I often tell my clients while preparing their Wills to be careful who they appoint as executor. “It’s a job not a gift.” If you have ever acted as an executor for an estate, you will understand the intricacies and work involved in the position.

Before delving into the role of the executor, I will provide brief commentary on the different terms you may hear or read in relation to being an administrator of a will. If a deceased left a will, then it is said they died testate. The will sets out who the deceased wanted to administer their estate, often referred to as personal representative. In this case personal representative is almost synonymous with executor. If a deceased passes without a will, then it is said they died intestate. In that case, since there is no will, no executor or personal representative has been appointed. If that’s the case, then the Estate Administration Act of Alberta sets out who has priority for making an application to the court to be appointed as the personal representative of the estate and to have the authority to then administer the estate. This is called an application for a grant of administration.

The executor is the person appointed in a Will whose role is to administer the estate. In a nutshell, this means determining what the assets of the estate are and distributing the assets in accordance with the directions as set out in the Will document. It is important to note that when acting as executor you have certain legal duties to the estate and its beneficiaries. These duties are set out in the Estate Administration Act of Alberta, a piece of litigation. Importantly the Act sets out the core duties of the executor, specifically:

• To identify the assets and liabilities of the estate,
• To administer and manage the estate,
• To satisfy any debts and/or outstanding obligations of the estate, and
• To distribute and account for the administration of the estate.

The court also has the authority to remove the executor or impose conditions on the executor if they fail to carry out their core duties.

The nature and type of the assets is important to determine early in the estate administration process. If you are appointed as executor, and your loved one has recently passed, it is important to determine what assets that person has so you can determine what steps need to be taken. Often when someone passes the executor needs to have the will probated by the court and obtain a grant of probate.

An application to probate a will is in essence an application to “validate” the will. Banks, land titles, lending institutions, insurance companies, pension holders and other institutions may require assurance from the court that the will they are being presented with is in fact the last will and testament. 

The assurance these financial institutions are looking for is the grant of probate. A grant of probate application involves filling in the necessary court application paperwork, including creating an inventory of the estate and putting all beneficiaries on notice. Depending on the specific nature of the estate, the forms the court requires for a probate application are different. A probate lawyer can assist with preparing the application and obtaining the grant of probate so you, as executor, can then attend the bank or land titles and access and distribute the assets in the manner directed in the will document.

In addition to determining the assets and liabilities of the estate and determining if probate is necessary, the executor also needs to apply to the CRA and take care of the terminal tax return and apply for the death benefit. An accountant can help with such an application.

If the deceased had property, it is also important to make an inventory of any assets the deceased had in the property ex: vehicles or other valuable items. Those items form part of the estate to be distributed to the beneficiaries. The will might set out where such valuable items are meant to be distributed. If it does not, then the items form part of the estate to be distributed to the ultimate beneficiaries. A failure to properly inventory the estate could lead to unhappy beneficiaries and a breach of executor duties.

If you are appointed as an executor, it is advisable to understand what the role entails and to know what core duties you must carry out. If you are preparing a will, or have prepared a will, it is important to discuss with your executor what the role entails and ensure it is something they are willing and able to assist with.

When choosing an executor, it is generally advisable to elect someone you trust, someone younger than yourself and someone in Alberta, or ideally Calgary. It is also important to advise your executor they have been appointed as such in your will.

Often people do not know they are an executor until their loved one passes. This is not advisable. I encourage clients when drafting their will to ask their intended executor if they are willing to act and to discuss what the role entails. Additionally, it is important that an executor knows where the will is located so that they can act effectively and efficiently when the time arises.

If you are appointed an executor, it is a good idea to discuss with a lawyer what steps you may need to take to correctly and efficiently administer the estate.