Being named as an executor (now called an "estate trustee" in Ontario) is an honour that reflects someone's trust in you. But when that person passes away, you may feel overwhelmed about where to start.
This checklist walks you through the immediate priorities in the days and weeks following a death, helping you navigate this difficult time with clarity and confidence. We can't give any legal advice without knowing the specific facts of your case.
This checklist is designed to set out common issues in estate administration but it is not a substitute for legal advice. Call us or reach out directly if you would like advice about your particular situation.
Immediate Actions: The First 48 Hours
☐ Locate the Will
Your first priority is finding the original will. Check:
- The deceased's home: Look in filing cabinets, home safes, desk drawers, safety deposit boxes
- Their lawyer's office: Many lawyers store original wills in their vault
- Trust companies: If a trust company was named as executor or co-executor, they may have the will
- The deceased's papers: Look for a "will information" card in their wallet or files indicating where the will is stored
Important: You need the original will with original signatures, not a photocopy. Courts require the original document to grant you authority as estate trustee.
☐ Read the Will Carefully
Once located, read the entire will to understand:
- Who is named as executor/estate trustee: Is it you alone? Are there co-executors? Alternates?
- What are the funeral instructions: Some wills contain specific wishes about burial, cremation, or funeral services
- Are there time-sensitive gifts: Some bequests may need immediate attention
- Who are the beneficiaries: You'll need to contact them soon
☐ Arrange the Funeral
Even before you have legal authority as estate trustee, you can and should arrange the funeral:
- Follow any instructions in the will regarding burial, cremation, religious services, or memorial preferences
- Consult with family members about arrangements if the will doesn't specify
- Keep all receipts: Funeral expenses are paid from the estate and are a priority debt
- Order multiple copies of the death certificate: You'll need these for banks, insurance companies, government agencies, and the court (typically 10-15 copies)
Practical tip: Funeral homes can usually provide a "Statement of Death" immediately, which many institutions will accept while you wait for official death certificates.
☐ Secure the Deceased's Property
Take immediate steps to protect estate assets:
- Lock and secure the residence: Change locks if necessary, especially if keys were widely distributed
- Arrange for property maintenance: Ensure lawn care, snow removal, and basic upkeep continue
- Notify the alarm company (if applicable)
- Forward mail to your address or arrange to collect it regularly
- Secure valuables: Remove jewelry, cash, important documents, and small valuables to a safe location
- Take photos/video of the home's contents for insurance and inventory purposes
- Notify homeowner's insurance of the death - vacant home coverage may be required
☐ Care for Dependents and Pets
- Minor children: Ensure immediate care arrangements are in place; contact guardians named in the will
- Dependent adults: Arrange for continued care of any dependent adults living with the deceased
- Pets: Make arrangements for immediate care; check if the will names someone to take them
☐ Locate Important Documents
Gather these essential documents:
- The will (and any codicils)
- Birth certificate of the deceased
- Marriage certificate or divorce papers
- Deed to home and other real estate
- Bank statements and investment account statements
- Life insurance policies
- Pension plan documents
- Business records (if the deceased owned a business)
- Vehicle ownership documents
- List of debts: mortgages, loans, credit cards
- Recent tax returns (past 3 years)
- Property tax bills
- Digital asset information: passwords, online accounts
First Week: Notifications and Immediate Financial Matters
☐ Notify Key Parties of the Death
Government agencies:
- Service Canada - to stop CPP/OAS payments and apply for death benefits (1-800-277-9914)
- Canada Revenue Agency - to close tax accounts
- Ontario Ministry of Health - to cancel health card
Financial institutions:
- Banks where the deceased held accounts
- Investment firms (RRSP, RRIF, TFSA, brokerage accounts)
- Credit card companies
- Mortgage lender
Insurance companies:
- Life insurance providers
- Home and auto insurance
- Disability or critical illness policies
Employers:
- Current or former employers - for final pay, pension benefits, group life insurance
Service providers:
- Utilities (hydro, gas, water)
- Phone, internet, cable
- Subscriptions and memberships
Other:
- Landlord (if rented property)
- Vehicle licensing (Service Ontario)
- Professional associations
- Social clubs, gym memberships
☐ Arrange for Mail Redirection
Set up mail forwarding through Canada Post to ensure you receive:
- Bank statements
- Tax documents
- Bills requiring payment
- Insurance correspondence
- Legal notices
☐ Access the Safety Deposit Box (If Applicable)
If the deceased had a safety deposit box:
- Contact the bank to arrange supervised access
- You may need a death certificate and identification
- The will might be stored here (though hopefully you've already found it)
- Document everything found inside
☐ Review Financial Obligations
Create a master list of:
Assets:
- Bank accounts and balances
- Investment accounts
- Real estate
- Vehicles
- Personal property
- Business interests
- Money owed to the deceased
Debts and obligations:
- Mortgage balance
- Lines of credit
- Credit card balances
- Personal loans
- Utility bills
- Property taxes
- Income taxes owing
☐ Keep Estate Accounts Separate
Critical rule: Never mix estate funds with your personal funds.
