Can an executor use estate money to pay for their own expenses in Ontario?

Yes, an executor (called an estate trustee in Ontario) can generally pay estate expenses from estate money, or pay them personally and recover the same amount from the estate, if the executor believes the expense is properly incurred in carrying out the trust. The Superior Court of Justice can later disallow a payment or reimbursement if it finds the expense was not properly incurred.

Whether a funeral, travel or storage cost qualifies depends on the facts and whether it was truly needed to administer the estate, which includes finding the will, winding up affairs, paying taxes and debts, and distributing what remains. Reimbursement of expenses is different from the executor's own pay, which is a fair and reasonable allowance for care, pains, trouble and time. An executor generally should not take that compensation early without the agreement of all interested people who are legally capable, court approval, or permission in the will.

Keep accurate records of the assets and transactions in the estate. Any person with a financial interest can ask the court to order the executor to pass accounts, and those accounts must show all money received and disbursed. Keep every receipt and note why each expense was needed.