The Probate Process in Canada Step by Step

A 62-year-old daughter is named executor in her father's Ontario will and learns about it the week of the funeral. She has the will, a death certificate, a basic understanding of his finances, and no idea what comes next. Eighteen months later, the estate is closed, the residue is distributed, and the receipts are signed. Between those two moments lives the Canadian probate process — a nine-step sequence the executor walks one piece at a time, with about twenty-five points where it can stall and a handful that frequently catch first-time executors off-guard.

This is the step-by-step walkthrough. The fee structures and processing times vary by province (we cover those in the probate fees across Canada guide), but the underlying nine-step sequence is the same in every common-law jurisdiction in Canada.

Step 1 — Find the original will and secure the estate #

Before anything else: locate the original will. Banks, land registries, and the provincial probate court generally do not accept a photocopy. Common locations:

• The drafting lawyer's vault (the most common place)
• A safety deposit box at the deceased's bank
• A fireproof home safe
• The provincial wills notice registry (BC maintains one through Vital Statistics; some other provinces have voluntary registries)

If only a photocopy exists, the will can still sometimes be probated, but the court will require affidavit evidence about why the original is missing and how the copy was prepared. The application becomes more complicated and contestable.

The "secure the estate" half of step 1 is operational rather than legal. Change locks if anyone outside the family has had keys, redirect the mail, notify obvious institutions that the person has died (banks usually freeze the chequing and savings accounts pending probate), and gather statements going back at least 12 months. This is also when the executor decides whether they will accept the role — the deadline for renouncing is generally before doing any "act of administration" (such as collecting assets), so the decision should be made before any formal work begins.

Step 2 — Make funeral and disposition arrangements #

The executor has authority over funeral and burial decisions, though the family usually drives the practical choices. The estate pays for reasonable funeral costs ahead of most other expenses. If the deceased pre-paid a funeral plan or left specific wishes (commonly in a separate document, not the will), those are honoured.

A practical detail: the funeral home will produce funeral certificates, but those are not the same as the official provincial death certificate. The official certificate comes from the province's vital statistics office and is what banks, the CRA, and other institutions require. Order 4 to 6 certified copies — they get used quickly.

Step 3 — Inventory the estate #

Build a complete list of:

• Real estate (with municipal address, legal description, and an estimate of fair market value as of date of death)
• Bank accounts and term deposits (with date-of-death balances)
• Investment accounts (with date-of-death market values)
• Registered accounts (RRSPs, RRIFs, TFSAs — with named beneficiaries documented)
• Life insurance policies and pension entitlements (with named beneficiaries documented)
• Vehicles, boats, recreational property
• Significant personal property (jewellery, art, collections)
• Business interests
• Debts owed to the deceased

And on the liability side: mortgages, lines of credit, credit card balances, tax owing, and any other debts.

The inventory determines whether probate is required at all (sometimes the answer is no), the provincial probate fee on the estate, and the executor's plan for converting assets to pay debts and beneficiaries. It is the document that the application for probate is built from.

Step 4 — Apply for probate #

The application paperwork varies by province but the substance is consistent. The executor (or their lawyer) files with the provincial probate court:

• The original will
• An affidavit of execution from one of the witnesses (or, if not available, an affidavit explaining its absence)
• The application form (Ontario calls it the Application for a Certificate of Appointment of Estate Trustee; BC's Notice of Application for an Estate Grant; Alberta's Surrogate forms)
• The asset inventory and fair-market-value certification
• The provincial probate fee or estate administration tax

In Ontario, additional notice requirements apply — beneficiaries and those entitled on intestacy generally have to be served before the application is filed.

Step 5 — Wait for the grant #

The probate grant — called a Certificate of Appointment of Estate Trustee in Ontario, Grant of Probate in BC and most provinces — typically issues within 4 to 16 weeks of a clean application. Vancouver, Toronto, and other high-volume registries run slower.

During the wait, banks generally permit the executor to pay urgent expenses (funeral, basic property maintenance, mortgage payments) on indemnity. Significant asset transfers, including selling real estate or closing investment accounts, wait for the grant.

