) consecutive weeks.
• Bond filing: A bond equivalent to the value of personal property must be filed.

When these conditions are met, an EJS is the fastest, most cost-effective way to settle a Philippine estate. The process typically takes 3 to 8 months.

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SPA Powers Needed for Estate Settlement

A generic SPA will not work for estate settlement. Philippine government agencies require that the SPA specifically enumerate the powers being granted. At JCA Law Office, we draft estate settlement SPAs that include all of the following:

Power Granted	Purpose	Agency
Sign the Deed of Extrajudicial Settlement	Execute the EJS agreement on behalf of the heir	Notary Public
File BIR Form 1801 (Estate Tax Return)	Submit the estate tax return	BIR
Pay estate taxes	Remit the 6% estate tax	BIR / Bank
Apply for estate TIN (“Death TIN”)	Obtain the TIN required for filing	BIR
Obtain the eCAR	Secure the Certificate Authorizing Registration	BIR
Register transfer of title	Transfer land titles to the heirs	Register of Deeds
Pay transfer taxes and fees	Settle local government taxes and registration fees	Treasurer, Register of Deeds
Cancel old titles and obtain new ones	Replace titles in deceased’s name	Register of Deeds
Open/close estate bank accounts	Access deceased’s bank accounts	Banks
Appear before government agencies	Represent the heir before any office	Various
Sign affidavits and supporting documents	Execute sworn statements and waivers	Notary, BIR

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Multiple Heir Coordination

Each Heir Abroad Needs Their Own SPA

Philippine law requires that each heir who cannot personally appear must execute their own individual SPA. You cannot combine multiple heirs into a single SPA document.

Same or Different Agents

All heirs abroad may appoint the same attorney-in-fact — for example, a sibling in the Philippines. Appointing the same agent simplifies coordination and speeds up the EJS signing.

Authentication: Apostille or Consularization

Every SPA executed in Canada must be authenticated. Since the Philippines joined the Hague Apostille Convention in 2019, there are two routes:

1. Apostille (recommended): Faster and more widely accepted since 2019.
2. Consularization: Executed at the Philippine Consulate General.

Timeline tip: It typically takes 2 to 4 weeks to prepare, notarize, apostille, and courier an SPA from Canada to the Philippines.

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BIR Estate Tax Filing

Estate Tax Rate

Under the TRAIN Law (RA 10963), the Philippine estate tax is a flat 6% of the net taxable estate.

Deduction	Amount
Standard deduction	PHP 5,000,000
Family home deduction	Up to PHP 10,000,000
Funeral, medical, claims	Actual amounts

Estate Tax Amnesty (RA 11213 / RA 11956)

BIR Filing Requirements

Your agent will file BIR Form 1801 at the Revenue District Office. Filing deadline: one year from the date of death. Required documents include death certificate, EJS deed, land titles, tax declarations, bank certifications, zonal valuations, and the authenticated SPA.

Estate tax can be paid at any Authorized Agent Bank or through the LandBank Link.BIZ Portal.

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The eCAR Process

After filing and paying estate tax, the next milestone is the electronic Certificate Authorizing Registration (eCAR). Processing typically takes 5 to 20 working days for straightforward cases, though complex estates can take 3-6 months.

After the eCAR, your agent proceeds to the Register of Deeds to transfer titles to the heirs’ names.

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Complete Timeline

Step	Action	Time
1	Execute SPA at JCA Law Office	1-2 weeks
2	Notarize and apostille SPA	1-2 weeks
3	Courier SPA to Philippines	1-2 weeks
4	Gather documents	2-4 weeks
5	Sign and notarize EJS deed	1-2 weeks
6	Newspaper publication (3 weeks)	3-4 weeks
7	BIR estate tax filing and payment	1-2 weeks
8	eCAR processing	1-8 weeks
9	Title transfer at Register of Deeds	2-4 weeks
10	New title issued to heirs	2-4 weeks

Total: 3 to 8 months

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Frequently Asked Questions

Can I use one SPA for both estate settlement and property sale?

Yes. Your SPA can include both sets of powers. This saves time and authentication costs. However, both sets must be explicitly listed.

How long is an estate settlement SPA valid?

Under Philippine law, an SPA does not automatically expire unless you include an expiration date. However, the BIR prefers SPAs less than one year old.

What if one heir refuses to participate?

An EJS requires all heirs to agree. If one refuses, you’ll need a judicial partition case (2-5 years).

Do I need a separate SPA for each property?

No. A single SPA can cover all properties in the estate. One SPA per heir is sufficient.

Can my agent be a non-relative?

Yes. You can appoint any trusted individual — a friend, a Philippine-based lawyer, or a professional representative.

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