Free guide — SK

Executor Guide — Saskatchewan

Q: What is the CRA Clearance Certificate and when do I need it?

Request Form TX19 (Asking for a Clearance Certificate) from the CRA BEFORE distributing any estate assets to beneficiaries. Under Income Tax Act s.159(2), a executor who distributes without one can be held personally liable for the deceased's outstanding taxes. This applies in every province including Saskatchewan.

Q: What are the first steps for an executor in Saskatchewan?

Immediately: locate the will, secure the property, and notify 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 and insurers.

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.

Saskatchewan — estate process details

Grant

Letters Probate or Letters of Administration

Issuing court

Court of King's Bench of Saskatchewan

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.

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(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 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 .

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 7 years after the estate is wound up.

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.

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 →

Common questions — Saskatchewan

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(2), 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.

Executor guides for other provinces

ON — Ontario BC — British Columbia AB — Alberta MB — Manitoba QC — Quebec NB — New Brunswick NS — Nova Scotia PE — Prince Edward Island NL — Newfoundland & Labrador

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