What an Executor Should Do First After a Death in Manitoba

If you have just been named executor, the first days can feel like a blur of grief and paperwork. You do not need to do everything at once, and many tasks are simply about keeping things safe and organized.

This article gives an ordered list for the early period in Manitoba, then explains the court and tax steps that follow. Practical items like funeral arrangements are general guidance, while the legal steps are tied to Manitoba rules.

This article covers the law of Manitoba.

The first days: practical steps

In the first days, your job is mainly to protect what exists and begin a paper trail. The order below is a sensible general approach, not a legal requirement.

• Obtain the death certificate or proof of death; you will need several copies.
• Locate the original will and any later changes, and keep them safe.
• Confirm you are actually named as executor and that you are willing to act.
• Speak with the family about funeral wishes and arrangements; check whether the will gives directions.
• Secure the home, vehicles, valuables and any pets.
• Start a notebook or file for every call, expense and decision.

Decide whether to act

Being named does not oblige you to accept. A named executor can renounce probate, which ends the executorship and any trusteeship, and administration passes as if you had never been named, unless the renunciation expressly reserves the trusteeship. The form is Form 74N, filed with an Affidavit of Execution of Renunciation, Form 74X.

If you do not want the job, do not ignore it. The court may summon a named executor to prove the will, and a named executor who does not want the job should renounce rather than ignore the matter. If you are unsure, speak with a lawyer before you take steps that look like accepting the role.

Notify key agencies and gather information

Make a list of who needs to know: banks, pension and benefit providers, insurers, employers, landlords and utility companies. Ask each what documents they need. Gather statements, deeds, policies and recent tax returns so you can build a full picture of assets and debts.

Tax comes early. The final T1 return is due April 30 of the following year if death occurred from January 1 to October 31, or six months after the date of death if death occurred from November 1 to December 31. Confirm the dates on the CRA pages and consider an accountant's help.

The court side: probate

Not every estate needs the same court steps, so ask a lawyer whether you need a grant. When you do, the request for probate is made on Form 74A, and the Court issues Form 74F, the Grant of Probate. Where the will names no executor or the executors will not act, Form 74C is the Request for Letters of Administration with Will Annexed.

Before a grant, the applicant must file a true and complete inventory of everything the deceased owned at death, verified by oath, using Form 74B. If you later find property not in the inventory, you must file a sworn inventory of it within 30 days, or any longer period a judge allows.

An administrator generally must give a bond totalling double the sworn value of the property, though a judge may waive it if all beneficiaries are capable adults who consent. Form 74EE, Information for Personal Representatives and Beneficiaries, is also a Rule 74 form.

What to do next

Keep distributions on hold until debts, tax and the court steps are sorted out. Before distributing a deceased person's assets, the legal representative should get a CRA clearance certificate (Form TX19), because if assets are distributed first and tax is owing, the legal representative can be held responsible.

You are also entitled to a fair and reasonable allowance for care, pains, trouble and time spent on the estate, so keep a record of your time. A fee set in the will is not valid unless a judge approves it. A lawyer and an accountant can help you sequence the work and avoid costly mistakes.

Frequently asked questions