How to Administer an Estate on Intestacy | The Law Society of Upper Canada http://www.lsuc.on.ca/For-Lawyers/Manage-Your-Practice/Practice-Area...

1. T
2. T
3. T

Skip to content
LSUC Portal
Change contrast
Franais
For the Public For the Public
Services for the Public
About the Law Society
Protecting the Public
Careers and Opportunities
Law Society Tribunal
Contact Us
News and Events

Get a lawyer or paralegal referral

For Lawyers For Lawyers
About Your Licence
Manage Your Practice
Improve Your Practice
Rules of Conduct
Ask Us
Law Society CPD Programs
Equity and Diversity
Become a Lawyer

Help is available
For Paralegals For Paralegals
About Your Licence
Manage Your Practice

1 of 7 5/19/2016 3:18 PM
How to Administer an Estate on Intestacy | The Law Society of Upper Canada http://www.lsuc.on.ca/For-Lawyers/Manage-Your-Practice/Practice-Area...

Improve Your Practice

Rules of Conduct
Ask Us
Law Society CPD Programs
Equity and Diversity
Become a Paralegal

Help is available

Search

For Lawyers

About Your Licence

Manage Your Practice
Improve Your Practice
Professional Rules
Ask Us
LSUC CPD Programs
Equity & Diversity
Become a Lawyer

How to Administer an Estate on Intestacy

Rules of Professional Conduct

Practice Management Topics
Practice Area Resources
Electronic Registration of Title Documents
Technology Practice Tips
Legal Research

Manage Your Practice > Practice Area Resources > How to Administer an Estate on Intestacy
Print Version

How to Administer an Estate on Intestacy

Updated November 2103
by Ian Hull - Hull and Hull LLP

The term "estate trustee without a will" is referred to in this How-To Brief as "estate trustee."

Step 1: Gather what you will need

2 of 7 5/19/2016 3:18 PM
How to Administer an Estate on Intestacy | The Law Society of Upper Canada http://www.lsuc.on.ca/For-Lawyers/Manage-Your-Practice/Practice-Area...

Step 2: Prepare the necessary documents to administer the assets

Step 3: Collect assets and pay liabilities
Step 4: Advertise for creditors
Step 5: Assist in preparing estate accounts
Step 6: Prepare releases for beneficiaries
Step 7: If necessary, prepare a formal passing of accounts
Step 8: Pay money into court if there are minor beneficiaries
Step 9: Arrange for cancellation of the administration bond
Step 10: Distribute the estate
Statutes and rules

The term "estate trustee without a will" is referred to in this How-To Brief as "estate trustee."

1. Gather what you will need

Certificate of appointment of estate trustee without a will

Funeral director's statement of death or provincial death certificate ("proof of death")
Statement of assets of the deceased
Birth certificate, marriage certificate and social insurance card of the deceased
Copies of all assets (deeds, mortgages, bank statements, GICs, insurance policies, etc.)
Confirmed names, addresses, dates of birth and social insurance numbers for all beneficiaries
The following legislation:
Trustee Act
Succession Law Reform Act
Estates Act
Estates Administration Act
Family Law Act
Rules of Civil Procedure

2. Prepare the necessary documents to administer the

assets
The lawyer will prepare notarial copies of the certificate of appointment of estate trustee without
a will.
The lawyer will prepare notarial copies of the proof of death.
The lawyer will prepare notarial copies of the birth certificate, marriage certificate and social
insurance card.
The estate trustee should open an estate bank account.
The lawyer may write to all holders of assets (banks, etc.) to determine what documentation is
required in order to redeem, sell or transfer assets.
The lawyer may assist the estate trustee in closing out bank accounts held by the deceased by
providing notarial copies of the certificate of appointment of estate trustee without a will and
notarial copies of the proof of death, together with a letter of direction signed by the estate
trustee to close out the accounts.
The lawyer may assist in filing the application for the Canada Pension Plan death benefit if the
deceased was a contributor.

3 of 7 5/19/2016 3:18 PM
How to Administer an Estate on Intestacy | The Law Society of Upper Canada http://www.lsuc.on.ca/For-Lawyers/Manage-Your-Practice/Practice-Area...

The lawyer may assist in filing claim forms for life insurance proceeds or RRSPs/RRIFs
payable to the estate.
The lawyer will prepare the necessary real estate documents to transfer the real estate to the
estate trustee in order that the real estate can be sold or transferred to the beneficiary.
The lawyer will prepare documents for transfer and/or redemption of assets (e.g., declaration of
transmission and letters of direction).

3. Collect assets and pay liabilities

As cheques are received from the redemption or sale of assets, the lawyer or the estate trustee
will arrange to deposit them to the estate bank account.
The lawyer may assist the estate trustee in verifying the amount of liabilities or claims against
the estate.
The lawyer or the estate trustee will arrange to file the final tax return and trust and information
return (T3) for the deceased and any other outstanding tax returns.
The lawyer may assist the estate trustee in obtaining the tax clearance certificate from the
Canada Revenue Agency.
The estate trustee will issue cheques to pay the liabilities of the deceased and the estate.

