Duties of an Executor in Manitoba: A Step-by-Step Guide

Being named executor in a Manitoba will means you are the person who carries out the wishes of someone who has died. It involves paperwork, deadlines, money that is not yours, and people who are grieving and may be watching closely.

This article walks through the main stages in the order they usually happen. Every estate is different, so use it as a map and confirm the details of your situation with a lawyer or accountant.

This article covers the law of Manitoba.

Step 1: Take stock and protect the assets

In the first days, your job is to find out what the person owned and owed, and to keep it safe. Executor duties in this early stage come mainly from the general duties of anyone who looks after property for others, rather than from a step-by-step list in a statute.

• Locate the original will and any other estate documents.
• Secure the home, vehicles and valuables, and confirm that insurance stays in place.
• List bank accounts, investments, real estate, debts and recurring bills.
• Keep estate money separate from your own money.
• Start a record of every receipt and payment from day one.

Step 2: Apply for probate

Applying for probate starts with the right form, and which one you use depends on whether the will names an executor who is willing to act. The request for probate is made on Form 74A, Request for Probate. If the will names no executor, or the executors will not act, the request is made on Form 74C, Request for Letters of Administration with Will Annexed. When probate is granted, the Court issues Form 74F, Grant of Probate.

Before a grant of probate or administration, the applicant must file a true and complete inventory of everything the deceased owned at death, verified by oath. The form is Form 74B, Inventory and Valuation of the Property of the Deceased. If you later find property that was not in the inventory, you must file a sworn inventory of it within 30 days, or any longer period a judge allows.

Form 74EE, Information for Personal Representatives and Beneficiaries, is also part of the Rule 74 forms and is worth reading.

Special situations: bonds and small estates

An administrator, for example one appointed because no executor will act, must generally give a bond totalling double the sworn value of the property. A judge may waive the bond or sureties if all beneficiaries are capable adults who consent. If the sworn value is $50,000 or less, no surety is required, and if it is over $50,000 but under $100,000, no more than one surety is required. A bond is not required of the Public Guardian and Trustee.

Very small estates have a shortcut. Where the court finds the total value of the deceased's property does not exceed $10,000, summary administration is possible, using Form 74FF (Request for Order under Section 47) and Form 74GG (Order under Section 47).

Step 3: Taxes, debts and distribution

You will generally need to file the deceased's final T1 income tax return. If the death was from January 1 to October 31, it is due April 30 of the following year. If the death was from November 1 to December 31, it is due six months after the date of death.

Before distributing assets, the legal representative should get a CRA clearance certificate, Form TX19. If assets are distributed first and tax is owing, the legal representative can be held responsible. How debts, tax and payments to beneficiaries fit together depends on the estate, so it is worth confirming the details with an accountant or lawyer.

Trustee rules and accounting

Under The Trustee Act, a trustee is chargeable only for money and securities actually received, and is answerable only for their own acts, receipts, neglects or defaults, not those of another trustee or a banker, broker or other person. A trustee is also not liable for loss on a particular investment if they satisfy the court the investment resulted from a general investment policy. Whether and how these trustee rules apply to you as an executor depends on the will and your situation, so it is worth confirming with a lawyer.

The court may require an executor or administrator to account for the deceased's property, on its own motion or on application by an interested person, a creditor or a surety. The form for applying to pass accounts is Form 74Z, Notice of Application to Pass Accounts. This is why clear records matter.

What to do next

• Gather the will, death certificate and recent statements.
• Keep a running ledger of money in and out.
• Decide whether you want to act as executor. If you do not, renounce rather than ignore the matter, using Form 74N filed with Form 74X, the Affidavit of Execution of Renunciation.
• Speak to an accountant about the final return and clearance certificate.
• Ask a lawyer to confirm the current forms before you file.

Frequently asked questions