An executor (in Ontario, often called an estate trustee) is the person responsible for administering a deceased person's estate according to the terms of their will. It sounds straightforward — but in practice, executing an estate can take 1–3 years, require dealing with the CRA, courts, creditors, financial institutions, and beneficiaries, and expose you to personal liability if you make errors. 王羽恬的 CEA 資格 specifically prepares her to help executors — and their clients — navigate this process.
遺囑執行人實際上做什麼？
- Locate and review the will; confirm you're actually named as executor
- Arrange the funeral (if not already done by family)
- Apply for probate — formal court confirmation that the will is valid and you have authority to act
- Notify government agencies, financial institutions, and creditors of the death
- Identify, value, and protect all estate assets
- Pay all debts and liabilities of the estate before distributing to beneficiaries
- File final income tax returns and any outstanding tax filings
- Obtain a tax clearance certificate from the CRA
- Distribute assets to beneficiaries according to the will
- Maintain detailed records of all decisions and transactions throughout the process
遺產管理時間表
| 階段 | 典型時間跨度 | 關鍵活動 |
|---|---|---|
| 即時（0至1個月） | Days to weeks | Funeral arrangements, secure assets, locate will, notify family |
| 遺囑認證（1至6個月） | Varies by province | Apply for Certificate of Appointment; collect financial accounts |
| 管理（3至12個月） | Ongoing | Pay debts, file taxes, sell real estate, resolve disputes |
| 分配（12至24個月以上） | After CRA clearance | Distribute assets to beneficiaries, close estate accounts |
關鍵職責詳述
處理稅務
The CRA must be satisfied before you can distribute the estate. Tax responsibilities include filing the final T1 return (for income up to the date of death), a T1 for the estate's income year if applicable, and T3 trust returns if the estate earns income during administration. You cannot distribute assets until you have a tax clearance certificate from the CRA — and distributing before clearance can make you personally liable for any taxes subsequently assessed.
處理登記帳戶
RRSP and RRIF balances not transferred to a surviving spouse are fully included in the deceased's terminal return as income — potentially creating a very large tax bill. The estate must have sufficient liquid assets to pay this tax. If the estate doesn't, assets may need to be sold.
與受益人溝通
Beneficiaries have legal rights to information about the estate administration. Executors must communicate regularly, keep records of all decisions, and act impartially — even when family relationships make this uncomfortable.
導致執行人責任的錯誤
- Distributing assets before all debts and taxes are paid
- Failing to file the deceased's final tax return on time
- Missing creditors who subsequently come forward after distribution
- Making investment decisions during the estate administration that result in losses
- Treating beneficiaries unequally or failing to act impartially
- 支付被認為過高的執行費 by beneficiaries and challenged in court
獲取專業支持
Most executors are not financial or legal professionals — and they don't need to be. Executors are entitled (and often wise) to hire professionals to assist them, with fees paid by the estate:
- An estate lawyer to assist with probate and legal requirements
- An accountant to prepare the final tax returns and obtain the CRA clearance certificate
- A Certified Executor Advisor (like Carrie) to help navigate the financial and administrative process
- A real estate agent if property needs to be sold
- An appraiser for valuing personal property, art, or collectibles
Carrie's CEA expertise: As a Certified Executor Advisor, Carrie is specifically trained to help executors understand their responsibilities, avoid common pitfalls, and access the right professional resources. If you've been named as an executor — or you're building your own estate plan and want to choose an executor who will be well supported — book a conversation with Carrie.
王羽恬
王羽恬是 Seven Lakes Financial Services Inc. 的創辦人，同時也是服務安大略省及薩斯喀徹溫省客戶的 Sun Life 顧問。她專精退休、遺產及投資規劃，以溫暖且個人化的方式為每位客戶提供服務，並能以英語、普通話及台語流暢溝通。