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FREE GUIDE: SK

Executor Guide: Saskatchewan

This page is the free Saskatchewan guide. No sign-in. Read on, or take the checklist as a PDF.

Facts checked September 2026 · See what changed · How we check

Named as executor in a Saskatchewan will? This guide covers your duties, the Letters 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 Court of King's Bench of Saskatchewan.

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    Saskatchewan: estate process details

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    Grant

    Letters Probate or Letters of Administration

    Probate fee

    $7 per $1,000 (0.7%) of estate value plus a $200 flat court filing fee (plus an optional $25 Certificate of No Infants). Calculated on equity only for mortgaged real property; non-probate assets are excluded.

    Calculate the Saskatchewan probate fee →

    Small estate (up to $25,000)

    Estates of $25,000 or less with no Saskatchewan real property may apply for a court order to release personal property without Letters Probate (registrar fee $100; Form 16-36).

    Executor compensation

    Case-law and practice guideline of up to approximately 5%. Not a statutory rate. Confirm with a lawyer and obtain beneficiary or court approval before taking compensation.

    Passing of accounts

    Account within 2 years; beneficiary releases or formal court passing if disputed.

    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(3), 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
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  2. 2

    Executor duties timeline

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    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 Probate or Letters of Administration at Court of King's Bench of Saskatchewan, if probate is required.
    Advertise for creditors if required in Saskatchewan; 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. Case-law and practice guideline of up to approximately 5%. Not a statutory rate. Confirm with a lawyer and obtain beneficiary or court approval before taking compensation..
    Account within 2 years; beneficiary releases or formal court passing if disputed.
    Distribute the estate ONLY after receiving the CRA Clearance Certificate (TX19).
    Keep all estate records for at least six years from the end of the last tax year they relate to.

    Download the Saskatchewan 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.

    Keep it with the rest. This one files behind tab 7 of the Home File.

    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 Saskatchewan →

    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: Saskatchewan →

    Where Everything Is: the facts an executor needs, written down in advance →

    Executor workbook: your task list, deadlines and letters, by province →

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  3. 3

    Common questions: Saskatchewan

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    What is the probate process called in Saskatchewan?
    In Saskatchewan, the estate authority is called a "Letters Probate or Letters of Administration" and is issued by the Court of King's Bench of Saskatchewan. Small estates up to $25,000 may qualify for a simplified process. Confirm with a Saskatchewan lawyer.
    How is an executor compensated in Saskatchewan?
    Case-law and practice guideline of up to approximately 5%. Not a statutory 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(3), a executor who distributes without one can be held personally liable for outstanding taxes. This applies in Saskatchewan.
    What are the first steps as executor in Saskatchewan?
    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.

    Facts checked September 2026

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

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Informational guide only. Guidepost is not a law firm. This guide explains the typical process and is not legal advice. Requirements can change. Verify current rules with the relevant government authority or a qualified professional before you act.