Executor Resources:
Canada
Practical and authoritative information for executors and estate representatives in Canada, covering federal notifications, tax responsibilities, benefits, estate records, and other Canada-wide matters that may arise while administering an estate.
Canada-wide resources
Official Government of Canada resources that can help executors and legal representatives notify federal agencies, access tax information, prepare required returns, deal with benefits, obtain important documents, and complete federal responsibilities before an estate is distributed.
A Government of Canada starting point for identifying the steps that may apply after a death, including notifications, documents, benefits, taxes and estate-related responsibilities. The site also provides a questionnaire that can generate guidance based on the circumstances.
Canada Revenue Agency guidance for executors and other legal representatives, including how to notify the CRA of your authority, gain access to the deceased person’s tax records and authorize accountants or other representatives.
Guidance on notifying the CRA and federal benefit programs, cancelling CPP and Old Age Security payments, dealing with a Social Insurance Number, and other federal notifications that may be required.
CRA guidance on the deceased person’s final T1 return, optional returns, estate income, T3 Trust Income Tax and Information Returns, filing deadlines and other tax responsibilities of the legal representative.
Information about obtaining a CRA clearance certificate before distributing estate property, helping protect the legal representative from personal liability for certain unpaid tax amounts.
Information about eligibility and applying for the one-time CPP death benefit, which may be payable to the estate or another eligible person.
Information about statements of death, death certificates and other documentation that may be required when notifying organizations or administering an estate.
Provincial resources
Probate, estate law, court procedures and many executor responsibilities are governed by the province or territory where the estate is administered. Choose a jurisdiction below for official provincial resources and guidance.
Official Ontario resources covering probate, estate administration, Estate Administration Tax, court forms and other provincial requirements.