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Executor Guide — Newfoundland & Labrador

Named as executor in a Newfoundland & Labrador will? This guide covers your duties, the Letters of Probate or Letters of Administration process, probate fee, and the CRA Clearance Certificate (TX19).

General information only — not legal, estate, or tax advice. Executor duties are complex and time-sensitive. Work with a lawyer and an accountant. Verify all figures directly with the Supreme Court of Newfoundland & Labrador (General Division), Probate Registry.

Newfoundland & Labrador — estate process details

Grant

Letters of Probate or Letters of Administration

Issuing court

Supreme Court of Newfoundland & Labrador (General Division), Probate Registry

Probate fee

$60 flat for estates of $1,000 or less; plus $6 per $1,000 (i.e. $0.60 per $100) above $1,000 (Services Charges Act, NL Reg 90/07).

Executor compensation

"Fair and reasonable allowance" under the Trustee Act (T-10); no fixed percentage.

Passing of accounts

Accounts are filed with and approved by the Supreme Court.

Critical: CRA Clearance Certificate (Form TX19)

You must request a CRA Clearance Certificate using Form TX19 before distributing any estate assets to beneficiaries. Under Income Tax Act s.159(2), distributing without one can make the executor personally liable for any taxes the estate owes. Apply once all tax returns are filed and the CRA is satisfied taxes are paid or secured.

Form TX19 — canada.ca

Executor duties timeline

First days and weeks

Locate the will -- check also for a more recent will. Keep the original in a safe place.
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 by the estate.
Apply for the CPP Death Benefit (Form ISP-1200 or online). Up to $5,000 for deaths on or after January 1, 2025. Apply within 60 days.
Apply for CPP Survivor’s Pension or Children’s Benefit if there is a surviving spouse or dependent children.
Notify banks and insurers -- accounts typically freeze on death. 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 (account statements, property title, insurance, personal property).
Open a dedicated estate bank account -- keep estate funds separate from your own.
Redirect mail (Canada Post mail redirection, canadapost.ca).
Cancel: SIN (Service Canada), passport (Passport Canada), health card, driver’s licence, subscriptions.
Notify the CRA of the death (1-800-959-8281 or CRA My Account). Request copies of prior tax returns.
Apply for: Letters of Probate or Letters of Administration at Supreme Court of Newfoundland & Labrador (General Division), Probate Registry -- if probate is required.
Advertise for creditors if required in Newfoundland & Labrador -- ask a lawyer whether this step applies.

3–12 months

Pay all verified estate debts and taxes.
File the deceased’s final (terminal) T1 tax return. Deadline: generally April 30 of the following year, or 6 months after death -- whichever is later. Work with an accountant.
File estate or trust tax returns if needed (T3 Estate Return).
Request the CRA Clearance Certificate (Form TX19) BEFORE distributing. See red box above.

Wrap-up

Take executor compensation only after obtaining beneficiary or court approval. "Fair and reasonable allowance" under the Trustee Act (T-10); no fixed percentage..
Accounts are filed with and approved by the Supreme Court.
Distribute the estate ONLY after receiving the CRA Clearance Certificate (TX19).
Keep all estate records for at least 7 years after the estate is wound up.

Download the Newfoundland & Labrador executor checklist

All the steps above in a branded PDF checklist, with province-specific court and fee details. Free.

Free. General information only -- not legal or regulatory advice.

Just getting started after the death?

The first administrative steps — Death Certificate, Service Canada, CRA notification, health card cancellation — are covered in the After-a-Death guide.

What to Do When Someone Dies in Newfoundland & Labrador →

Plan ahead: Wills & Power of Attorney

Make sure your own will, property POA, and personal-care directive are in order so your estate is easy to administer. Instrument names and rules differ by province.

Wills & POA Guide — Newfoundland & Labrador →

Common questions — Newfoundland & Labrador

What is the probate process called in Newfoundland & Labrador?
In Newfoundland & Labrador, the estate authority is called a "Letters of Probate or Letters of Administration" and is issued by the Supreme Court of Newfoundland & Labrador (General Division), Probate Registry. Confirm with a Newfoundland & Labrador lawyer.
How is an executor compensated in Newfoundland & Labrador?
"Fair and reasonable allowance" under the Trustee Act (T-10); no fixed percentage.
What is the CRA Clearance Certificate and when do I need it?
Request Form TX19 from the CRA BEFORE distributing any estate assets. Under ITA s.159(2), a executor who distributes without one can be held personally liable for outstanding taxes. This applies in Newfoundland & Labrador.
What are the first steps as executor in Newfoundland & Labrador?
Immediately: locate the will, secure the property, and call Service Canada (1-800-277-9914) to stop CPP/OAS/GIS payments. Then: get multiple certified Death Certificates, apply for the CPP Death Benefit (Form ISP-1200, within 60 days), and notify banks.

Executor guides for other provinces

ON — OntarioBC — British ColumbiaAB — AlbertaSK — SaskatchewanMB — ManitobaQC — QuebecNB — New BrunswickNS — Nova ScotiaPE — Prince Edward Island

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