How long does an executor have to settle an estate?
Every estate is different. Some are simpler, some more complex. Sometimes issues arise. That’s why there is no hard and fast timeline. However, according to EstateExec, most Canadian estates can be settled in 6 to 18 months.
What is the “executor’s year”?
There’s a common-law rule of thumb that an estate’s executor has 1 year from the date of death to settle the estate. This includes:
- Collecting all estate assets
- Paying all estate debts and liabilities
- Distributing remaining estate assets to the beneficiaries
There are good reasons for the executor’s year, such as:
- British Columbia’s Wills, Estates and Succession Act imposes a 210-day waiting period during which an executor must not distribute the estate without beneficiary consents or a court order
- Obtaining a clearance certificate from Canada Revenue Agency confirming the estate has paid all amounts of income tax and GST/HST, interest, and penalties owed at the time the certificate was issued
Is there a time limit to settle the estate?
While there is an expectation that most estates can be settled within a year, there may be reasons it takes longer.
There can be unforeseen issues such as someone challenging the will, delays accessing bank accounts or selling a business or property, or paying unexpected debts. These issues can extend the time the executor needs.
Can executors take as long as they want?
No, after the executor’s year has passed, a beneficiary can ask a court to compel the executor to pass their accounts.
A judge will consider the estate situation. If the executor is acting in the beneficiaries’ best interest and working as quickly as possible, the judge may side with the executor and give more time. If not, the court may set a timeline and method to pass the accounts.
What is the passing of accounts?
Passing of accounts is the process of submitting accounts to the court for approval. It includes a timeline and a process for:
- Beneficiaries to review accounts and object to any transactions and omissions
- The trustee to respond and provide supporting materials
- Cross-examination of the executor if necessary
- The beneficiaries to withdraw any objections
- Any remaining objections to be put before a judge for determination
- A concluding order approving a specific set of accounts
The passing of accounts process can take a lot of time and can be expensive.
If the estate isn’t settled after 2 years, a beneficiary can apply to the court again.
In some situations, a beneficiary can apply to the court to demand payment from the estate.
In rare cases, a beneficiary can also apply to court to request an executor be removed for inaction or undue delay.
Speeding up distribution of an estate
There are ways you can help quicken the distribution of an estate:
- Proper estate planning to try to ensure most assets transfer directly to named beneficiaries by right of survivorship and aren’t part of the estate and subject to probate
- Clear instructions in your will about who gets what
- Give away assets during your lifetime, reducing the size of the estate and the need for probate
- Set up a trust and place estate assets in the trust, transferring ownership from you to the trust
- Ensure you chose an executor who’ll communicate regularly with beneficiaries
If an executor requires help to perform their duties, it’s important to remember there are estate executor services that can help simplify their role.
Deadlines for paying income taxes for the deceased
It’s also the executor’s responsibility to file income tax returns for the deceased’s final year and, if required, the estate. Any taxes owing must be paid by the due date. If they aren’t, interest will be added to the final tax bill. Penalties may be charged if the return is filed late.
According to Canada Revenue Agency, the due date to file the final return and pay a balance owing is:
- Apr. 30 of the year following the death (if the death occurred between Jan. 1 and Oct. 31 inclusive)
- 6 months following the death, on the same calendar day as the date of death (if the death occurred between Nov. 1 and Dec. 31 inclusive)