The Complete Ontario Executor Guide (Estate Trustee Duties)

Being named an estate trustee in an Ontario will is less an honour than an unpaid part-time job handed to you at a hard time — one with real legal duties and real personal exposure if it goes wrong. Most people accept the role without a clear picture of what it involves, then discover the court forms, the tax filings, and the beneficiaries waiting on them. This guide lays out the Ontario process end to end so the work is at least predictable.

It covers the terminology, when probate is required, the Estate Administration Tax, the small estate shortcut, the administration steps, timelines, and compensation. It is general information, not legal advice; an estates lawyer is worth consulting for anything beyond a simple estate.

You are an "estate trustee" in Ontario #

Ontario uses the term estate trustee rather than executor. An estate trustee named in a will is the only person with legal authority to administer the estate.^[2] Where there is no valid will, a spouse, common-law partner, or close relative can apply to become the estate trustee without a will. Either way, authority to deal with banks, investments, and land usually has to be proven — which is where probate comes in.

Step 1 — Secure the will, the assets, and the paperwork #

Before any court filing, locate the original will, secure the home and valuables, redirect mail, and order several certified death certificates. Gather account statements, property records, insurance policies, and the deceased's recent tax returns. This groundwork determines everything that follows, including whether probate is even needed.

Step 2 — Decide whether you need probate #

Probate in Ontario means applying for a Certificate of Appointment of Estate Trustee — the court's confirmation of your authority.^[1] It is generally required when banks, investment firms, or the land registry will not release or transfer assets without it, which is common for accounts above modest thresholds and for real estate held in the deceased's sole name. Assets that pass by beneficiary designation (registered plans, insurance) or by right of survivorship (joint property) often fall outside probate.

For estates valued at $150,000 or less, Ontario offers a simplified Small Estate Certificate with lighter paperwork.^[4] Larger estates use the regular application.

Step 3 — Apply to the Superior Court of Justice #

The application is filed with the Superior Court of Justice, and Estate Administration Tax is paid when you file — nothing on the first $50,000, then $15 per $1,000 (about 1.5%) on the value above it.^[3] You can estimate the amount with our probate fee calculator before applying. In some cases — notably where there is no will or a non-resident estate trustee — the court may require an estate administration bond to protect beneficiaries and creditors.

Step 4 — Administer the estate #

Once appointed, the estate trustee's core duties generally include:

• Notifying beneficiaries and identifying the deceased's debts.
• Preparing a full inventory and valuation of estate assets as of the date of death.
• Paying valid debts, funeral expenses, and the Estate Administration Tax.
• Filing the deceased's final (terminal) income tax return and any estate returns.
• Obtaining a clearance certificate from the Canada Revenue Agency confirming taxes are paid before final distribution.

Distributing before debts and taxes are settled is the classic way an estate trustee becomes personally liable, so the clearance certificate step matters.

Step 5 — Distribute and account #

After liabilities are settled, the estate trustee distributes according to the will (or the intestacy rules under the Succession Law Reform Act if there is no will),^[5] and prepares accounts showing what came in, what went out, and what each beneficiary received. Beneficiaries can ask the court to "pass the accounts" if they want them formally reviewed.

Timelines and compensation #

Most estates take the better part of a year — the informal "executor's year" — and complex ones longer; see how long probate takes in Ontario. An Ontario estate trustee is generally entitled to compensation unless the will provides otherwise, with practice often referencing a guideline around 5% of the estate, subject to the court's assessment of fairness; see executor compensation in Canada. Compensation is taxable income.

A note on multiple wills #

Ontario recognizes the use of primary and secondary wills to keep certain assets — classically private-company shares — outside the probated estate and the Estate Administration Tax. If the deceased left two wills, confirm which assets each governs before applying; see multiple wills in Ontario.

What we focus on at It's Simple Will #

The Will Creator helps will-makers name a clear estate trustee and leave organized instructions, which is the single biggest thing that makes this job manageable for the person who inherits it. For the role in general terms across Canada, see our pillar guide on what an executor does.

Related guides #

• What does an executor do in Canada?
• Probate fees in Ontario
• How long does probate take in Ontario?
• Executor compensation in Canada
• Multiple wills in Ontario