What Does an Executor Do in New Brunswick? Duties Step by Step

Being named executor in someone's will is a position of trust, and it often arrives during a hard time. The job is mostly paperwork and careful record-keeping, but it carries real responsibility.

This article walks through the main steps in New Brunswick, from the first weeks to the final distribution. Every estate differs, so treat it as a map rather than a substitute for advice.

This article covers the law of New Brunswick.

Your role and your authority

An executor is a personal representative. On death, the real and personal property of the deceased vests in the personal representative, notwithstanding any will. Letters Probate are granted on a will and officially recognize the executor's authority.

Probate is not strictly mandatory in New Brunswick, according to the Probate Court FAQ, but it is recommended, especially when the estate includes real property. For land, 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. Confirm current requirements with Service New Brunswick, since the criteria document is dated.

The first weeks

• Order death certificates. A long form certificate is $45 in person or by mail and $40 online.
• Notify governments. Cancel CPP and OAS benefits promptly with Service Canada, and contact the CRA as soon as possible.
• Notify the CRA with the death certificate and the will or grant. Form RC552 is used when there is no will or executor, or while awaiting court appointment.
• Keep the will safe. Probate cannot be granted until seven days have passed from the death.
• Make a careful list of assets and debts, and keep every receipt.

Applying to the Probate Court

An application for letters probate of a will is made in Form 2A or 2B. Apply to the probate office for the judicial district where the deceased lived or where their property was located. Procedure is set out in the Probate Rules, and the Court publishes a form index and a General Check List for Probate Applications.

Due execution of the will is proved by an affidavit of one of the subscribing witnesses in Form 2I or 2J, while a holograph will is proved by an affidavit in Form 2K. You must file a sworn statement of the estate's total value, and the checklist also lists a detailed inventory, a death certificate and payment of the tax before letters issue.

Revised rates apply to applications filed on or after June 12, 2026. Value includes real property, less the actual value of any mortgage. Payment goes to the 'Minister of Finance for the Province of New Brunswick'.

Debts, taxes and distribution

Assets are applied in a set order under the Probate Court Act: funeral expenses; Act tax and probate fees; solicitors' costs; wage claims under the Wage-Earners Protection Act; personal representative liabilities; and personal representative commission.

If you dispute a claim against the estate, you may give written notice. The claimant then has 30 days to apply to the Court, or three months if the Court allows, otherwise the claim is 'forever barred'.

Tax filings are a big part of the job. The final T1 return for a death from January 1 to October 31 is due April 30 of the following year, and for a death from November 1 to December 31 it is due six months after death. If the deceased or a spouse or common-law partner ran 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.

Before distributing, think about a clearance certificate (Form TX19). Apply only after returns are filed, assessments received and amounts paid or secured. CRA acknowledges within 45 days and assessment can take up to 120 days. A representative who distributes without a clearance certificate can be held personally liable for tax owing.

Records, accounts and being held to account

Beneficiaries and creditors can ask questions. An interested person may ask the Court for an order requiring a sworn, detailed inventory. An executor need only provide an inventory unless an interested person or creditor requests an account. An interested person may also seek a citation ordering the executor to pass accounts.

On passing accounts the Court may inquire into the whole property of the deceased, and where misconduct or neglect caused loss it may order the personal representative to pay damages. Court-approved accounts bind notified interested persons unless mistake or fraud is shown.

On pay, the Trustees Act applies to personal representatives for compensation and accounts, and a trustee is entitled to fair and reasonable compensation from trust property, which the court may fix. Where the will creates a trust, a trustee must show the care of a person of ordinary prudence.

What to do next

• Find the original will and confirm you are named.
• Order several death certificates and open a file for receipts and notes.
• List assets, debts and any mortgages on real property.
• Call the probate office for the right district and ask for the current checklist.
• Speak with a lawyer or accountant about tax filings before you distribute anything.

Frequently asked questions