What extra steps does a non-resident executor face with an Ontario estate?

A non-resident executor has the same core duties as any other, plus a few extra layers. Depending on where you live, the court may require a bond, which is a guarantee for double the sworn value of the estate unless the judge reduces or dispenses with it in special circumstances. Unless the court orders otherwise, a bond must come from a licensed insurer or personal sureties, and a personal surety must be an Ontario resident who is not a minor.

Tax is the other big area. For tax purposes, an estate resides where its central management and control actually takes place, so an executor managing from abroad can affect the estate's residence. The legal representative must make sure the deceased's tax returns are filed and any balance owing is paid before distributing, and should apply for a clearance certificate as needed. Distributing without one makes the legal representative personally liable for unpaid tax, up to the value of the assets distributed.

Within 180 calendar days of receiving a certificate of appointment, the estate trustee must file an Estate Information Return with the value of the deceased's assets at death. Cross-border executors should get tax advice, since the details depend on the facts.