Executor Duties in Alberta: A Step-by-Step Checklist

Being named as an executor can feel like being handed a long to-do list with no order. In Alberta the formal term is personal representative, and the duties come mainly from the Estate Administration Act and the Surrogate Rules.

This checklist walks through the duties roughly in the order they tend to arise, from the first days through closing the estate. Every estate is different, so treat it as a map rather than a script.

This article covers the law of Alberta.

Early steps: the will, the funeral and certificates

• Locate the will. Alberta has no will registry, so check the home, a bank safety deposit box and any lawyer who may hold it.
• Arrange burial or funeral. The executor is responsible for arranging it and the estate pays; the Funeral Services General Regulations set a priority list of who has authority over arrangements.
• Order death certificates through an Alberta registry agent. An executor named in the will can apply with a copy of the will attached.

If the estate lacks funds for the funeral, the funeral home can apply to the Alberta government for assistance. If you are outside Alberta, you can mail the death certificate forms through Registry Connect or AMA, and applications sent directly to Vital Statistics are not processed.

Confirm your authority

A grant of probate confirms the executor named in a will. Once a grant issues, only the personal representative named in it may act for the estate until the grant is revoked or the representative is discharged. If you do not want to act or cannot, you may renounce in Form GA11 or by a method the court approves. A person who renounces loses authority, including trusteeship authority unless it is expressly reserved, and later applications proceed as if that person had never been named.

If you are not resident in Alberta, the court requires a bond or other security, in an amount based on the gross value of the Alberta property. No bond is needed if you are resident in Alberta, or if one of two or more representatives is. A non-resident can apply to dispense with or reduce the bond.

Self-represented applicants can use the Surrogate Digital Service, but they must be Alberta residents and one of the applicants.

Give the required notices

A personal representative named in a will who acts without a grant must give notice to beneficiaries, family members, spouses, adult interdependent partners, the Public Trustee and others. The beneficiary notice must identify the deceased and the personal representative, describe the gift and state that gifts are subject to debts.

If you apply for a grant, you must serve the application and rights notices on specified spouses, partners, dependent children, attorneys, trustees, the Public Trustee and guardians, though the Court may dispense with service. The application is served with an inventory in Form GA2 on each residuary beneficiary, intestacy beneficiary and person served under section 11.

• If a minor has an interest, give the Office of the Public Guardian and Trustee a copy of the application and a GA4 Notice to Public Trustee form.
• After the grant issues, serve a Form GA7 notice of grant within 30 days on each person listed in Form GA1 who requires notification.

Manage assets, creditors and debts

You must identify the estate's assets and liabilities, manage the estate and satisfy its debts and obligations. Subject to the will and the law, you may take possession and control of estate property.

For creditors, the notice to claimants is published at least once if the estate's gross value is $100,000 or less, and at least twice, with 5 days or more between publications, for a larger estate. A claimant must notify you not more than 1 month after the last notice is published, and a late claimant may proceed only with the court's prior consent. You may require verification of claims and may contest them; a claimant who does not apply within 2 months of notice of contest is barred.

If assets are insufficient, valid money claims are paid proportionately, subject to existing mortgages and the common-law priority for funeral and administration costs. Mortgaged property is primarily liable for its own mortgage unless the will or another document shows otherwise.

Distribute, account and close

After complying with the notice rules, you may distribute based on known claims and are not liable for unknown claims, although claimants may still pursue the beneficiaries who received the assets. Distribute as soon as practicable.

You must account at regular intervals by giving the beneficiaries financial statements of money and property received, distributed and paid out. Unless the court orders otherwise, an accounting is due every 2 years after the date of death or the end of the last accounting period. A person interested in the estate can apply for an order requiring an accounting at any time. A beneficiary of only a specific gift is entitled to an accounting limited to that gift, and if they have already received it, they may not apply for an accounting order under rule 97(3).

A person interested in the estate may apply for formal passing of accounts, and you may apply to dispense with it. Compensation must be fair and reasonable, with no set percentage, but if the will fixes compensation, no greater amount can be charged or allowed unless the affected beneficiaries agree to vary it or the court orders it.

What to do next

• Open a file and keep every receipt, statement and notice.
• List the notices you must give and note the dates you gave them.
• Hold off on distributing until the claims process is complete.
• If something is unclear, you may apply to the court for directions at any time; a lawyer can help you decide whether that is needed.

Frequently asked questions