When someone passes away, their estate must be managed and distributed according to their wishes - or, if no will exists, according to provincial laws. This process is known as estate administration. Estate administration involves gathering the deceased person’s assets, paying off their debts, and distributing what remains to beneficiaries.
If the person had a valid will, the executor named in that will is responsible for carrying out this process. If there is no will, a court may appoint an estate administrator instead.
Steps in the estate administration process
1. Make funeral arrangements
Funeral planning and burial or cremation arrangements are typically the first tasks, often handled before formal estate administration begins. Learn about who is responsible for planning a funeral.
2. Locate the will (if one exists)
Search the home, digital storage, or registries to find the most recent valid will. Learn more about how to locate a loved one's will.
3. Confirm the executor or administrator
If a will exists, it names the executor.
If there is no will, a court will appoint an estate administrator.
4. Apply for probate (if required)
Probate is the court process that confirms the will’s validity and grants legal authority to the executor. It’s often required when real estate or financial institutions are involved. Learn more about when probate might be required.
5. Create an inventory of assets and debts
The executor must gather a list of:
Assets (bank accounts, real estate, investments, personal items)
Liabilities (credit cards, loans, taxes owing)
This helps determine the estate’s value and what is available for distribution.
6. Notify beneficiaries and institutions
Inform banks, government agencies, service providers, and beneficiaries. You may need to submit the death certificate or probate documents.
7. Settle debts and pay taxes
Pay off debts and final bills.
File the final tax return with the CRA.
Pay any probate or estate administration taxes.
Consider posting a Notice to Creditors to protect the estate from unknown claims.
8. Distribute the estate
Once debts, taxes, and fees are paid:
Distribute any specific gifts or bequests.
Distribute the residue (remaining estate) according to the will or intestacy laws.
Keep detailed records throughout and consult professionals if needed.