How does an executor handle assets that are located outside Ontario or outside Canada?

When an Ontario estate includes assets in other provinces or countries, the administration becomes more complex. An Ontario Certificate of Appointment of Estate Trustee is not automatically recognized by another jurisdiction's courts, banks, or land registries.

For assets in another Canadian province, the executor typically needs an "ancillary" or "resealing" process — filing in the other province to have the Ontario certificate recognized there. Each province has its own rules. For assets in a foreign country (for example, a vacation property in the US or investments held in a foreign brokerage), the executor may need to open a separate estate administration proceeding under that country's laws, often with the help of a local lawyer.

Foreign estate proceedings can add significant time and cost to administration. An executor facing cross-border assets should seek legal advice early — ideally before taking steps that might inadvertently trigger legal obligations in the foreign jurisdiction. Planning ahead during the will-drafting stage (such as holding foreign property through a corporation or trust) can sometimes simplify things for the executor.