Trustee (Executor) Action Plan

Following is a brief summary of the key actions that a trustee should perform:

Provide CRA with the deceased’s date of death by calling 1-800-959-8281

Make arrangements to stop payments with respect to the GST/HST credit, CCTB payments and/or UCCB (Service Canada should be advised of the death by calling 1-800-622-6232)

Review the CRA Executor Guide RC4111

Consult with a lawyer

Consult with an accountant

Prepare a list of assets

Keep a detailed record of all cash received and spent

Probate the will

Prepare required tax returns (see "Final & Estate Returns")

Make an initial distribution

Obtain a clearance certificate

Make a final distribution

Executorship: A Guide for Estate Trustees (PDF)