Topic

Executors & estate trustees

Appointment criteria, liquidator/personal-representative duties, cross-border considerations, and transparency toward beneficiaries.

11 guides in this topic.

What is an executor—and how do you choose a suitable estate trustee?
The executor (liquidator / personal representative) marshals assets, satisfies debts and taxes, and distributes residue per the will—often under court supervision where probate is required.
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May an executor reside in another province or outside Canada?
Non-resident trustees can trigger bonding, security, or tax friction depending on asset situs; institutions also weigh practical ability to attend on short notice.
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What sequential duties do Canadian executors typically perform?
From securing the last will through inventories, creditor notices, income-tax filings, and releases—executors owe fiduciary duties to the estate and beneficiaries alike.
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What information should executors disclose to beneficiaries?
Passing of accounts, draft inventories, and reasonable updates support statutory transparency obligations while managing litigation risk.
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Executor, attorney under a POA, and trustee: how the roles differ
These labels are often mixed up. Each role has a different job, a different timeframe, and different legal sources of authority—sometimes held by the same person, sometimes not.
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Executor compensation and out-of-pocket expenses: what beneficiaries often ask about
Executors may be entitled to reasonable compensation and reimbursement of estate-related expenses, subject to the will, provincial tariff guidance, and court oversight in disputed cases.
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When can a court remove or replace an executor or estate trustee?
Removal is not automatic because beneficiaries are frustrated. Courts look for misconduct, inability to administer, conflict of interest, or deadlock that harms the estate.
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Executor misconduct: examples that worry courts (general patterns only)
Self-dealing, missing tax deadlines, hiding assets, or mixing personal funds with estate funds are recurring themes in removal applications. This article describes patterns—not how to plead a case.
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Terminal and estate income tax returns: what executors coordinate with accountants
Executors are not expected to be tax experts, but they must enable filings: gather slips, authorise representatives, and pay taxes from estate cash before final distributions.
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Building an executor-ready asset list (you can start today)
Executors inherit puzzles. A simple inventory—accounts, institutions, advisors, digital vaults—cuts months off administration and reduces fraud risk.
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How old does your executor need to be?
Most provinces let you name an executor of any age, but they can only *act* once they reach the age of majority — 19 in BC, 18 elsewhere.
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What is an executor—and how do you choose a suitable estate trustee?

May an executor reside in another province or outside Canada?

What sequential duties do Canadian executors typically perform?

What information should executors disclose to beneficiaries?

Executor, attorney under a POA, and trustee: how the roles differ

Executor compensation and out-of-pocket expenses: what beneficiaries often ask about

When can a court remove or replace an executor or estate trustee?

Executor misconduct: examples that worry courts (general patterns only)

Terminal and estate income tax returns: what executors coordinate with accountants

Building an executor-ready asset list (you can start today)

How old does your executor need to be?