- Open an estate bank account in the name of "The Estate of [Deceased's Name]" as soon as you have the death certificate
- Deposit any estate income (rent, dividends, sale proceeds) into this account
- Pay estate expenses only from this account
- Keep meticulous records of every transaction
Note: Banks will usually let you open an estate account with just a death certificate before you have your Certificate of Appointment, though they may limit the account functionality until you provide the Certificate.
Weeks 2-4: Beginning Estate Administration
☐ Notify All Beneficiaries Named in the Will
Send formal written notice to each beneficiary informing them:
- Of the death
- That they are named in the will
- That you will be applying for a Certificate of Appointment of Estate Trustee
- Of their entitlement under the will (if they're receiving a share of residue, provide a copy of the will; if receiving only a specific gift, provide the relevant excerpt)
Keep copies of all notices sent and proof of mailing.
☐ Obtain Consent from Co-Executors
If the will names multiple executors:
- Decide who will apply: All must apply together, or those not applying must sign renunciations
- Obtain renunciations in the proper form (Form 74.11) from any co-executors who don't wish to serve
- Discuss division of responsibilities if multiple executors will serve together
☐ Search for Other Wills
You must confirm that the will you have is the last will:
- Advertise in the Ontario Reports requesting anyone with knowledge of a later will to come forward
- Advertise on NoticeConnect or similar online legal notice service
- Check with lawyers the deceased may have used
- Ask family members if they're aware of any later wills
☐ Inventory All Estate Assets
Create a comprehensive list with values as of the date of death:
Real Estate:
- Get property tax assessment values
- Consider professional appraisals for Certificate purposes
- Note any mortgages or encumbrances
Bank Accounts:
- Request "date of death" balance statements from all financial institutions
- Ask about any jointly-held accounts and beneficiary designations
Investments:
- RRSP, RRIF, TFSA balances
- Brokerage accounts
- Stocks, bonds, mutual funds
- Check for beneficiary designations
Personal Property:
- Vehicle valuations (use Canadian Black Book)
- Jewelry (consider appraisals for valuable pieces)
- Art, antiques, collections
- Furniture and household contents (general estimate unless exceptional items)
Life Insurance:
- Contact all insurers
- Determine beneficiary designations
- Note which policies pay to the estate vs. named beneficiaries
Business Interests:
- Shares in private corporations
- Partnership interests
- Sole proprietorship assets
☐ Determine Which Assets Require Probate
Not all assets need a Certificate of Appointment:
Assets passing outside the estate (no probate needed):
- Jointly-held property passing by survivorship
- Life insurance to named beneficiaries
- RRSPs/RRIFs/TFSAs with designated beneficiaries
- Property held in trust
Assets requiring probate:
- Real estate in the deceased's sole name
- Bank accounts in sole name (above bank's threshold, usually $20,000-$50,000)
- Investment accounts in sole name
- Any assets where institutions require a Certificate before releasing them
☐ Arrange for Property Appraisals (If Needed)
For significant assets:
- Real estate: Get a formal appraisal or real estate agent's opinion of value
- Business interests: May require business valuation professionals
- Valuable personal property: Art, jewelry, antiques, collections
- Vehicles: Canadian Black Book values are usually sufficient
☐ Secure Estate Property
Ongoing property protection:
- Maintain insurance on home, vehicles, and valuables
