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Free guide — all provinces

Estate Executor Guide for Canada

Named as executor in a will? This guide walks you through what you need to do — from the first days after the death through to distributing the estate — with province-specific probate details and a free downloadable checklist.

In Quebec, the equivalent role is called a liquidator, and the estate process follows the Civil Code of Québec rather than common law — see the Quebec guide below.

General information only — not legal, estate, or tax advice. Executor duties are complex and time-sensitive. Work with a lawyer (or notary in Quebec) and an accountant. Verify all court details directly with the issuing court or registry.

Select your province

Get the grant name, court, probate fee, small-estate route, compensation guideline, and a free downloadable checklist.

ON

Ontario

Certificate of Appointment of Estate Trustee

BC

British Columbia

Grant of Probate or Grant of Administration

AB

Alberta

Grant of Probate or Grant of Administration

SK

Saskatchewan

Letters Probate or Letters of Administration

MB

Manitoba

Grant of Probate or Letters of Administration

QC

Quebec

Liquidator (civil law)

NB

New Brunswick

Letters Probate or Letters of Administration

NS

Nova Scotia

Grant of Probate or Letters of Administration

PE

Prince Edward Island

Letters Probate or Letters of Administration

NL

Newfoundland & Labrador

Letters of Probate or Letters of Administration

Executor duties timeline

This national spine applies in every province. Select your province above for the court, fee, and small-estate specifics.

First days and weeks
  • ✓Locate the will -- check for a more recent one. In Quebec: search both will registers (Chambre des notaires + Barreau du Québec) before anything else.
  • ✓Arrange funeral per the deceased’s written wishes.
  • ✓Get the Death Certificate -- order multiple certified copies from the provincial vital statistics office.
  • ✓Secure the home, property, vehicles, and pets.
  • ✓Notify Service Canada (1-800-277-9914) to stop CPP, OAS, and GIS payments immediately. Overpayments must be repaid.
  • ✓Apply for the CPP Death Benefit (up to $5,000 for deaths on or after January 1, 2025) using Form ISP-1200. Apply within 60 days.
  • ✓Apply for CPP Survivor’s Pension or Children’s Benefit if applicable.
  • ✓Notify banks and insurers -- accounts typically freeze. Ask about releasing funds for funeral expenses before probate.
1–3 months
  • ✓Determine whether probate is required (not all estates need it) -- consult a lawyer.
  • ✓Inventory all assets and debts.
  • ✓Open a dedicated estate bank account.
  • ✓Redirect mail (Canada Post mail redirection).
  • ✓Cancel: SIN, passport, health card, driver’s licence, subscriptions.
  • ✓Notify the CRA of the death (1-800-959-8281 or CRA My Account).
  • ✓Apply for probate or the equivalent estate certificate if required.
  • ✓Advertise for creditors if your province requires it -- ask a lawyer.
3–12 months
  • ✓Pay all verified estate debts and taxes.
  • ✓File the final (terminal) T1 tax return (+ Revenu Québec return for QC residents). Work with an accountant.
  • ✓File estate or trust tax returns if needed (T3).
  • ✓Request the CRA Clearance Certificate (Form TX19) BEFORE distributing -- distributing without one can make the executor personally liable under ITA s.159(2).
Wrap-up
  • ✓Take executor compensation only after obtaining beneficiary or court approval.
  • ✓Pass accounts (formal only if disputed or required by court).
  • ✓Distribute the estate ONLY after receiving the CRA Clearance Certificate.
  • ✓Keep all estate records for at least 7 years.

The CRA Clearance Certificate (Form TX19) — do this before distributing

Before distributing any estate assets to beneficiaries, request a CRA Clearance Certificate using Form TX19. Under Income Tax Act s.159(2), an executor who distributes without one can be held personally liable for any outstanding taxes the estate owes. The CRA issues the certificate once it is satisfied all taxes are paid or secured.

Form TX19 — canada.ca

Related guides

What to Do When Someone Dies

Administrative first steps: Death Certificate, Service Canada, CRA, health card — free per-province checklist.

Wills & Power of Attorney Guide

Plan ahead: will, property POA, and personal-care directive — instrument names, witnessing rules, and official sources by province.

Common questions

What does an executor do in Canada?
An executor (called a liquidator in Quebec) administers a deceased person's estate: locating the will, arranging the funeral, obtaining Death Certificates, stopping government benefits, applying for probate, inventorying assets and debts, paying creditors and taxes, obtaining a CRA Clearance Certificate, and distributing to beneficiaries.
What is the CRA Clearance Certificate (Form TX19)?
Form TX19 is a request to the CRA for a Clearance Certificate confirming all taxes have been paid or secured. Under ITA s.159(2), distributing the estate without one can make the executor personally liable for outstanding taxes. Always obtain the TX19 before distributing.
Do I need probate as an executor?
Not always. Probate is required when financial institutions or land registries demand it before releasing estate assets. Small estates, jointly held assets, and assets with named beneficiaries (RRSPs, life insurance) may bypass probate. Confirm with a lawyer.
How much is an executor paid?
Executor compensation is "fair and reasonable" in most provinces, with courts guiding roughly 5% of estate value -- but this is a guideline, not a guaranteed rate. In Quebec the liquidator's right depends on the will and heir agreement. Always obtain beneficiary or court approval before taking compensation.
What is different about Quebec?
Quebec uses civil law. The estate is administered by a liquidator (not an executor). A notarial will requires no court verification. Holograph or witnessed wills must be verified by the Superior Court or a notary. Two mandatory will-search registers must be searched before taking action.

Guidepost is not a law firm. This guide is for general informational purposes only. Full disclaimer