Executor Duties for Digital Assets and Online Accounts in Ontario

Photos in the cloud, an email inbox full of bank notices, a social media profile, online banking, loyalty points, cryptocurrency: much of a person's life now sits behind passwords. As executor, you may find yourself locked out of exactly the places you need.

This article explains how to think about digital assets, what to do first, and where you should check with a lawyer rather than guess. Access depends heavily on the account, the provider and the documents you hold, so treat this as a practical orientation.

What counts as a digital asset

There is no single category. Some digital items have money value, such as online investment accounts, cryptocurrency, domain names, or balances in payment apps. Others are mostly personal, such as photos, messages and social media. Others are simply the door to your work as executor, such as an email account that receives bank statements and tax slips.

Sorting items into these three groups helps you decide what to pursue first. Value and paperwork usually come before sentiment.

Your authority and its limits

Your role as estate trustee is the starting point, but what an online provider will accept as proof of your authority is up to that provider, so it is worth confirming with a lawyer. Many online providers decide for themselves whether and how to give access, and their terms of service may limit what they release even to an executor. Which approach applies to a given account depends on the facts, so confirm with a lawyer before trying anything unusual.

Avoid guessing passwords or logging in using the deceased person's credentials without advice. Doing so may breach the provider's terms and can cause an account to be locked or deleted, which could destroy records you need.

Finding and listing what exists

• Check mail, bank and credit card statements for recurring payments to online services.
• Look at the deceased person's phone, computer and tablet, if you can lawfully open them, and any written list of passwords.
• Look for password manager records or a printed list kept with important papers.
• Check tax slips and investment statements that may reveal online platforms.

As executor you must keep accurate records of the estate's assets and transactions. Write down each account, what it holds, the date you found it and any steps taken. If the estate's accounts are ever passed in court, accounts of all money received and disbursed are required.

Valuable items and day-to-day decisions

If you find investments, including digital ones, a trustee investing trust property must exercise the care, skill, diligence and judgment that a prudent investor would exercise. A trustee who relies on investment advice is not in breach of trust if a prudent investor would rely on that advice in comparable circumstances. Where an asset is unfamiliar or volatile, getting advice is sensible, and any directions in the will take priority over the general rules.

If you pay a proper expense of the estate yourself, such as a data recovery service, a trustee may pay it directly from the trust property or pay it personally and recover it from the trust property. Keep the receipts.

How a particular digital asset is handled when the estate is distributed depends on what it is and what the will says, so it is worth confirming with a lawyer. Under a will, the estate is distributed once the assets have been liquidated and the funeral and burial expenses and any debts have been paid.

Protecting the person's identity online

Unused accounts can be hijacked. To guard against identity fraud, the Government of Canada advises notifying Equifax and TransUnion of the death. Consider also asking social media and email providers what their process is for a deceased user, such as memorializing or closing the account, once you have the information you need.

Do not delete anything until you know whether it is needed. Download or preserve statements, receipts and photos first.

What to do next

• Gather the death certificate and your proof of appointment as estate trustee.
• List every account, device and subscription you can identify.
• Contact each provider and ask what documents it requires.
• Do not log in with the deceased person's password until you have confirmed it is safe to do so.
• Preserve statements and files before closing anything.
• Speak with a lawyer if a provider refuses access to something of real value.

Frequently asked questions