How Long Until a Beneficiary Gets Paid in Saskatchewan?

Waiting for an inheritance can be frustrating, especially when you do not know what the executor is doing. Not every estate needs probate, but land registered solely in the deceased's name does, and Letters may not be required for an estate of $25,000 or less that includes no real property.

This article outlines the typical timeline in Saskatchewan, the steps that cause delay, and what you can reasonably ask of the executor.

This article covers the law of Saskatchewan.

A realistic timeline

The Court of King's Bench says the average estate takes about a year. Some take less and some take much longer, depending on the assets, the debts, and whether anyone disputes the will.

The executor also has a duty to account to beneficiaries within two years.

The province lists a number of common executor duties that all take time, including finding the will, identifying and valuing assets, paying funeral bills, publishing a Notice to Creditors, filing returns and obtaining a CRA Final Clearance Certificate, and paying debts by priority.

Steps that cause delay

• Getting the grant: the executor applies to the Court of King's Bench for Letters Probate. Not every estate needs one, but land in the deceased's name alone does.
• Notice to creditors: it should be published once a week for two consecutive weeks in a newspaper nearest the deceased's last residence.
• Debts: they are paid from the estate and must be paid before any gifts go to beneficiaries.
• Possible claims: distribution may be delayed six months after Letters are obtained where a dependant may claim under The Dependants' Relief Act, 1996 or a spouse may apply for division of family property.
• Taxes: the final return and the CRA clearance certificate must be dealt with before final distribution.

If the estate is insolvent, debts are paid in a set order of priority, starting with secured creditors up to the value of the security. In that situation the province recommends consulting a lawyer and, if needed, applying to the court for directions.

Why the tax clearance matters

If a legal representative distributes assets before getting a CRA clearance certificate and tax is still owing, they can be held personally liable up to the value of the assets distributed. That is why careful executors wait.

Form TX19 requests the certificate only after returns are filed, notices of assessment are received and tax is paid. Assessment can take up to 120 days.

The final return is generally due April 30 of the following year for a death between January 1 and October 31, or six months after death for a death between November 1 and December 31. If the deceased or their spouse ran a business, the filing date may be June 15 of the following year for a death between January 1 and December 15, but payment is still due on the regular date.

Income the estate earns after death is reported separately on a T3 trust return.

Can you push for an earlier payment?

Whether an early or partial payment is appropriate depends on the estate's debts, the possibility of claims, and the tax position. The rules in this area are fact-specific, so ask a lawyer before pressing the executor, who is the one at risk if the estate turns out to owe money.

What you can do is ask for updates. If accounts are disputed, they can be passed at the court house, and the executor may obtain beneficiary releases or a court order passing the accounts and distributing the estate.

If beneficiaries cannot be found, an heir locator may be hired, and if that fails, the executor must apply to court for directions.

What to do next

• Ask the executor which stage the estate is at: grant, creditors, taxes or distribution.
• Ask whether a dependant or spouse may bring a claim that could delay distribution.
• Ask whether the CRA clearance certificate has been requested.
• Ask the executor how beneficiaries are being confirmed and what is being done if anyone cannot be found.
• Speak with a lawyer if you believe the executor is not acting, or if accounts are disputed.

Frequently asked questions