If the home was the deceased's principal residence right up to death, the principal residence exemption can shelter some or all of that gain, but the calculation depends on the estate's specific history and is worth confirming with an accountant rather than assuming.
Saskatchewan itself does not charge a separate transfer or land tax on the sale; the costs an estate actually pays are legal fees of roughly $800 to $1,500 and closing costs of 4 to 6 percent covering commission and adjustments together.
A documented valuation from around the date of death supports both the estate's tax filing and the eventual list price. Get your hand-reviewed valuation from Joel Dyck.