Does an executor need probate to act in Ontario?

Whether you need probate depends on what you want to do and who holds the assets, so it is worth confirming with a lawyer. From the date of death, the estate trustee named in the will, not an attorney under a power of attorney, deals with the deceased's property.

A person named as estate trustee does not have to act. Duties include finding the will, winding up the deceased's affairs, paying taxes, bills and other debts, and distributing what remains to those entitled. Whether a bank, land registry or other institution will deal with you before a certificate of appointment is issued varies, so ask each one what it needs.

If you do apply, a probate application must include a renunciation (Form 74G) from every living person named as estate trustee who has not joined the application. Within 180 calendar days of receiving the certificate of appointment, you must file an Estate Information Return with the value of the deceased's assets at death. No Estate Administration Tax is payable if the estate is $50,000 or less for applications made on or after January 1, 2020; above that, it is $15 for each $1,000 (or part) over $50,000.