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Executor Guide — Ontario

Named as executor in a Ontario will? This guide covers your duties, the Certificate of Appointment of Estate Trustee 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 Ontario Superior Court of Justice.

Ontario — estate process details

Grant

Certificate of Appointment of Estate Trustee (with or without a will)

Issuing court

Ontario Superior Court of Justice

Probate fee

$0 on the first $50,000 of estate value; $15 per $1,000 (or part thereof) on the portion above $50,000. An Estate Information Return is due within 180 days of the certificate.

Small estate (up to $150,000)

The Small Estate Certificate process (Forms 74.1A / 74.1B / 74.1C, available since April 1, 2021) is available for estates with a value of $150,000 or less.

Executor compensation

"Fair and reasonable" under the Trustee Act. Case-law guideline: courts often allow approximately 5% of estate value plus a possible 0.4% annual care-and-management fee. This is a guideline, not a guaranteed rate -- confirm with a lawyer and obtain beneficiary or court approval before taking compensation.

Passing of accounts

Not mandatory; informal beneficiary approval is common. Formal passing of accounts is required only if a beneficiary disputes or compels it.

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: Certificate of Appointment of Estate Trustee at Ontario Superior Court of Justice -- if probate is required.
Advertise for creditors if required in Ontario -- 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" under the Trustee Act. Case-law guideline: courts often allow approximately 5% of estate value plus a possible 0.4% annual care-and-management fee. This is a guideline, not a guaranteed rate .
Not mandatory; informal beneficiary approval is common. Formal passing of accounts is required only if a beneficiary disputes or compels it.
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 Ontario 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 Ontario →

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 — Ontario →

Common questions — Ontario

What is the probate process called in Ontario?
In Ontario, the estate authority is called a "Certificate of Appointment of Estate Trustee (with or without a will)" and is issued by the Ontario Superior Court of Justice. Small estates up to $150,000 may qualify for a simplified process. Confirm with a Ontario lawyer.
How is an executor compensated in Ontario?
"Fair and reasonable" under the Trustee Act. Case-law guideline: courts often allow approximately 5% of estate value plus a possible 0.4% annual care-and-management fee. This is a guideline, not a guaranteed rate -- confirm with a lawyer and obtain beneficiary or court approval before taking compensation.
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 Ontario.
What are the first steps as executor in Ontario?
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

BC — British ColumbiaAB — AlbertaSK — SaskatchewanMB — ManitobaQC — QuebecNB — New BrunswickNS — Nova ScotiaPE — Prince Edward IslandNL — Newfoundland & Labrador

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