A will sets out wishes; an executor carries them out. The executor (sometimes called the estate trustee) is the person who turns the words of a will into an administered, distributed estate — locating and securing assets, paying debts and taxes, and ultimately handing what remains to the beneficiaries. It is a role with real authority and real personal exposure, and most of the friction in settling an estate flows through it. This guide covers what an executor does, how probate works, what it costs across the country, and the liability an executor takes on.
Executor versus trustee
The two roles often sit with the same person but are distinct. An executor administers the deceased's estate: settling debts, dealing with taxes, and distributing assets according to the will until the estate is closed. A trustee manages trust assets over time under the terms of a trust — distributing income, investing, and preserving capital for current and future beneficiaries. An executor's job ends when the estate is fully settled; a trustee's job can continue for years, ending only when the trust achieves its purpose or its terms run out. Where a will creates a testamentary trust, the same person frequently serves first as executor and then as trustee.
Choosing the right person
The qualities that make a good executor are integrity, sound financial and legal judgment, and availability. The role involves handling sensitive financial information, making decisions that affect beneficiaries' futures, and sometimes navigating conflict among them. For larger or more complex estates — significant business interests, intricate asset portfolios, the potential for disputes — it can be wise to appoint a professional executor such as a trust company, lawyer, or accountant who has handled the work before. Naming alternate executors is essential, in case the first choice cannot or will not serve.
What probate is and when it is needed
Probate is the court process that validates a will and confirms the executor's authority to act. The court reviews the will and the application, confirms the will meets the legal requirements, and issues a grant — called a Grant of Probate in most provinces, and a Certificate of Appointment of Estate Trustee in Ontario — that officially empowers the executor to manage and distribute the estate. Probate is typically required where the deceased held significant assets in their name alone, or where financial institutions and land registries demand formal confirmation before releasing funds or transferring title.
To apply, the executor files the original will, a detailed inventory of the estate's assets, supporting affidavits, and the applicable fee with the appropriate provincial court. The court may notify potential heirs and creditors as part of validating the will. Once satisfied, it issues the grant.
The administration itself
With authority in hand, the executor works through a defined sequence: collect and secure all estate assets, from bank accounts to personal property; pay the estate's debts, bills, and taxes — including any capital-gains tax arising from the deemed disposition on death; and only then distribute the remaining assets to the beneficiaries as the will directs. Throughout, the executor must keep detailed records of every transaction and decision. Administration can take months, sometimes years, particularly where the estate is complex or where the will is contested.
Probate fees vary widely by province
Probate fees — sometimes called estate administration tax — are charged on the value of the estate, and they differ dramatically across Canada. The structures range from modest flat fees to percentage charges that scale with estate value. As a snapshot of how different the regimes are (rates change, so confirm the current figures for the relevant province):
- Ontario charges estate administration tax of $5 per $1,000 on the first $50,000 of estate value and $15 per $1,000 on the value above that.
- British Columbia charges $6 per $1,000 on value between $25,000 and $50,000, and $14 per $1,000 above $50,000, with no fee on the first $25,000.
- Alberta uses a flat-fee schedule capped at a few hundred dollars regardless of estate size, making it one of the least expensive jurisdictions to probate in.
- Saskatchewan charges roughly 0.7% of the estate value; Prince Edward Island roughly 0.4%; Nova Scotia a per-thousand charge that is among the higher rates.
- Quebec generally does not require probate where the will is notarized, so notarial wills avoid probate fees, though holograph wills and wills made before witnesses can require verification.
- The territories generally apply low flat fees.
The size of these differences is what makes probate-fee planning worthwhile in some estates. Because fees are typically based on the value of the estate that passes through probate, strategies that keep certain assets outside the probated estate — assets held in joint tenancy with right of survivorship, assets with valid beneficiary designations, and, for business owners, a secondary will dedicated to private-company shares — can reduce the fee base. A secondary will is a particularly common tool for business owners: it covers corporate shares separately so those shares can transfer without being tied up in the main probate, both speeding the transfer and reducing the fee calculated on the primary estate. These strategies have to be set up correctly and coordinated with the rest of the plan; done carelessly, joint tenancy in particular can create unintended consequences.
Executor liability
An executor owes a fiduciary duty — a legal obligation to act in the interests of the estate and its beneficiaries, to manage assets prudently, to avoid conflicts of interest, and to treat beneficiaries impartially. With that duty comes personal exposure. An executor can be held personally liable for losses caused by mistakes or negligence: mismanaging assets, distributing the estate before debts and taxes are paid, or paying out to beneficiaries while a valid claim against the estate is outstanding. The risk is real and concrete — an executor who distributes too early can find themselves personally on the hook for a tax bill the estate can no longer cover.
Executors manage this exposure in several ways. They obtain professional legal and tax advice on anything uncertain. They keep clear records and communicate regularly with beneficiaries to head off disputes. They can apply to the court for directions where the will is ambiguous or the path forward is unclear, which protects against later second-guessing. They are entitled to be indemnified from the estate for properly incurred expenses and liabilities. And they can consider executor's insurance (fiduciary or errors-and-omissions coverage) against honest mistakes. A particularly important protection on the tax side is obtaining a clearance from the tax authority confirming the estate's taxes are paid before making the final distribution — distributing without it is one of the surest routes to personal liability.
Common challenges
The administration most often runs into trouble through contested wills — challenges to validity on grounds of capacity, undue influence, or improper execution — claims against the estate by creditors or government, and disputes among beneficiaries over interpretation or management. Clear communication, careful record-keeping, professional advice, and timely tax compliance are what keep these challenges from derailing the estate.
The executor's role is the bridge between a valid will and a settled estate. It works best when the will itself is sound — see what makes a will valid in Canada — and when the tax issues that arise on death have been anticipated, covered in our tax planning at death guide. Business owners should also read our business succession guide, which covers secondary wills. Terms used here are defined in the glossary.
This guide draws on Dale Barrett's book "Wills, POAs & Estate Planning for Canadians" (Barrett Publishing, 2024). Estate, probate, and succession law differ by province and territory and change over time; this article is general information, not legal advice for your situation.