How does an executor handle charitable gifts in a will in Ontario?

When a will includes a gift to a registered charity, the executor is responsible for ensuring that gift is made accurately and that the estate receives the associated tax benefit. Charitable donations made by will generate a donation tax credit that can be applied against the deceased's income taxes — potentially reducing the estate's overall tax bill significantly.

The executor should verify that the charity named in the will is still an active registered charity with the Canada Revenue Agency. Charities can lose their registered status, change their names, merge, or close. If the named charity no longer exists, the executor may need to apply to the court for cy-près relief — a court order directing the gift to a similar charitable purpose.

The executor should make the gift promptly and obtain a receipt from the charity (a Form T5003 or standard donation receipt) to support the tax credit claim. The donation credit from a testamentary gift can be applied in the year of death or in the prior year, providing flexibility in tax planning.