How do I trace an overseas beneficiary of an Ontario estate?

You trace an overseas beneficiary by gathering what you know, confirming who they are, and keeping a record of every step before you pay anything. As estate trustee, you carry out the will and distribute the estate according to it, so you need to be sure the right person receives the right share.

Start with the will, family records, old addresses, relatives and the deceased's papers. Ask for identity documents, and consider asking a lawyer how to confirm identity and arrange payment across borders. A person applying for probate must send or give a copy of the application form to everyone entitled to a share of the estate before filing with the court, so a current address matters early.

Tax matters too. Estate income paid or payable to non-resident beneficiaries is reported on an NR4 slip, not a T3 slip. A legal representative who distributes assets before getting a CRA clearance certificate (Form TX19) is personally liable for unpaid amounts, up to the value of the assets distributed. If you cannot find the person, the estate may take longer to finish, so get advice on next steps.