What are an executor's main duties when administering an estate in Ontario?

An executor (estate trustee) in Ontario has broad legal duties as a fiduciary — meaning they must act in the best interests of the estate and beneficiaries, not in their own interest. The core duties include: locating and securing the will; applying for probate where required; identifying and valuing all estate assets; notifying relevant parties (including beneficiaries, banks, and government agencies) of the death; paying the deceased's debts, taxes, and estate expenses; filing the deceased's final income tax returns and any estate returns; maintaining accurate records and accounts; and ultimately distributing the remaining assets to the beneficiaries as directed by the will or intestacy law.

Executors must also deal with practical tasks: cancelling subscriptions and accounts, redirecting mail, managing property until sold or transferred, and handling any ongoing businesses or investments. They are legally required to account for every transaction and can be required to formally pass accounts before a court.

The role can be time-consuming and carries personal liability for mistakes. Retaining an estate lawyer and estate accountant is common and their fees are proper estate expenses.