Being named as an executor is a responsibility, and it usually arrives at a difficult time. In Ontario an executor is called an estate trustee. The role carries legal duties and personal liability, and it can last a year or more. This page sets out what an estate trustee has to do and where a lawyer helps. Law Wise is based in Mississauga and serves the entire GTA and Ontario.
The estate trustee’s role
An estate trustee is a fiduciary. That means the trustee must act honestly, with care, and only in the interests of the beneficiaries and creditors of the estate, never in the trustee’s own interest. The trustee collects what the deceased owned, pays what the deceased owed, and distributes what is left as the will or the law directs. A trustee who pays beneficiaries before debts and taxes are settled, or who mixes estate money with their own, can be personally liable for the shortfall.
The main steps
- First daysArrange the funeral, find the original will, and secure the home, vehicle and valuables. Check that property insurance continues.
- NotifyTell banks, pension and benefit providers, insurers, the Canada Revenue Agency and Service Canada. Cancel cards and redirect mail.
- List assets and debtsWith values at the date of death. This list is the foundation for everything that follows.
- Apply for a certificate if neededSee probate. File the estate information return within 180 days after the certificate is issued.
- Open an estate accountAll money in and out goes through it. Keep every statement and receipt.
- Deal with creditorsIdentify debts, and consider advertising for creditors before distributing.
- File tax returnsThe final personal return, any outstanding earlier returns, and returns for the estate itself. Ask the Canada Revenue Agency for a clearance certificate before the final distribution.
- Sell or transfer assetsAs the will directs. Real estate needs a real estate lawyer.
- Account and distributeGive the beneficiaries a full accounting, obtain their approval or the court’s, and pay out the estate.
Deadlines an estate trustee must know
- Six months after the death. A surviving married spouse may file an election to claim an equalization payment instead of taking under the will (Family Law Act, s 6(10)).
- Six months after the certificate. A dependant’s application for support from the estate must generally be made within six months after the certificate is issued, although a court may allow a later claim against assets not yet distributed (Succession Law Reform Act, s 61).
- 180 days after the certificate. The estate information return is due (O Reg 310/14, s 3).
- Two years after the death. Claims that the deceased could have brought, and claims against the deceased for wrongs done, must be started within two years of the death (Trustee Act, s 38(3)).
Sources: Family Law Act, RSO 1990, c F.3; Succession Law Reform Act, RSO 1990, c S.26; Trustee Act, RSO 1990, c T.23; O Reg 310/14 under the Estate Administration Tax Act, 1998. Read on e-Laws on 11 October 2026 (e-Laws currency date 7 October 2026).
Protecting yourself as estate trustee
- Do not distribute too early. Wait until the periods for a spouse’s election and a dependant’s claim have passed, or obtain releases. A trustee who distributes and then faces a valid claim may have to make it good personally.
- Advertise for creditors. Under section 53 of the Trustee Act, a personal representative who has given proper notice for creditors to send in their claims may distribute the estate after the time in the notice has passed, having regard only to the claims the trustee then knows of.
- Get tax clearance. Distributing before the Canada Revenue Agency confirms that taxes are paid can leave the trustee liable for unpaid tax.
- Keep records. Record every receipt, payment and decision. Beneficiaries are entitled to an accounting, and a court can order one.
- Stay neutral. Treat beneficiaries even-handedly, and do not buy estate assets yourself without the informed consent of all beneficiaries or the court’s approval.
- Ask for directions. Where the will is unclear or the beneficiaries disagree, the trustee can ask the court for directions instead of guessing.
If a trustee does make a mistake, the court has power to relieve a trustee from personal liability for a breach of trust where the trustee acted honestly and reasonably and ought fairly to be excused (Trustee Act, s 35). That protection is a matter for the court’s judgement and should not be counted on.
Compensation and accounts
An estate trustee is entitled to be paid for the work. The Trustee Act provides for a fair and reasonable allowance for the trustee’s care, pains and trouble and the time spent (s 61). If the will sets the compensation, the will governs. If it does not, the amount is agreed with the beneficiaries or fixed by a judge, who looks at the size of the estate, the care and responsibility involved, the time spent, the skill shown and the results. Compensation is taxable income to the trustee. A trustee accounts to the beneficiaries by giving them a statement of everything received, paid and distributed. If all the adult beneficiaries approve the accounts and sign releases, a court hearing is usually unnecessary. If someone objects, if a beneficiary is a minor or incapable, or if the trustee wants the protection of a court order, the trustee applies to the Superior Court of Justice to pass the accounts. On a passing of accounts the judge can examine the whole administration and can order a trustee to pay for any loss caused by misconduct, neglect or default (Estates Act, s 49).
If you do not want to act
A person named in a will is not obliged to accept the role. You may renounce, provided you have not already started to deal with the estate’s assets, and the alternate named in the will, or another person appointed by the court, takes over. After you have begun acting, you generally need the court’s permission to step down. The court also has power to remove an estate trustee and appoint another on the application of a co-trustee or any person interested in the estate (Trustee Act, s 37). If you are uncertain, get advice before you take any step with the assets.
How Law Wise helps
- Explaining your duties and the order in which to carry them out.
- Applying for the certificate of appointment and preparing the estate information return.
- Advertising for creditors and dealing with claims against the estate.
- Preparing accounts, releases and, where needed, an application to pass accounts.
- Handling the sale or transfer of real estate and the final distribution.
- Advising on a particular step only, if you prefer to do most of the work yourself.
Your file is handled by a Law Wise lawyer licensed by the Law Society of Ontario. Service is available in English, Urdu, Punjabi and Hindi, and, if you retain the firm, fees are explained and confirmed in writing before work starts.
Common questions from estate trustees
How long does it take to administer an estate?
A straightforward estate often takes about a year. Estates with a business, real estate to sell, tax issues, property abroad or disagreement among beneficiaries take longer.
Can I pay the beneficiaries something now?
An early partial payment is possible where the estate is clearly solvent and enough is held back for debts, taxes, expenses and any possible claims. The risk of paying too early rests on you personally, so get advice on the amount to hold back.
My co-trustee and I cannot agree. What happens?
Estate trustees generally have to act together unless the will says otherwise. If the disagreement cannot be resolved, either of you may ask the court for directions, or for an order removing or replacing a trustee.
Do I have to use the lawyer who drafted the will?
No. The estate trustee chooses the lawyer for the estate. The lawyer acts for the estate trustee in that role, and reasonable legal fees for administering the estate are an estate expense.
Am I personally responsible for the deceased’s debts?
No, debts are paid from the estate. You can become personally liable if you distribute the estate and leave debts or taxes unpaid, which is why the order of steps matters.
A beneficiary is demanding information. What must I provide?
Beneficiaries are entitled to know what the estate consists of and to receive an accounting. Giving clear information early usually prevents disputes. A person with a financial interest can ask the court to order an estate trustee to file a statement of assets or to pass accounts.
Named as an estate trustee?
Bring the will, the death certificate and whatever you know about the assets and debts. We will set out the steps and tell you which ones need a lawyer.
This page is general legal information for Ontario, current as of 11 October 2026. It is not legal or tax advice and does not create a lawyer-client relationship. For advice about your situation, please speak with a lawyer.