Is an executor personally liable for estate debts in Saskatchewan?

This answer covers the law of Saskatchewan.

An executor is not automatically responsible for estate debts out of their own pocket, but handing out assets too early creates real risk. Estate debts are paid from the estate and must be paid before any gifts in the will go to beneficiaries. If a legal representative distributes assets before getting a CRA clearance certificate and tax is still owing, they can be held personally liable up to the value of the assets distributed.

The certificate is requested on Form TX19 only after returns are filed, notices of assessment are received and tax is paid, and assessment can take up to 120 days. Final distribution cannot happen until the certificate is received. Publishing a Notice to Creditors once a week for two consecutive weeks in a newspaper nearest the deceased's last residence is also a listed duty.

If the estate may not have enough money, the province recommends consulting a lawyer and, if needed, applying to the court for directions. Debts then follow a set priority order, with secured creditors, funeral and testamentary expenses and administration costs ahead of other unsecured debts. Your out-of-pocket expenses are paid by the estate, though the court can review them.