- Notify insurers that the property is vacant (homeowner's insurance may require vacant home coverage)
- Continue property maintenance: heating, cooling, lawn care, snow removal
- Check property regularly for break-ins, damage, or maintenance issues
- Consider storage for valuable personal property
☐ File for CPP Death Benefit
Apply for the Canada Pension Plan death benefit ($2,500) through Service Canada:
- Can be done online or by phone
- Requires the deceased's Social Insurance Number
- Requires proof of death
- Payable to the estate or, in some cases, to the person who paid funeral expenses
Month 2: Preparing for Probate
☐ Decide If You Need a Certificate of Appointment
A Certificate of Appointment of Estate Trustee with a Will (formerly "probate") is needed when:
- Real estate is in the deceased's sole name
- Financial institutions require it (typically for accounts over $20,000-$50,000)
- There are multiple beneficiaries who aren't all acting as estate trustees
- You need legal authority to deal with third parties
You may not need probate if:
- The estate is very small (under $50,000 in total)
- All assets were jointly held or have designated beneficiaries
- All beneficiaries and financial institutions agree to waive the requirement
☐ Calculate Estate Administration Tax
Estate Administration Tax in Ontario:
- $0 on the first $50,000
- $15 per $1,000 (1.5%) on amounts over $50,000
Calculate the total value of assets requiring probate to determine the tax owing.
Example: Estate valued at $750,000
- First $50,000: $0
- Remaining $700,000: $700,000 ÷ $1,000 × $15 = $10,500 tax
☐ Obtain Affidavits of Execution
For each will and codicil, you need an Affidavit of Execution sworn by a witness to the will:
- Locate the witnesses named in the will
- Arrange for them to swear affidavits (Form 74.8) before a lawyer or commissioner
- If witnesses cannot be found or are deceased: You'll need affidavits explaining their unavailability, plus an affidavit from someone who can identify the deceased's signature
☐ Consult with an Estate Lawyer
Consider hiring a lawyer if:
- The estate is complex or valuable
- There are disputes among family members
- You're unsure about any aspect of estate administration
- There are tax complications
- The will is ambiguous or unclear
- There are minor or incapable beneficiaries
- You want protection from personal liability
A lawyer can:
- Prepare and file the Certificate application
- Advise on tax matters
- Help resolve beneficiary disputes
- Ensure you comply with all legal requirements
- Protect you from personal liability
☐ Prepare the Application for Certificate of Appointment
The application includes:
Form 74.4 - Application for Certificate of Appointment of Estate Trustee with a Will, which includes:
- Deceased's information (name, address, date of death, marital status)
- Value of estate (realty and personalty)
- Your information as applicant
- Details of all beneficiaries
- Confirmation that notice was provided to beneficiaries
Supporting documents:
- Original will (and any codicils)
- Death certificate or funeral director's statement
- Affidavit(s) of Execution
- Affidavit of Service showing beneficiaries were notified
- Renunciations from any co-executors not applying
- Estate Administration Tax payment
☐ Prepare to File Estate Information Return
Within 90 days of receiving your Certificate, you must file a detailed Estate Information Return with the Ministry of Finance listing:
- Every asset in the estate
- Specific details: addresses, account numbers, values
- Real estate: PINs, assessment numbers, registered encumbrances
- Vehicles: VINs, makes, models
- All financial accounts with institution names and values
Start compiling this information now, even before you file for your Certificate.
