Vol. I · Estate Administration

The Executor's Handbook

You've just been named executor of an estate. This guide walks you through every stage — from your first 48 hours after a death to the final distribution of assets — province by province, step by step.

45Pages
13Sections
5Templates
10Provinces
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The Executor's Handbook

Canadian Edition 2026 · 45 pages · PDF format

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  • 45-page professionally formatted PDF
  • 5 ready-to-use executor templates
  • Probate process by province
  • CRA final tax return walkthrough
  • Beneficiary communication scripts
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The 60-second new-executor answer

Before you spend a dollar, here are the four most important things to do in the first 72 hours after a death — drawn directly from the handbook.

Sample from the handbook

Your first 72 hours as executor:

  1. Find the will. Check home safe, filing cabinets, the deceased's lawyer, and (if in Ontario or BC) the provincial wills registry. Without the will you cannot legally act as executor.
  2. Secure the home. Lock the property, change locks if needed, redirect mail (Canada Post forward), and notify the home insurer — most policies require notification within 30 days when a property becomes unoccupied.
  3. Order at least 5–10 official Death Certificates from the province (the funeral home registers the death; you order the certificates). Banks, the CRA, insurance companies, pension plans, and the land registry all want originals. Order them all at once.
  4. Notify Service Canada. This stops CPP and OAS payments. Any payments received after the date of death must usually be returned. Apply for the CPP Death Benefit (up to $2,500) at the same time using Form ISP1200.

Those four steps prevent the most common first-week mistakes that create headaches months later. Want the full asset inventory template, the probate roadmap by province, and the CRA final return walkthrough? Read on.

The Estate Administration Lifecycle

What happens when, in the first year as executor

A visual map of typical estate administration in Canada. Your timeline will vary — simple estates can close in 6 months; complex estates with real estate, multiple beneficiaries, or CRA disputes can take 18+ months.

Days 1–30

Immediate

  • Find the will
  • Death registration + certificates
  • Service Canada notification
  • Bank notifications
  • Asset & liability inventory
Days 30–90

Probate & CRA

  • Probate application filed
  • CRA notification (Form RC4111)
  • Executor's bank account opened
  • Real estate appraisal
  • Beneficiary first communication
Days 90–270

Administer

  • Probate granted
  • Final T1 tax return filed
  • Debts paid in correct priority
  • Real estate listed/sold (if needed)
  • Optional T3 estate return
Days 270–365

Distribute

  • CRA Clearance Certificate request
  • Final beneficiary statements
  • Estate distributions
  • Final accounting to beneficiaries
  • Records preserved 3+ years
Provincial law cheatsheet

Probate fees by province — what your estate will actually pay

Probate fees vary enormously across Canada. The handbook includes the full provincial probate process, application forms, and current fee schedules. This is the snapshot.

ProvinceCourt of probateProbate fee structure (approximate)
OntarioSuperior Court of Justice$0 on first $50,000; ~1.5% on remainder (Estate Administration Tax)
British ColumbiaBC Supreme Court$0 on first $25,000; $6/$1,000 on $25K–$50K; $14/$1,000 above $50K
AlbertaCourt of King's BenchFlat-fee tiers from $35 (under $10K) to $525 (over $250K)
QuebecNotarial wills: no probate; non-notarial: Quebec Superior CourtNo probate tax for notarial wills; ~$110 court verification for others
SaskatchewanCourt of King's Bench$7 per $1,000 of estate value
ManitobaCourt of King's BenchProbate fees abolished 2020 — no provincial probate tax
Nova ScotiaProbate CourtTiered: ~$1,000 for an $200K estate; ~$1,800 for $500K
New BrunswickProbate Court$5 per $1,000 of estate value
NewfoundlandSupreme Court$0.60 per $100 above $1,000 of estate value
PEISupreme CourtTiered: $50 (under $10K) to $400 + $4/$1,000 above $100K

Snapshot for orientation only. Probate processes and fees change. The handbook includes the current application forms by province and walks through which assets are subject to probate (and which aren't).

Who this is for

For new executors who need to get it right the first time.

Anyone named executor in a parent's, spouse's, or sibling's will, with no prior experience

Adult children of recently widowed parents who anticipate executor duties soon

Co-executors who need a shared roadmap before the work begins

Anyone who's been told "don't worry, the lawyer handles it" — and wants to know what's actually happening

What costs the most

The five mistakes that cost Canadian executors the most

From court records and trust officers, the same expensive mistakes appear again and again. Avoid these and you've avoided the bulk of executor disasters.

Mistake #1

Distributing assets before the CRA Clearance Certificate

If you distribute funds and the CRA later assesses additional tax owed by the estate, you as executor are personally liable for the shortfall. Always wait for the clearance certificate.

Mistake #2

Commingling estate and personal funds

Any deposit into your personal account from estate funds creates a presumption of mismanagement. Open an "Estate of [Name], by [You], Executor" account immediately.

Mistake #3

Missing the final T1 deadline

The deceased's final T1 return is due either April 30 of the year following the death, or six months after the date of death — whichever is later. Late filing triggers penalties on the estate.

Mistake #4

Promising beneficiaries a timeline

"You'll have your share by Christmas" creates expectations you usually can't meet. The honest answer is "9–18 months, sometimes longer if probate is delayed." Set the right expectation early.

Mistake #5

Selling the family home before checking who has equitable claims

Adult children who lived at the property, common-law partners not on title, and family members with verbal agreements can all create equitable claims that delay or block a sale. The handbook covers what to confirm before listing.

What's inside

13 sections covering the full executor lifecycle

01

The first 48 hours

02

Find & validate the will

03

Securing the estate

04

Asset & liability inventory

05

Probate by province

06

Notification checklist

07

The CRA process & final T1

08

Optional returns (T3, rights or things)

09

Real estate & investment handling

10

Debt priority & payment

11

Beneficiary communication

12

Distribution & closing the estate

13

Templates & resources

5 ready-to-use templates included

  • Asset & Liability Inventory
  • Beneficiary Notification Letter
  • Executor's Bank Account Opening Letter
  • 30/60/90 Day Beneficiary Update Template
  • Final Estate Accounting Template

Want a longer free read first?

Our 9-minute deep dive on the executor's first 30 days — probate triggers, CRA notification, beneficiary communication.

Read the Full Article →

One avoided CRA penalty pays for this handbook many times over.

45 pages. 13 sections. Instant download — CA$9.99.

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This guide provides general information for educational purposes only. It does not constitute legal, tax, or financial advice. Estate administration rules vary significantly by province and change frequently. Always consult a qualified estate lawyer and the official Canada Revenue Agency resources for advice specific to your situation. Published by Johnny Cove Inc.