Can an Executor Live Outside Canada and Still Act for an Ontario Estate?

It can, but where you live matters at several points. A bond is required with the probate application when the applicant does not live in Ontario, another Canadian province or territory, or a Commonwealth country, although a judge can order that no bond is required. So living abroad does not by itself settle the question, but it may add a step.

Living abroad also matters after you are appointed. Remaining out of Ontario for more than twelve months is one of the grounds for replacing a trustee. The Superior Court of Justice may remove a personal representative on any ground on which it may remove any other trustee. Even so, the Court of Appeal for Ontario has said that removing estate trustees chosen by the deceased is a serious matter.

If a named estate trustee declines or cannot act, the beneficiaries may nominate another person to act. Where one of several executors is removed, the court need not appoint a replacement and the estate may continue with the remaining ones. How living abroad affects tax depends on the facts, so confirm it with an accountant and a lawyer before you accept or decline the role.