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What is a will executor? It is the person a will names to carry out its instructions after the will-maker dies. In BC, an executor finds the will, protects the assets, applies for probate when it is needed, pays the debts and taxes, and then distributes what is left to the beneficiaries. The order matters: an executor who pays beneficiaries too early can be personally responsible for debts or tax that are still owing.
Lawgical Law Corporation, a probate and estate law firm with offices in Surrey, Abbotsford and Vancouver, BC, advises executors through probate and represents them when an estate is disputed.
This guide walks through each duty in the order most BC estates follow. If someone has just died, start with our checklist for the executor’s first 30 days, then come back here for the rest of the role.
What is a will executor, and how is it different from an administrator?
An executor is named in the will. An administrator is appointed by the court when there is no will, or when the named executor cannot or will not act. BC’s Wills, Estates and Succession Act (WESA) calls both a “personal representative” and gives them the same general authority over the estate (WESA s. 142).
Problems with an executor? See executor disputes: getting information and accounts, citations and removing an executor.
The executor acts for the estate, not for themselves. They must be honest, careful and even-handed between beneficiaries, keep estate money separate from their own, and keep records of everything they do. Where a will names two or more executors, they generally have to act together unless the will says otherwise.
Do you have to accept the job?
No. A person named as executor can renounce, and the estate is then administered as if they had never been appointed (WESA s. 104). In practice this is done with a Notice of Renunciation (Form P17) filed with the probate application.
Decide early. Once you have “intermeddled” in the estate, you lose the right to renounce and can be personally liable for mistakes. Intermeddling means acting in a way that shows you have taken on the executor’s role, such as collecting money owed to the deceased or holding yourself out as the executor. Paying the funeral expenses, doing what is necessary to protect the property, and asking about the assets and debts do not, on their own, count. If you are unsure, get advice before you sign anything or move any money.
What are an executor’s duties in BC, step by step?
- Find the original will and search the Wills Registry. BC’s Wills Registry shows whether the will-maker filed a wills notice. A wills notice search certificate is needed for the probate application.
- Arrange the funeral and secure the assets. Lock up and insure the home and vehicles, tell the banks about the death, and redirect mail. Do not give away belongings yet, even small items.
- List the assets and debts. Find out what the will-maker owned and owed on the date of death. Some assets pass outside the estate: a home or account held in joint tenancy usually goes to the surviving joint owner, and an RRSP, TFSA or life insurance policy with a named beneficiary goes to that beneficiary.
- Give notice and apply for probate if it is needed. The executor delivers a Notice of Proposed Application (Form P1) to the beneficiaries and others entitled to notice, waits at least 21 days, then files the application with the Supreme Court probate registry. Our guide on how to apply for probate in BC covers the forms and fees.
- Collect the assets. With the grant (or without it, for assets that do not need probate), the executor collects money, transfers or sells property, and keeps funds in an estate account.
- Pay the debts. An executor can advertise for creditors in the BC Gazette and must wait 30 days after the last notice before distributing (WESA s. 154). Valid debts, including funeral costs, are paid before beneficiaries get anything.
- File the tax returns and get a clearance certificate. The executor files the deceased’s final return and any estate (trust) returns. Before the final distribution, the executor should get a clearance certificate from the Canada Revenue Agency; without it, the executor can be personally liable for unpaid tax (Income Tax Act s. 159(2)).
- Wait out the claim period. A spouse or child can bring a wills variation claim within 180 days of the grant. WESA s. 155 says the executor must not distribute within 210 days of the grant unless the beneficiaries and anyone who could bring a wills variation claim consent, or the court orders it.
- Account to the beneficiaries and distribute. The executor shows the beneficiaries what came in and what went out, pays the specific gifts, then divides the residue. Most estates are closed by signed releases. Otherwise, the executor must pass their first accounts in court within two years of the grant, unless all the beneficiaries consent or the court orders otherwise (Trustee Act s. 99).
The stage after the grant is covered in more detail in what happens after probate is granted in BC.
How long does an executor have to settle an estate in BC?
There is no fixed deadline, but courts usually give an executor one year from the death, often called the “executor’s year”, before they will push for distribution. Many estates take longer because of the 210-day wait, tax filings and the time CRA needs to issue a clearance certificate.
In our experience, a simple estate usually takes about six months from the time we take on the file to the grant of probate. The 210-day waiting period then starts from the grant, so distribution usually comes after that, unless the beneficiaries and anyone who could bring a wills variation claim consent to an earlier distribution. The biggest delays come at the probate application stage, which we explain below.
If a named executor does nothing, a beneficiary can force the issue. Under Supreme Court Civil Rule 25-11, a beneficiary can serve a citation requiring the executor to apply for probate or renounce.
Is an executor paid in BC?
Yes, unless the will says otherwise. If the will does not set the amount, the Trustee Act (s. 88) allows a fair and reasonable fee of up to 5% of the gross aggregate value of the estate, including capital and income. An executor can also apply to the court each year for a care and management fee of up to 0.4% of the average market value of the assets (s. 88(3)). The maximum is not automatic: the court looks at the size of the estate, the work and responsibility involved, and the result (see Re Mikaloff, 2018 BCSC 756). Executor fees are taxable income to the executor.
Can an executor be personally liable?
Yes. WESA s. 149 deals with the liability of personal representatives. In practice, executors get into trouble by:
- distributing before debts are paid or before the CRA clearance certificate is issued
- distributing within the 210 days without consent or a court order
- mixing estate money with their own, or using estate assets for themselves
- favouring one beneficiary over another
For larger or contested estates, an executor can apply to the court to be discharged once the work is done (WESA s. 157).
What mistakes do executors make?
The most common problem we see is an executor trying to handle probate alone and losing months in the process: working out the timelines, filing the wrong application, and having materials returned by the probate registry. The registry sometimes returns filings, even from lawyers, asking for more information, and those requests can be hard to make sense of if you have not dealt with the registry before.
The other costly mistake is paying out too early: before debts are settled, before the CRA clearance certificate, or within the 210 days. A short check with a lawyer before money leaves the estate is usually cheaper than fixing a distribution later.
What can beneficiaries do if the executor is not doing the job?
Beneficiaries are entitled to information about the estate and to an accounting. If an executor will not account, delays without reason or acts in their own interest, a beneficiary can ask the court to order an accounting or to remove or pass over the executor (WESA s. 158). Our guide on removing an executor in BC explains the process, and our executor disputes page explains how we help.
When should an executor get legal help?
As soon as possible after the death. The executor needs to take control of the estate early and keep it in good shape: keeping up the mortgage payments, insurance and upkeep on the home. The condition of the estate is reflected in what the beneficiaries actually receive.
Early advice matters even more when the will is unclear, a family member may challenge it, there is real estate or a business, the executor lives outside BC, or the estate may not have enough to pay its debts.
Our probate and estate lawyers help executors in Abbotsford, Surrey and Vancouver with every stage, from the first notice to the final release.
Related guides
- Someone has died in BC: the executor’s first 30 days
- How to apply for probate in BC: forms, fees and timeline
- Can you sell a house before probate in BC?
If you have been named as an executor and want to get it right, Book a consultation with our team.
This article is general information, not legal advice for your situation.