Being named an executor in BC is an honour — but it comes with significant legal responsibilities. This guide walks through every duty, in order, so you know exactly what is expected and when.
What does an executor have to do in BC?
I have practised law in British Columbia since 1991, and I advise executors through the estate process. Here are the duties step by step.
Being named as an executor in a BC will is a serious legal responsibility. Executors in BC can be held personally liable for mistakes — so understanding what you are required to do, and when, is essential.
This guide walks through the duties of a BC executor in the order they typically arise.
---
IMMEDIATELY AFTER DEATH
1. Locate and secure the will
The original will must be found — check safes, filing cabinets, lawyers' offices, and BC Vital Statistics (where wills can be registered). The original is required for probate; a photocopy is generally not acceptable.
2. Obtain death certificates
Order multiple certified copies from BC Vital Statistics. You will need them for banks, government agencies, insurance companies, and the probate registry. Order at least 5–10 copies.
3. Arrange the funeral and burial
Executors have legal authority to make funeral arrangements. Check the will — some people leave specific wishes. Funeral expenses are paid from the estate.
4. Notify relevant parties
- Employment and Social Development Canada (CPP, OAS)
- Canada Revenue Agency
- BC Ministry of Social Services (if applicable)
- The deceased's employer (for any outstanding wages, benefits, or pension)
- Banks and financial institutions (to freeze accounts and get balances)
- Canada Post (to redirect mail)
---
WEEKS 1–8: GATHER AND PROTECT ASSETS
5. Identify and inventory all assets
Prepare a complete list of the estate's assets:
- Real property (get title searches)
- Bank and investment accounts
- Vehicles (check ICBC records)
- Business interests
- Life insurance policies
- RRSPs, TFSAs, pensions
- Digital assets
- Personal property of value (jewellery, art, collections)
6. Protect estate assets
- Ensure real property is insured
- Secure and maintain any property (grass cutting, heat, etc.)
- Do not distribute anything yet
7. Open an estate bank account
All estate funds should flow through a dedicated estate account. Do not mix estate money with your personal accounts.
---
MONTHS 2–6: PROBATE AND CREDITORS
8. Apply for a Grant of Probate (if required)
Probate is required when institutions (banks, land title office) will not release assets without court confirmation that the will is valid and you are the executor. File with the BC Supreme Court registry.
Required documents:
- Original will and any codicils
- Affidavit of Executor
- Affidavit of Delivery (confirming you have notified people entitled to notice)
- Probate fee payment (based on the estate's gross value)
9. File a Notice to Creditors
BC law requires you to advertise in a local newspaper and wait a period for creditors to come forward before distributing the estate. This protects you from personal liability if a creditor later appears.
10. Identify and pay all debts
Pay the estate's valid debts in order of priority:
- Funeral expenses
- Administration expenses (probate fees, legal fees, accountant fees)
- Secured debts (mortgage)
- CRA taxes owing
- Unsecured debts (credit cards, loans)
Do not pay beneficiaries before debts are settled. If you distribute the estate and there is not enough left to pay creditors, you can be personally liable.
---
MONTHS 4–12: TAX FILINGS
11. File final income tax return
The deceased's final T1 return covers January 1 to the date of death. It must be filed by April 30 of the following year (or 6 months after death, whichever is later).
12. Consider additional returns
In some circumstances, a separate Rights and Things return or Trust income tax return (T3) may be advantageous. Consult an accountant.
13. Obtain a Clearance Certificate from CRA
Before making final distributions, apply for a CRA Clearance Certificate. Without it, you can be personally liable for any unpaid taxes.
---
FINAL STAGE: DISTRIBUTION AND ACCOUNTING
14. Prepare estate accounts
Document all assets, income, expenses, and proposed distributions in a formal accounting. Beneficiaries are entitled to review these accounts.
15. Get releases from beneficiaries
Before distributing, get a signed release from each beneficiary confirming they are satisfied with the accounting and releasing you from further liability.
16. Distribute the estate
Transfer assets to beneficiaries according to the will — real property by transfer at the Land Title Office, funds by cheque or transfer, personal property by delivery.
17. Close the estate
Close the estate bank account and file a final T3 (trust return) if applicable.
---
Executor Compensation
BC executors are entitled to reasonable compensation from the estate — typically 1–5% of the estate's gross value, depending on complexity. This is income and must be declared on your personal tax return.
---
Sea to Sky Law Can Help
Andrew Liggett BA JD CD advises executors across BC on their duties, probate applications, and estate administration. If you have been named as an executor and are not sure where to start — or have run into a complication — we can help.
An executor locates and files the will, obtains death certificates, inventories assets, applies for probate, pays estate debts and taxes, files final tax returns, obtains a CRA Clearance Certificate, and then distributes the estate to beneficiaries — all in the correct order.
There is no fixed deadline, but the 'executor's year' is a common-law principle — the expectation is that most estates should be administered within about 12 months. Complex estates with litigation, CRA disputes, or unusual assets can take longer.
Yes. An executor who distributes the estate before paying all debts and taxes, or who makes unauthorized decisions, can be held personally liable. This is why it is important to follow the correct order of administration and obtain legal and accounting advice.
You are not legally required to hire a lawyer, but most executors benefit significantly from legal advice — especially for probate applications, CRA matters, contested estates, or estates with real property, business interests, or complex beneficiary situations.
An executor is responsible for carrying out the wishes in a will and settling the estate. In British Columbia, the first steps usually include locating the original will, notifying beneficiaries, and securing the deceased's property and important documents.
Next, the executor gathers information about assets and debts, pays valid creditors, files the final tax returns, and applies for probate if the assets require it. Only after these steps are complete can the remaining property be distributed.
Keeping careful records of every payment and decision protects you as executor. Our firm can guide you through each stage by phone or secure video, so you know what to expect at every step.