Executor in Ontario: Fees, a Step-by-Step Checklist and How It Differs from Power of Attorney
What an executor (estate trustee) does in Ontario, how executor fees are worked out, a step-by-step executor checklist, how the role differs from a power of attorney, and how to choose or turn down the job.
By Jonathan Kennedy · Last reviewed October 2026
Photo: Kai Hendry, CC BY 2.0
On this page (5 sections)
An executor in Ontario (the law calls them an estate trustee) can be paid for their work. Unless the will sets the amount, Ontario courts commonly start from a guideline of about 2.5% of the estate's receipts plus 2.5% of its disbursements, roughly 5% overall, and then adjust it for the estate's size, the time and care involved, the skill needed and the result (Ontario estate lawyers' summary of court practice, checked October 2026). The guideline isn't in a statute, and beneficiaries can agree to a different amount.
Maybe you've just been told you're named in a parent's will, or a parent has died and the paperwork is landing on you. It's an honour and a lot of work, often on top of grief and a job. Knowing the steps and what's fair to be paid makes it far less daunting.
Do this next:
- Find the original will and any codicils, and secure the home and valuables.
- Read our probate guide to see whether you'll need an estate certificate and what the tax is.
- Book an hour with an estate lawyer; many executors use one for the court application and the final accounts.
What's the difference between an executor and a power of attorney?
| Power of attorney for property | Executor (estate trustee) | |
|---|---|---|
| When | While the person is alive | After death |
| Authority from | The power of attorney document | The will (and often a court certificate) |
| Ends | At death | When the estate is wound up |
| Main job | Manage money and bills for the person | Collect assets, pay debts and taxes, distribute to beneficiaries |
The same person can hold both, which is common. But a power of attorney ends the moment the person dies: from then on, only the executor can act. See our power of attorney guide.
How much are executor fees in Ontario?
| Part | Guideline used by courts |
|---|---|
| Money coming into the estate (receipts) | About 2.5% |
| Money going out (disbursements, including to beneficiaries) | About 2.5% |
| Adjusted for | Size of the estate, care and responsibility, time spent, skill, and results |
Example (illustrative): an estate with $800,000 coming in and the same going out gives a starting point of about $40,000. A simple estate with one bank account and a house sold quickly may justify less; a complex one with disputes may justify more. Fees are taxable income to the executor. A professional executor such as a trust company charges under its own agreement.
Our take: Family executors often take nothing, then feel resentful a year in. Talk openly with the other beneficiaries early. If you'll take a fee, say so and keep a log of your hours; if you won't, say that too.
What does an executor do? A checklist
- Arrange the funeral if the family hasn't (the estate pays; see funeral costs in Ontario).
- Get copies of the death certificate or funeral director's proof of death.
- Notify banks, pension plans, Service Canada (CPP and OAS), the CRA and insurers.
- List and value every asset and debt as of the date of death.
- Apply for the estate certificate if needed and pay the Estate Administration Tax.
- Open an estate bank account and keep every receipt.
- Pay debts, file the final tax return and any estate (T3) returns (inheritance tax guide).
- Ask the CRA for a clearance certificate before the final payout.
- Prepare accounts for the beneficiaries, get their releases, and distribute.
Can you refuse to be an executor?
Yes. If you haven't started acting, you can renounce, usually with a short signed document; the alternate named in the will steps in. Once you've started handling the estate, stepping away is harder and may need the court. If you're asked while a parent is alive, it's fine to say no and suggest someone else or a trust company.
How do you choose an executor?
Pick someone organized, trusted by the family and likely to outlive you, and name an alternate. Living nearby helps. For a large or complicated estate, or a family with tension, a co-executor or a trust company can keep the peace. Put it in the will with the help of an estate planning lawyer, and see our estate planning guide.
Frequently asked questions
How much does an executor get paid in Ontario?
Unless the will sets the amount, Ontario courts commonly start from about 2.5% of the estate's receipts and 2.5% of its disbursements, roughly 5% overall, then adjust for the estate's size, complexity, time spent, skill and results. Beneficiaries can agree to a different amount.
Are executor fees taxable in Canada?
Yes. Executor compensation is taxable income to the person who receives it, unless they act as a professional, in which case it's business income.
Is an executor the same as a power of attorney?
No. A power of attorney acts while the person is alive and ends at death. The executor (estate trustee) acts only after death, under the will.
Can I refuse to be an executor in Ontario?
Yes, if you haven't started acting on the estate. You can renounce in writing and the alternate in the will steps in.
What is the first thing an executor should do?
Find the original will, secure the home and valuables, and get proof of death. Then list the assets and debts and decide with a lawyer whether probate is needed.
Last reviewed October 2026. We keep our guides current as costs, programs, and options change.
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