Is an executor entitled to be paid for their work in Ontario?

Yes, an executor (also called an estate trustee in Ontario) is generally entitled to be compensated for their time and effort. Ontario's Trustee Act allows for "fair and reasonable" compensation, and courts have historically accepted a guideline of up to about 2.5% of capital receipts, 2.5% of capital disbursements, and 2/5 of 1% per year of the annual value of assets managed as a care and management fee — but these are guidelines, not absolute entitlements, and actual compensation depends on the complexity of the estate and the work performed.

If the will specifies an executor's fee, that amount generally governs. If it is silent, the executor can negotiate with the beneficiaries or, if there is disagreement, apply to the court for approval of compensation.

Executor compensation is considered taxable income to the executor and must be reported on their personal tax return. Many family members acting as executors choose to waive compensation, but they should document that decision clearly to avoid future disputes.