First Steps for an Executor After a Death in New Brunswick

Being named executor often arrives at the worst possible time. You are grieving, family members are asking questions, and everyone assumes you know what happens next.

This article gives you a calm order of tasks for the first weeks in New Brunswick. It explains general rules and where the paperwork usually leads, so you can decide when to get legal or accounting advice.

This article covers the law of New Brunswick.

Locate the will and confirm your role

Start by finding the original will. If the person who has it will not hand it over, an interested person can ask the Court for an order that a will in someone's possession be deposited. Where a named executor fails to bring in a will, an interested person may seek a citation requiring that executor to accept or refuse probate, but no such citation issues until seven days after the death.

You are not forced to take the job. A named executor who renounces probate has all rights in the executorship cease, and representation passes as if they had not been named. Renouncing is done by filing a renunciation and an affidavit of execution with the clerk. Whether you can still renounce once you have started acting is not something to assume, so get advice before you do anything that looks like acting if you are unsure.

Secure property and gather documents

On death, the real and personal property of the deceased vests in the personal representative, whether executor or administrator, despite what the will says. In practice that means people dealing with land or assets will ask you for proof of your authority.

• Lock up the home, collect mail and keep vehicles and valuables safe.
• Check that home and vehicle insurance stays in place.
• Keep a list of every asset and debt you find, with dates and values.
• Keep receipts for anything you pay, such as funeral costs.
• Do not give away or sell anything yet.

Order several death certificates early, because most institutions want one. Anyone who had a relationship with the person named may apply through Vital Statistics, giving a reason and the fee. The long form certificate is $45 in person or by mail and $40 online.

Notify governments and institutions

Contact Service Canada at 1-800-277-9914 promptly to cancel any CPP or OAS benefits being received, and contact the CRA at 1-800-959-8281 as soon as possible. The legal representative should notify the CRA with the death certificate or a funeral director's statement, plus the will, grant of probate or letters of administration.

Form RC552 is used where there is no will or executor, or while a court appointment is pending, and it applies only to CRA matters. Banks, insurers, pension administrators and landlords each have their own requirements, so ask each one what it needs and keep a log of who you spoke to.

Decide whether you need probate

Probate is not strictly mandatory in New Brunswick, but the Probate Court recommends it, especially when the estate includes real property. A deed signed by a personal representative must be accompanied by the original will, letters probate or letters of administration, or it will not be registered, and Service New Brunswick's criteria are dated, so confirm current requirements with them.

Applications go to the probate office for the judicial district where the deceased lived or where their property was located. Probate of a will is not granted until seven days have passed from the death. Before a grant issues you must file a sworn statement of the total value of the estate, and the Court's checklist also lists an inventory, a copy of the death certificate and payment of the tax.

These rates apply to applications filed on or after June 12, 2026. The value counts real property, less the actual value of any mortgage or other encumbrance.

What to do next

Slow down on distribution. The Probate Court Act sets an order of payment from estate assets for certain items, starting with funeral expenses, then the Act tax and probate fees, then solicitors' costs, followed by wage claims, personal representative liabilities and commission. How other debts fit in depends on the estate, so it is worth confirming with a lawyer. Paying beneficiaries first can leave you short, and a representative who distributes without a CRA clearance certificate can be personally liable for tax owing.

• The final T1 return is due April 30 of the following year for a death from January 1 to October 31.
• For a death from November 1 to December 31, it is due six months after the date of death.
• If the deceased or a spouse or common-law partner was operating a business, the filing date is June 15 of the following year for a death from January 1 to December 15, but any balance owing is still due on the regular date.
• An estate T3 return is due 90 days after the trust's tax year-end.
• Apply for a clearance certificate (Form TX19) only after returns are filed, assessments received and amounts paid or secured.

If the will is unclear, relatives are arguing or the estate is complicated, speak with a New Brunswick lawyer or accountant before you act.

Frequently asked questions