APS allowances are available for deaths occurring on or after December 3, 2014. The APS allowance is equal to the value of the ISA on the date of death if the deceased passed away between 3 December 2014 and 5 April 2018. The deceased's ISA would become a "continuing ISA" if they passed away on or after April 6, 2018, and would remain in that status until the earliest completion of the administration of the estate, 3rd anniversary of the date of death, or closure of the ISA due to all the funds being withdrawn.