British Columbia Law
Estate Trustee vs. Executor in BC — What's the Difference?
The Terminology: BC Uses "Executor"
If you have encountered the term "estate trustee" in relation to wills and estates, you are likely reading material from Ontario, where provincial legislation changed the terminology from "executor" to "estate trustee" in the 1990s. In British Columbia, the proper term remains executor — the person named in a will to administer the estate of a deceased person.
BC's primary estates legislation is the *Wills, Estates and Succession Act* (WESA), which came into force in 2014. WESA uses the term "personal representative" as a general term encompassing both executors (appointed by will) and administrators (appointed by the court where there is no will, or where the named executor cannot or will not act).
In everyday practice, and in legal proceedings, BC lawyers and courts continue to use "executor" and "administrator" as the plain-language terms.
So if you see "estate trustee" on an Ontario precedent or in a document prepared under another province's law, do not assume it means something different from "executor" — it is simply a different province's label for the same role.
What Does an Executor Do?
Being named an executor is a significant legal responsibility. Under WESA and at common law, an executor's duties typically include:
- Obtaining probate: applying to the BC Supreme Court to have the will recognized as valid and the executor's authority confirmed. Probate is not always required, but most financial institutions will not release assets without it for larger estates.
- Locating and notifying beneficiaries and creditors: identifying who is entitled to a share of the estate and who the deceased owed money to.
- Gathering and protecting assets: taking control of the estate's assets — bank accounts, real property, investments, personal property — and ensuring they are preserved during the administration process.
- Paying debts, taxes, and expenses: settling the estate's liabilities before distributing to beneficiaries. This includes filing any outstanding income tax returns and the estate's terminal return.
- Distributing the estate: paying out bequests and residue to beneficiaries in accordance with the will.
- Keeping accounts: maintaining accurate records of all receipts and disbursements, which beneficiaries are entitled to see.
This process typically takes six months to a year or more, depending on the complexity of the estate.
What If There Is No Will? The Administrator
If a person dies without a valid will — called dying "intestate" — there is no named executor. In that case, a person (usually the closest family member) must apply to the BC Supreme Court to be appointed as administrator of the estate. The court issues "Letters of Administration" authorizing the administrator to act.
The administrator's duties are essentially the same as an executor's, but with one critical difference: instead of following the instructions in a will, the administrator distributes the estate according to BC's intestacy rules in WESA, which follow a prescribed order of priority (spouse, then children, then other relatives).
Who Can Be an Executor in BC?
Under WESA, an executor must be:
- At least 19 years of age (the age of majority in BC)
- Mentally capable of managing their own affairs at the time they take on the role
- Not an undischarged bankrupt (in most circumstances)
There is no requirement that an executor be a BC resident or even a Canadian citizen, though a non-resident executor can create practical complications — particularly with respect to tax and the administration of BC real property.
Can an Executor Also Be a Beneficiary?
Yes — and this is very common. In most BC family estates, the named executor is also a primary beneficiary (for example, the surviving spouse or an adult child). This creates no legal conflict.
The executor's duty is to administer the estate impartially in accordance with the will, and being a beneficiary does not compromise that duty unless there is a specific conflict of interest between the executor's personal interests and the estate's.
Executor Compensation in BC
Executors in BC are entitled to compensation for their work, even if they are also a beneficiary. The compensation is typically calculated as a percentage of the value of the estate — commonly up to 5% of the gross aggregate value of the estate, though the courts have discretion to award more or less depending on the complexity of the work.
If the will specifies a compensation amount (sometimes called an "executor's fee" or "legacy in lieu of compensation"), that amount governs.
Executor compensation is taxable as income in the year received.
When Should You Use a Professional Executor?
Appointing a family member as executor is appropriate for many estates — particularly where the estate is relatively straightforward, the family relationships are healthy, and the named person is willing and capable. However, a professional executor (a trust company or lawyer) may be preferable where:
- The estate is large or complex
- There are family conflicts that could compromise a family member's impartiality
- The named beneficiaries are also the logical executor candidates and the potential for conflict is high
- The estate includes business interests, multiple properties, or significant investments
Andrew Liggett has helped BC families plan and administer estates for 35 years, and can advise on executor selection and the full estate administration process.
*This article is general information about BC estate law. It is not legal advice. Contact Sea to Sky Law™ for a confidential consultation.*
This article is general information, not legal or tax advice. Meetings are by appointment only, by phone or secure video.