Is an executor entitled to be paid in Ontario?

Yes, executors in Ontario are entitled to be compensated for their work. The will may specify a compensation amount or percentage. If the will is silent, Ontario law allows an executor to claim "fair and reasonable compensation" for their services, which courts have historically assessed by considering factors such as the value of the estate, the complexity of the administration, and the time and skill involved.

If beneficiaries and the executor cannot agree on the appropriate compensation, the executor can apply to court to "pass accounts" — a formal court process where the executor's accounting and proposed compensation are reviewed and approved (or adjusted). Compensation is considered income to the executor for tax purposes, not a gift or inheritance.

There is an important practical point: if all residuary beneficiaries are adults who are capable of consenting, they can agree to the executor's compensation without the formality of a court passing of accounts. This is often the more efficient route for straightforward estates where beneficiaries are cooperative.