Executor Duties in BC — What You Need to Know
You've been named executor in someone's will. It's a significant responsibility — here's what BC law requires of you, step by step.
Key Takeaways
- You can refuse the role — but only before you start acting on the estate
- Executors have a fiduciary duty: you must act in the beneficiaries' best interest
- Compensation is typically up to 5% of the gross estate value
- You are personally liable for mistakes — distributing too early is the most common one
- Wait 210 days after the grant of probate before distributing assets
What is an executor?
An executor (also called a "personal representative") is the person named in a will to manage the deceased's estate. Your job is to carry out the instructions in the will: pay debts, file taxes, and distribute assets to the beneficiaries.
It's a fiduciary role. That means you have a legal duty to act honestly, in good faith, and in the best interests of the beneficiaries — not yourself.
Can you refuse?
Yes. Being named in a will doesn't force you to serve. You can renounce the role by filing a renunciation with the court before you take any action on the estate.
The key word is before. Once you start acting — accessing accounts, contacting institutions, paying bills — you've "intermeddled" and renouncing becomes much harder. If you're unsure, don't act. Consult a lawyer first.
The executor's duties: a complete checklist
Immediate duties (first 1–2 weeks)
- Locate the original will and any codicils (amendments)
- Arrange the funeral (if no other arrangements were made)
- Secure the deceased's property — change locks if needed, ensure insurance is active
- Obtain the death certificate from BC Vital Statistics
- Notify banks, credit card companies, and government agencies (CPP, OAS, Service Canada)
Early administration (first 1–3 months)
- Inventory all assets: real property, bank accounts, investments, vehicles, personal property
- Identify all debts: mortgages, loans, credit cards, taxes owing
- Get assets valued (real estate appraisals, investment statements as of date of death)
- Open an estate bank account for managing estate finances
- Notify beneficiaries of their entitlements under the will
- Determine if probate is required and apply if so
- Publish a notice to creditors (in a local newspaper and the BC Gazette)
Ongoing administration
- Pay valid debts and ongoing expenses from the estate account
- Manage and protect estate assets until distribution
- File the deceased's final income tax return (due April 30 of the year after death, or 6 months after death — whichever is later)
- File an estate tax return (T3) if the estate earns income
- Obtain a CRA clearance certificate before final distribution
- Keep detailed records of all transactions
Final distribution
- Wait at least 210 days from the grant of probate (the wills variation period)
- Ensure all debts, taxes, and expenses are paid
- Prepare a final accounting for beneficiaries
- Distribute assets according to the will
- Obtain releases from beneficiaries if possible
The 210-day rule
Under WESA, certain people (spouses and children) can apply to vary (change) a will within 180 days of the grant of probate. With processing time, executors should wait at least 210 days before distributing assets.
If you distribute before this period and a variation claim succeeds, you may be personally liable to satisfy the claim from your own funds.
Executor compensation
Executors are entitled to be compensated for their work. The common guideline in BC is up to 5% of the gross estate value, though this can vary:
- The will may specify a fixed amount or percentage
- Beneficiaries and the executor can agree on a different amount
- If there's a dispute, the court determines fair compensation based on the work involved
Executor compensation is taxable income. You should also be reimbursed for reasonable out-of-pocket expenses (legal fees, appraisals, travel, etc.) from the estate.
Personal liability risks
Executors can be held personally liable for:
- Distributing too early — before the 210-day variation period or before debts are paid
- Failing to pay taxes — CRA can pursue the executor personally
- Self-dealing — buying estate assets for yourself or favoring your own interests
- Poor investment decisions — executors must manage assets prudently
- Failure to account — beneficiaries can compel you to provide a detailed accounting
When to hire a lawyer
You're not required to handle everything yourself. Many executors hire an estate lawyer to handle probate and advise on complex issues. The legal fees are paid from the estate, not from your own pocket.
Consider hiring a lawyer if:
- The estate is large or complex
- There are potential disputes among beneficiaries
- The estate includes a business
- There are assets in other provinces or countries
- You're unsure about any of your duties
Frequently asked questions
Can I refuse to be executor in BC?
Yes. You can renounce before you start acting on the estate. Once you've intermeddled (taken any action), renouncing requires a court application.
Do executors get paid in BC?
Yes. Executors are entitled to compensation, typically up to 5% of the gross estate value. The will may specify a different amount.
Can an executor be personally liable in BC?
Yes. Common causes include distributing before the 210-day variation period, failing to pay taxes, self-dealing, and poor asset management.
How long does an executor have to settle an estate in BC?
There's no strict deadline, but executors must act with reasonable diligence. The "executor's year" is a common guideline. Unnecessary delays can result in court complaints from beneficiaries.