CRA considers that all of a deceased’s property on death after 2015 is initially one graduated rate estate

Notwithstanding what arguably is an implication to the contrary in para. (e) of the definition of graduated rate estate, CRA considers that a deceased has only one estate encompassing all of his or her property wherever it may be situated, and that this is so even if there are multiple wills with different executors.

Neal Armstrong. Summary of 19 September 2015 STEP Roundtable, Q.2(a) and Q.2(b) under s. 248(1) - graduated rate estate.