Step 6 — Notify institutions #

Once the grant is in hand, the executor sends certified copies to each institution holding estate assets:

• Banks (to close or transfer accounts to the estate)
• Investment firms (to redeem or transfer holdings)
• Land registries (to start the property transfer process)
• Pension administrators
• Insurance companies (for any non-beneficiary-designated policies)
• The Canada Revenue Agency (to set up the estate as a taxpayer)
• Service Canada (for CPP, OAS, and benefits administration)
• Provincial vital statistics

Most institutions have an estates desk and a standard form. The work is tedious but mechanical.

In Ontario, the executor also files the Estate Information Return with the Ministry of Finance within 180 days of receiving the Certificate of Appointment of Estate Trustee.^[3] Missing this deadline removes the four-year audit limitation period — the Ministry can audit at any time afterward, indefinitely.

Step 7 — Pay debts and taxes #

Before any residue is distributed:

• Notify potential creditors. Most provinces let the executor publish a notice to creditors (a "section 38 notice" in some provinces) that limits the executor's personal liability for unknown claims. Standard practice in larger estates.
• File the deceased's final T1 tax return. Due by the later of April 30 of the year after death or 6 months after death. The deceased's final T1 reports income earned to the date of death and triggers the deemed disposition of capital property at fair market value.
• File any required T3 trust return for the estate. Income earned by the estate after the date of death is reported separately. Graduated rate estate (GRE) status, available for 36 months, gives a tax-rate advantage where applicable.
• Apply for the CRA clearance certificate. Without it, the executor is personally liable under section 159 of the Income Tax Act for any unpaid federal taxes the CRA later discovers.^[1] The certificate takes several months to issue. Smart executors apply before paying out the residue.
• Pay outstanding debts in the priority sequence set out in provincial law — secured debts first, then funeral and administration expenses, then taxes, then general unsecured debts.

Step 8 — Distribute the residue #

After debts, taxes, and specific bequests are paid, the residue is distributed to the residuary beneficiaries per the will. Three things to do well at this stage:

• Get a release. Each beneficiary signs a release acknowledging receipt and confirming they will not bring further claims against the estate. Without releases, the executor's exposure remains open.
• Document everything. Cheque stubs, bank transfer records, receipts. The executor's final accounting depends on a clean paper trail.
• Hold a reserve. A small reserve (often 5%-10% of residue, depending on complexity) is commonly kept back against late claims or unanticipated expenses, then distributed as a top-up after the clearance certificate issues.

Step 9 — Account to the beneficiaries #

The executor provides a final accounting to the beneficiaries showing every receipt and disbursement. In most cases, beneficiaries sign off informally. If any beneficiary objects, the executor "passes accounts" before the court — a formal hearing where the accounts are reviewed and approved (or modified, or the executor's compensation reduced).

Once the accounts are approved (or releases are signed), the executor is discharged. The estate is closed.

What stretches the timeline #

The 12-to-18-month "typical clean" timeline assumes a cooperating family, a clear will, no missing assets, no foreign elements, and no tax disputes. The most common things that stretch it:

• Missing or contested original will. Months of evidence gathering.
• Family dispute about specific items or distribution. Mediation or litigation, sometimes years.
• Foreign assets or beneficiaries. Additional documentation, sometimes a second probate in the other jurisdiction (called ancillary probate or resealing).
• Tax issues. A complicated final T1, CRA review of valuations, or disputes about whether property qualifies for the principal residence exemption.
• Real estate that does not sell. The estate remains open until major assets are converted.

The executor's personal exposure — the section 159 question #

The most consequential trap in the process is section 159 of the Income Tax Act.^[1] An executor (called a "legal representative" in the Act) who distributes the estate without first obtaining a clearance certificate from the CRA is personally liable for any unpaid federal taxes the CRA later assesses against the estate. The exposure is to the executor personally, not just to their fee.

The practical implication: never pay out the full residue until the clearance certificate is in hand. Hold back a reserve. Pay specific bequests early if needed, but residue waits.

What we focus on at It's Simple Will #

The Life Discovery Kit at app.itssimplewill.ca is built around the executor's actual workflow described above — the steps where the executor needs to know where things are (step 3 inventory), what the deceased's account passwords and locations were (step 6 institution notifications), and where the original will is stored (step 1). The kit pairs with the Will Creator and produces a document the executor reads alongside the probate process.

The will tells the court who gets what. The Life Discovery Kit tells the executor where to find it. Most executor stress in Canadian estates does not come from the law — it comes from spending weeks tracking down asset locations the deceased never wrote down.

Related reading: what is probate in Canada, what does an executor do in Canada, and probate fees across Canada.