Executor Duties in Ontario: A Complete Checklist

The Executor's Legal Role

Being named an executor (estate trustee) in someone's will is an honour — but it is also a legal responsibility with potential personal liability. Ontario courts expect executors to act with the care, diligence, and skill of a person of ordinary prudence managing their own affairs.

Immediate Steps After Death

• Obtain the death certificate from the funeral home
• Locate the original will and all related estate planning documents
• Identify and notify immediate family members
• Arrange funeral and burial in accordance with the will or family wishes
• Secure estate assets (change locks if needed, cancel credit cards, notify Canada Post)

Administration Steps

• Determine whether probate is required (consult a lawyer)
• Apply for a Certificate of Appointment of Estate Trustee if required
• Open an estate bank account
• Compile a complete inventory of assets and liabilities with valuations as of the date of death
• Notify all creditors and allow them time to file claims
• File the deceased's final tax return (T1) with CRA
• File an estate tax return (T3) if the estate earns income
• Obtain a CRA clearance certificate before distributing the estate

Distribution Steps

• Pay all proven debts, taxes, and administration expenses from the estate
• Distribute specific bequests
• Calculate and distribute the residue to residuary beneficiaries
• Obtain receipts from all beneficiaries
• Prepare a final accounting of all receipts and disbursements

Common Executor Mistakes to Avoid

• Distributing the estate before obtaining CRA clearance (personal liability risk)
• Failing to discover and pay all debts
• Acting on the verbal instructions of beneficiaries without formal documentation
• Failing to keep meticulous records of all decisions and transactions