- Ontario's modern terminology calls the person responsible for administering a deceased person's estate an "estate trustee" — with "executor" (where there is a will) and "administrator"…
- Rather than winding something down, a trustee is often standing something up — managing property for years, sometimes decades, on behalf of a beneficiary who is not receiving it outright.
If your will names someone an "executor" in one clause and a "trustee" in another — or a lawyer has used both words to describe the same person — it is reasonable to wonder whether that is a drafting quirk or two genuinely different jobs. In Ontario, it can be either, and understanding the difference matters if you are naming these roles in your own will or have just been appointed to one.
This article walks through what separates a trustee from an executor, why the same person often holds both roles, and why the distinction still matters even when one person is doing all the work.
Two Related Roles, Often Held by One Person
Ontario's modern terminology calls the person responsible for administering a deceased person's estate an "estate trustee" — with "executor" (where there is a will) and "administrator" (where there is not) used interchangeably in everyday language for the same job. So far, that is one role with three names.
A "trustee" in the broader sense is someone else entirely, or the same person acting in a second capacity: anyone holding property for the benefit of another person, under an ongoing trust, for as long as that trust exists. A will can create an ongoing trust — for a minor child, a beneficiary with a disability, or someone the will-maker did not want to receive a lump sum outright — and name the same estate trustee to also serve as trustee of that ongoing trust once the estate itself is wound up.
What an Executor (Estate Trustee) Actually Does
The executor's job is finite. It has a clear starting point (the death) and, in principle, a clear end point (full distribution of the estate). Typical steps include:
- Locating the will and confirming it is the deceased's most recent valid one
- Applying to the court for a Certificate of Appointment of Estate Trustee, if needed
- Identifying, securing, and valuing the deceased's assets
- Paying the estate's debts, taxes, and expenses
- Filing the required tax returns and obtaining tax clearance before final distribution
- Distributing what remains to the beneficiaries named in the will (or, without a will, to those entitled under Ontario's intestacy rules)
Once distribution is complete and any required accounting is done, the executor's job is finished.
What a Trustee of an Ongoing Trust Actually Does
A trustee's job can be open-ended. Rather than winding something down, a trustee is often standing something up — managing property for years, sometimes decades, on behalf of a beneficiary who is not receiving it outright. Typical ongoing duties include:
- Investing trust assets prudently, consistent with the trust's purpose
- Making distributions of income or capital according to the terms the will or trust document sets out
- Keeping the trust's property separate from personal property
- Maintaining accurate records and being ready to account for them
- Filing the trust's own tax returns, separate from the deceased's personal returns
Executor vs. Trustee: A Side-by-Side Comparison
| Executor (Estate Trustee) | Trustee of an Ongoing Trust | |
|---|---|---|
| Duration of the role | Finite — ends once the estate is fully administered | Can be ongoing, sometimes for years or decades |
| What they manage | The deceased's estate, before distribution | Property held in an ongoing trust, after the estate stage |
| Core task | Wind down the estate and distribute it | Manage and invest property, and make distributions over time |
| Governing authority | Certificate of Appointment (where required) plus the will | The trust document and general trust law |
| When the role ends | On full distribution and any required accounting | When the trust terminates on its own terms, or the trustee is replaced |
| Common examples | Administering a straightforward estate | Managing a trust for a minor until adulthood, or a Henson trust for a disabled beneficiary |
When the Same Person Holds Both Roles
It is common, and often efficient, for a will to name the same individual as both estate trustee and trustee of any ongoing trust the will creates. When that happens, the roles do not merge into one undifferentiated job — the person is simply wearing two hats, one after the other, each governed by its own duties, timeline, and standard of conduct.
This matters in practice. A person acting as trustee of an ongoing trust remains subject to duties like the prudent investor standard for as long as the trust holds property — well after their duties as executor have ended.
Why the Distinction Matters for Your Own Planning
If you are drafting a will and expect it to create an ongoing trust — for young children, a beneficiary with a disability, or simply to delay a lump-sum inheritance — it is worth thinking about whether the person best suited to wind down your estate quickly is also the person best suited to manage money responsibly for years afterward. They can be the same person. They do not have to be.
Frequently asked questions
Can I name different people as my executor and as trustee of a trust in my will?
Yes. Many wills name one person (or a professional) as estate trustee to handle the immediate administration, and a different person, or a trust company, as trustee of any ongoing trust the will creates, if their skills and availability differ.
Does a trustee need court approval the way an executor sometimes does?
Not typically to begin acting — a trustee generally starts managing the trust based on the will or trust document itself. A court may still become involved later if a beneficiary questions how the trustee is carrying out the role.
Is a trustee paid the same way as an executor?
Both are generally entitled only to a fair and reasonable allowance for their work, rather than a fixed statutory percentage, and compensation for each role is usually assessed separately if the same person holds both.
What happens if a trustee of an ongoing trust dies before the trust ends?
Generally, the trust document should address who steps in, and naming an alternate or successor trustee in advance is the most reliable way to avoid a gap. Where none is named, an application to the court may be needed to appoint a replacement.
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