Ongoing: Throughout the Administration Process
☐ Keep Detailed Records
Maintain comprehensive records of:
All estate income:
- Interest, dividends, rent received
- Sale proceeds
- Any other income
All estate expenses:
- Funeral costs
- Legal and accounting fees
- Property maintenance
- Debts paid
- Estate Administration Tax
- Any other costs
All communications:
- Letters to/from beneficiaries
- Correspondence with financial institutions
- Legal notices sent
- Tax filings
Save every receipt, statement, and document. You may need to provide formal estate accounts to beneficiaries or the court.
☐ Communicate Regularly with Beneficiaries
Keep beneficiaries informed about:
- Progress in obtaining the Certificate
- Estate assets discovered
- Timeline for distribution
- Any complications or delays
Regular communication prevents misunderstandings and reduces disputes.
☐ Proceed Cautiously with Distributions
Do not distribute estate assets to beneficiaries until:
- You have your Certificate of Appointment (if one is required)
- All debts and taxes are paid
- You've advertised for creditors and the deadline has passed
- You've obtained tax clearance certificates from CRA
- You have a full accounting of all assets and liabilities
- You understand your potential personal liability
Premature distribution can make you personally liable if debts or taxes later emerge.
☐ Pay Debts in the Proper Order
Debts must be paid in this priority:
- Funeral expenses
- Estate administration costs (legal fees, Certificate fees)
- Estate Administration Tax
- Debts with security (mortgages)
- Other debts (credit cards, personal loans, etc.)
- Gifts to beneficiaries
☐ File All Required Tax Returns
You are responsible for filing:
- Final personal tax return for the year of death (due April 30 of the following year, or June 15 if self-employed)
- Rights or Things return (if applicable)
- Estate tax returns for any income earned after death (T3 returns)
- Clearance certificates from CRA confirming all taxes are paid before final distribution
☐ Consider Professional Help
Don't hesitate to engage professionals:
Estate lawyer: For legal guidance, Certificate applications, complex distributions, dispute resolution
Accountant: For tax returns, tax planning, clearance certificates
Financial advisor: For managing estate investments during administration
Real estate agent: For selling property
Appraiser: For valuing significant assets
The cost of professional help is far less than the cost of mistakes.
Common Mistakes Executors Make
❌ Distributing assets before getting a Certificate (when one is required)
This can leave you personally liable to creditors and with no legal authority to recover distributed assets.
❌ Mixing estate funds with personal funds
This creates confusion, potential tax problems, and difficulty providing proper estate accounts.
❌ Failing to notify all beneficiaries properly
Required legal notices protect you from future claims and are essential for obtaining your Certificate.
❌ Not keeping detailed records
You may need to provide formal estate accounts. Without proper documentation, you're personally at risk.
❌ Rushing to sell assets without considering tax consequences
Some sales trigger capital gains; timing matters for tax optimization.
❌ Ignoring jointly-held assets and beneficiary designations
Just because assets pass outside the estate doesn't mean they're not relevant - they may be subject to resulting trust claims or create tax liabilities for the estate.
❌ Distributing before receiving tax clearance
You remain personally liable for taxes even after distributing the estate.
❌ Failing to advertise for creditors
Without proper notice, you remain at risk for unknown creditors appearing later.
When to Seek Legal Help
Being an executor is a significant responsibility with real personal liability risks. Consider consulting an estate lawyer at Sheard Law if:
- The estate is worth more than $200,000
- There are disputes among family members
- The will is unclear or ambiguous
- There are minor or incapable beneficiaries
- There's a business to deal with
- You're worried about personal liability
- Tax issues are complex
- You simply want guidance and peace of mind
At Sheard Law, we guide Toronto-area executors through every step:
✓ Obtaining Certificates of Appointment✓ Preparing and filing Estate Information Returns✓ Advising on executor duties and obligations✓ Resolving beneficiary disputes✓ Protecting you from personal liability✓ Ensuring full legal compliance
Call us at 416-860-9990 or contact us through our website to discuss your estate administration needs.
