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

Being named executor can feel like being handed a long list with no instructions. In Saskatchewan the job has a fairly clear order, and doing it in sequence protects both the estate and you.

This guide follows that order. It is general information, and every estate is different, so use it as a map and get advice where things are complicated.

This article covers the law of Saskatchewan.

Step 1: Find the will and secure what is there

The province lists these early duties: find the will, obtain the death certificate and notify agencies, and identify, locate, secure, value and insure the assets. For personal property, practical steps include reviewing personal papers, redirecting mail with Canada Post, writing inquiry letters, and searching ISC and Saskatchewan Government Insurance. Vehicles, jewellery and household items are listed as Part I assets on Form 16-14.

You should also file claims for insurance, pension and death benefits, and pay the funeral bills.

Step 2: Decide whether you need Letters

An executor named in a will applies to the Court of King's Bench for Letters Probate. Ask each institution whether it needs Letters, because only an interest in land registered solely in the deceased's name absolutely requires probate. Letters may not be required where the estate is $25,000 or less and has no real property. If the estate includes real estate, Letters are required for any ISC land transaction.

If you cannot or will not act, the type of grant changes. Letters of Administration with Will Annexed applies where the will names no executor or the executor cannot or will not act. A named executor giving up the right signs a Renunciation of Probate (Form 16-16).

• Application for Grant of Probate (Form 16-11A).
• Affidavit of Applicant for Probate (Form 16-13A).
• Statement of Property (Form 16-14).
• Affidavit of Execution of Will (Form 16-19A) or, for a holograph will, Form 16-19B.
• Notice to Public Guardian and Trustee (Form 16-12, two copies) if any beneficiary is under 18 or a dependent adult.

On a standard application, the fee is a $200 Local Registrar fee plus $7.00 per $1,000 (or portion thereof) of Total Part 1 Assets on the Statement of Property, paid at the court house when you apply. For estates of $15,000 or less administered by the applicant, court staff can help prepare the application if the applicant is a Saskatchewan resident entitled to letters and not a creditor, and the Local Registrar fee is then $300 plus the same $7.00 per $1,000 levy.

Step 3: Notify creditors and pay debts

Publish a Notice to Creditors (Form 16-48) once a week for two consecutive weeks in a newspaper nearest the deceased's last residence. Deposit estate money in an estate account. Run a personal property lien search and a judgment registry search.

Debts are paid from the estate and must be paid before gifts in the will go to beneficiaries. If the estate cannot cover everything, the order of payment is set: secured creditors, then funeral and testamentary expenses, then administration costs including executor fees, then debts with legislative priority, then other unsecured debts paid ratably. For an insolvent estate the province recommends consulting a lawyer and, if needed, applying to the court for directions.

Step 4: Handle real estate and tax

Land must first be transferred at ISC into your name as personal representative, and if the estate is not insolvent it can then go to beneficiaries or a buyer. Selling estate land requires written consent from all beneficiaries, except where debts exceed available funds. Value land using an appraiser or agrologist report, a real estate agent evaluation or a municipal assessment.

The final return is due April 30 of the following year for deaths from January 1 to October 31, or six months after death for deaths from November 1 to December 31; payment is due on the same date. Income the estate earns after death goes on a T3 return. Self-employed deceased persons may have a later filing date, but payment is still due on the regular date.

Step 5: Distribute, account and what to do next

Distribution may be delayed six months after Letters where a dependant or spouse may make a claim, and final distribution cannot occur until the CRA clearance certificate is received. If you distribute assets before getting the certificate and tax is still owing, you can be held personally liable up to the value of the assets distributed. Account to beneficiaries within two years, or pass accounts at the court house if disputed. If beneficiaries cannot be found, an heir locator may be hired, and if that fails you must apply to court for directions on paying out the funds.

• Locate the will and order death certificates.
• Secure and insure assets and redirect mail.
• Ask institutions whether Letters are needed.
• Publish the Notice to Creditors.
• File the final return and request the clearance certificate.
• Account to beneficiaries within two years, or pass accounts at the court house if disputed.
• Talk to a lawyer if the estate is insolvent, disputed or has minor beneficiaries.

Frequently asked questions