How does an executor distribute to a minor beneficiary in Ontario?

A minor (someone under 18) cannot legally receive property directly in Ontario. If the estate includes a gift to a minor, the executor cannot simply hand over cash or assets to the child. The funds must be managed by a trustee until the minor reaches the age specified in the will, or if none is stated, the age of majority (18 in Ontario).

Many wills include a trust provision for minor beneficiaries, designating a trustee (often the same person as the executor) to hold and manage the funds until the child reaches a specified age — sometimes 18, sometimes older. The trustee invests the funds, uses income or capital for the child's benefit (such as education or living expenses), and ultimately transfers the remaining assets when the child reaches the designated age.

If the will does not address the situation, the funds may need to be paid into court — the Accountant of the Superior Court of Justice holds the money until the minor turns 18 — which is generally less flexible than a trust arrangement. For significant sums, the Children's Lawyer may be involved to protect the minor's interests.