An Executor Appointment and Acceptance is a formal legal document used in Canadian estate planning and administration to confirm the appointment and acceptance of an Executor (known as an Estate Trustee with a Will in Ontario, and a Liquidator in Quebec) to manage and administer a deceased person’s estate. While the Executor’s authority technically derives from the Will itself (and in some provinces, from the grant of probate), this standalone document serves as formal evidence of the Executor’s consent to act, their acknowledgment of fiduciary duties, and the scope of their powers and responsibilities.

In Canada, estate administration is governed by provincial legislation. In Ontario, the Trustee Act (R.S.O. 1990, c. T.23) and the Estates Administration Act (R.S.O. 1990, c. E.22) establish the legal framework for executors and trustees. The Executor has a statutory duty to act with the care, skill, and diligence that a person of ordinary prudence would exercise in managing their own affairs, and must comply with the Prudent Investor Rule when managing estate investments. In British Columbia, the Wills, Estates and Succession Act (S.B.C. 2009, c. 13, "WESA") Part 7 governs estate administration. In Alberta, the Estate Administration Act (S.A. 2014, c. E-12.5) provides the framework.

This document is particularly valuable in two scenarios. First, during the Testator’s lifetime, when the Testator wants formal written confirmation that the named Executor is willing and able to serve, and wants to ensure the Executor understands their duties and responsibilities before the Testator’s death. Second, after the Testator’s death, when the Executor needs a formal document to present to financial institutions, government agencies, and other third parties to establish their authority to act on behalf of the estate, especially during the period before probate is granted. The document also serves as evidence in probate proceedings that the Executor accepted the appointment voluntarily and with full knowledge of their fiduciary obligations.

An Executor Appointment and Acceptance document is needed in several important scenarios. The most common is estate planning: when a Testator is preparing or updating their Will and wants to ensure that the person they intend to name as Executor is willing to serve and understands the responsibilities involved. Having a signed acceptance before death prevents disputes and delays during estate administration, particularly if there are multiple potential executors or if family members might contest the appointment.

This document is also essential immediately after a death, when the named Executor needs to begin administering the estate. In the period between death and the issuance of probate (which can take several weeks to months), the Executor may need to present evidence of their appointment to secure estate assets, access safe deposit boxes, notify financial institutions, arrange the funeral, and begin gathering information for the terminal tax return. Many Canadian banks and financial institutions will accept a certified copy of the Will plus a formal acceptance letter from the Executor for limited transactions before probate is granted.

Additionally, this document is important when the original executor named in the Will has predeceased the Testator, has become incapacitated, or has declined to serve, and the alternate executor needs to formally accept the appointment. It is also needed when co-executors are appointed and need to confirm their willingness to act jointly, clarifying the division of responsibilities and the requirement for unanimous decision-making (unless the Will provides otherwise). In Ontario, the Executor must apply for a Certificate of Appointment of Estate Trustee with a Will (Ontario Form 74A) from the Superior Court of Justice, and having a formal acceptance document facilitates this process.

A comprehensive Canadian Executor Appointment and Acceptance must include several critical elements. First, clear identification of both the Testator (or deceased) and the Executor, including full legal names, addresses, and the Executor’s relationship to the Testator. The document should specify whether it is being executed during the Testator’s lifetime (as advance acceptance) or after death (as formal confirmation). If the Testator has passed away, the date and place of death should be included.

Second, a precise reference to the Will under which the Executor is appointed, including the date of the Will and any Codicils. Third, a formal acceptance clause in which the Executor confirms their willingness to serve and their understanding of the fiduciary duties involved. These duties, imposed by common law and by provincial Trustee Acts, include: the duty of loyalty and good faith, the duty of prudent care, the duty to keep accurate records and provide accounting, the duty of impartiality among beneficiaries, and the duty to avoid conflicts of interest.

Fourth, the document must address the Executor’s powers, which derive from the Will, the provincial Trustee Act, and the Estates Administration Act. Key powers include collecting and managing assets, paying debts and taxes, selling property, investing prudently, employing professionals, making interim distributions, and applying for probate. Fifth, tax obligations must be addressed: the terminal T1 return, T3 trust returns during administration, the GRE designation, and the clearance certificate requirement under ITA s. 159. Sixth, the compensation arrangement should be specified, whether the traditional provincial tariff (e.g., Ontario’s 2.5%/2.5%/0.4% guideline), a custom amount, or no compensation. Finally, provisions for co-executors, alternate executors, and an estate summary with estimated value help ensure comprehensive documentation for probate and estate administration purposes.