CRA indicates that there is only one estate (and one T3 return) for a deceased, even if there are multiple wills

Where an individual has two wills (one of them not being subject to probate) so that the two wills are administered separately, does s. 104(2) apply so that one T3 return is filed for the estates created under both wills?

CRA responded that, even though the wills could be administered separately, the individual would be regarded as having only one estate and thus (since a trust is defined in s. 248(1) to include an estate unless the context otherwise required), there would only be one trust. There being only one trust, the postamble to s. 104(2) could not apply, and only one T3 would be filed for each taxation year.

Neal Armstrong. Summary of 29 November 2022 CTF Roundtable, Q.9 under s. 104(2).