Executor duties in Ontario, in plain words

Being named executor — Ontario says estate trustee — is a real job with real legal duties. You’re a fiduciary: the law requires you to act honestly, carefully, and only in the estate’s interest. Here’s the whole job, roughly in order.

Right away

• Arrangements and the original will. The funeral can’t wait for paperwork; the will often holds wishes about it, so find the original will early. Note: you have authority from the moment of death when a will names you — the certificate later proves it.
• Secure everything. Lock the home, keep insurance in force (tell the insurer it’s vacant if it is), safeguard vehicles and valuables, redirect mail.
• Order death certificates. Several — banks and registries each want to see one.
• Stop the outflow. Cancel subscriptions and cards; notify Service Canada (CPP/OAS), the bank, and employers or pension payers.

The paperwork phase

• Build the asset-and-debt list as of the date of death, with values. This drives everything: the probate application, the tax, and your accounts later.
• Decide about probate. Asset holders tell you if they need a certificate — see our honest Do I need probate? check.
• Apply for the certificate if needed — the step-by-step. Give any charity named in the will written notice of its gift — that’s a statutory duty with a one-month clock.
• After the certificate: the Estate Information Return to the Ministry of Finance within 180 days. Executors miss this one; the penalties are real.

The money phase

• Collect assets: close accounts into an estate account, transfer or sell property.
• Pay debts first. Debts come before beneficiaries, always. Advertise for creditors if you’re unsure you know them all. If the estate might not cover its debts, stop and get legal advice — insolvent estates have a strict payment order and personal risk for executors who pay in the wrong order.
• Taxes. The deceased’s final income tax return, any estate returns, and — before you hand out the last dollar — a clearance certificate from the CRA, which protects you personally.

The distribution phase

• Follow the will exactly. Specific gifts first, then the residue in the shares the will sets.
• Keep accounts. A clear record of every dollar in and out. Beneficiaries are entitled to see accounts; courts can review (“pass”) them if anyone objects.
• Get releases from beneficiaries when you distribute — standard, sensible practice.

The duties people miss

1. The Estate Information Return (180 days — it’s not the same as any tax return).
2. The charity notice when a will leaves a charitable gift.
3. Even-handedness — an executor who is also a beneficiary must still treat every beneficiary fairly.
4. No self-dealing — buying estate assets yourself is asking for a court fight.
5. Timelines — beneficiaries commonly expect distribution within a year (“the executor’s year”); delays need reasons and communication.

Compensation

Executors may claim reasonable compensation — commonly benchmarked around 2.5% of money in and 2.5% of money out, adjusted for the work involved — but it needs beneficiary agreement or court approval. Keep your accounts clean and the conversation is easy. Our guide to executor fees in Ontario covers the usual numbers, who has to agree, and how the CRA taxes the fee.

One more thing: your own will

Executors see up close what a clear will saves a family. If you don’t have your own will yet, this job is a good reminder. You can make an online will from home, or have a lawyer write one.

Related guides

• How long does probate take in Ontario?
• How much does probate cost in Ontario?

Sources

• Administering estates (ontario.ca)
• Estate Information Return · O. Reg. 310/14
• Charity notice: Charities Accounting Act, s. 1
• Trustee Act (accounts, compensation)

All sources checked 14 July 2026.