Being named an executor in BC is an honour — and a significant legal responsibility. Here's exactly what the role involves, what you're liable for, and when to ask for help.
When someone names you as their executor in a BC will, they are trusting you to settle their entire estate after they die. It is one of the most significant responsibilities one person can place in another. Understanding what the role actually involves — before you are in the middle of it — makes all the difference.
What Is an Executor?
An executor (also called a personal representative) is the person named in a will to carry out its instructions. In BC, the executor's job begins the moment the testator (the person who made the will) dies and typically ends when the estate is fully distributed and the executor's accounts are approved by the beneficiaries or the court.
Core Duties of a BC Executor
1. Locate and Review the Will
Find the original will, confirm it is valid and the most recent version, and determine whether probate is required (most BC estates with real property or financial accounts require a Grant of Probate).
2. Apply for a Grant of Probate
Probate is the court process that confirms the will is valid and grants you legal authority to deal with the estate's assets. In BC, you apply to the BC Supreme Court through the probate registry. The application requires filing the original will, a submission for estate grant, and paying probate fees based on the estate's gross value.
3. Identify and Protect Estate Assets
Make a full inventory of all assets: real property, bank and investment accounts, vehicles, business interests, personal property, and anything else of value. Protect them — maintain insurance on property, keep accounts secure, and do not distribute anything prematurely.
4. Notify Relevant Parties
Notify banks, investment institutions, Canada Revenue Agency, pension providers, and any other relevant bodies of the death. Cancel government benefits. Notify beneficiaries named in the will.
5. Pay Debts and Taxes
Before distributing anything to beneficiaries, all valid debts must be paid — including final income tax returns (the terminal return), any taxes owing on income earned inside the estate (the estate return), and any applicable capital gains tax triggered by the deemed disposition of assets at death. Paying beneficiaries before debts are settled can make you personally liable for those debts.
6. File a Notice to Creditors
Advertising a Notice to Creditors in a newspaper of general circulation is standard practice in BC. It protects the executor by setting a deadline for creditors to come forward. Without it, an executor who distributes the estate could be personally liable if an unknown creditor surfaces later.
7. Distribute the Estate
Once debts, taxes, and administration costs are paid, distribute the remaining assets to beneficiaries as directed by the will. Get signed releases from each beneficiary confirming they have received their share.
8. Keep Meticulous Records
Every decision you make as executor should be documented. Beneficiaries are entitled to see the executor's accounts, and any beneficiary can apply to the court to have those accounts passed (reviewed) if they are not satisfied.
Executor Liability
An executor can be held personally liable for mistakes — including distributing the estate too quickly, missing a creditor, underpaying taxes, or failing to get proper valuations. The duty is to the beneficiaries and creditors of the estate, not just the most insistent family member.
When Executors Need a Lawyer
Most BC executors benefit from legal guidance, particularly when the estate includes real property, a business, a contentious family situation, or tax complexity. A lawyer can guide you through probate, help identify all required filings, and protect you from personal liability. The lawyer's fees are an estate expense — paid from the estate, not your own pocket.
Executor Compensation
In BC, an executor is entitled to reasonable compensation from the estate — typically between 3% and 5% of the gross value of the estate, though this can be negotiated or set out in the will. Compensation is taxable income in the year it is received.
No. Being named executor in a will does not obligate you to act. You can renounce the role by filing a formal renunciation with the court — but you should do this before taking any steps to administer the estate, as acting in the role before renouncing can be interpreted as acceptance.
There is no fixed deadline, but the executor must act with reasonable diligence. Settlement time depends on the size and complexity of the estate. Complex estates — with property, a business, tax issues, or family disputes — can take longer. Beneficiaries who feel the executor is unreasonably delaying can apply to the court.
Yes. The BC Supreme Court can remove an executor who is failing to act, acting in their own interest against the estate's interest, or who is otherwise unfit. Any beneficiary or interested party can bring an application. Courts are reluctant to remove an executor without good cause, but they will act when the estate is at risk.
Yes. Executor compensation (also called executor's remuneration) is considered income by the Canada Revenue Agency and must be reported on your personal income tax return in the year it is received. If the executor is also a beneficiary, it is important to distinguish between compensation and the inheritance itself — they are taxed differently.