4. Advertise for creditors

The lawyer may assist the estate trustee in posting a formal notice in the newspaper. The
generally accepted practice in Ontario is to insert the notice three times in a newspaper in the
area where the deceased resided or carried on business. If an estate trustee fails to give notice
of the death and the distribution of the estate, the estate trustee could be held personally liable
for any claim of a creditor of the estate.

5. Assist in preparing estate accounts

The lawyer may assist in preparing an accounting summarizing the assets at the time of death,
all receipts and disbursements, and any compensation being claimed. The estate trustee has
an obligation to the beneficiaries to "keep accurate records" of the assets and transactions in
the estate pursuant to r. 74.17(1) of the Rules of Civil Procedure.

6. Prepare releases for beneficiaries

Once the administration has been completed, the estate trustee will want to obtain a release
from the beneficiaries releasing the estate trustee from liability in connection with the
administration of the estate. The release should contain an accounting so that the beneficiaries
of the residue can see the receipts and disbursements made by the estate trustee. The lawyer
may prepare the release and distribute same to the beneficiaries for execution. The
beneficiaries will sign the release if they are in agreement.

4 of 7 5/19/2016 3:18 PM
How to Administer an Estate on Intestacy | The Law Society of Upper Canada http://www.lsuc.on.ca/For-Lawyers/Manage-Your-Practice/Practice-Area...

7. If necessary, prepare a formal passing of accounts

If releases are not obtained from the beneficiaries, or where a beneficiary is a minor or an
incapable person, it is necessary to formally pass the accounts of the estate. The form of the
estate accounts required for a court passing can be found at r. 74.17 of the Rules of Civil
Procedure.
The lawyer will prepare the following documents:
Form 74.44, Notice of Application to Pass Accounts
Form 74.43, Affidavit Verifying Estate Accounts
Record book containing Forms 74.4374.44 together with a copy of the certificate of
appointment of estate trustee without a will, a copy of any judgments on previous
passings, if applicable, and the applicable court fee
(See the link to the Rules of Civil Procedure Forms in the Resources section of this How-To
Brief.)
File the record to obtain a court date. Service of the record pursuant to the Rules takes place.

8. Pay money into court if there are minor beneficiaries

If there are minor beneficiaries, the estate trustee has no power to hold funds in trust. The
lawyer will prepare the necessary documentation pursuant to ss. 36(6)(9) of the Trustee Act to
pay shares belonging to minors to the Accountant of the Superior Court of Justice.

9. Arrange for cancellation of the administration bond

If an administration bond was required to obtain the certificate of appointment of estate trustee
without a will, the insurance company who provided the administration bond will require the
return of the bond in order to cancel the premiums. In order to have the bond returned by the
court, it is necessary to obtain a court order.
The lawyer will prepare the required court documents and file them with the court. These
will include a supporting affidavit to be executed by the estate trustee containing the
particulars of the court appointment and confirmation that all debts were paid and that
the estate has been administered. Copies of the releases executed by the beneficiaries
should be included as exhibits to the affidavit as well as copies of any orders on
passings, and a draft order cancelling the bond and ordering its return is prepared. If a
minor has a vested or contingent interest in the estate, a copy of the materials must be
served on the Office of the Children's Lawyer. If a person found to be incapable has a
vested or contingent interest in the estate, a copy of the materials must be served on the
Public Guardian and Trustee.

10. Distribute the estate

Pursuant to s. 26 of the Estates Administration Act, subject to s. 53 of the Trustee Act, no

5 of 7 5/19/2016 3:18 PM
How to Administer an Estate on Intestacy | The Law Society of Upper Canada http://www.lsuc.on.ca/For-Lawyers/Manage-Your-Practice/Practice-Area...

distribution is to take place on an intestacy for one year.

If no election was filed pursuant to the Family Law Act, no distribution is to take place without
the consent of the spouse or direction of the court.
The estate trustee will prepare the distribution cheques, and the lawyer may assist in delivering
them to the beneficiaries.
Transfer the assets in specie to the beneficiaries.

Statutes and rules

Trustee Act, R.S.O. 1990, c. T.23

Succession Law Reform Act, R.S.O. 1990, c. S.26
Estates Act, R.S.O. 1990, c. E.21
Estates Administration Act, R.S.O. 1990, c. E.22
Rules of Civil Procedure, R.R.O. 1990, Reg. 194, made under the Courts of Justice Act
Rules of Civil Procedure Forms
Family Law Act, R.S.O. 1990 c. F.3

Let Right Prevail

More Info
The Law Society of Upper Canada
Discover Historic Osgoode Hall, a National Heritage site.

Explore Osgoode Hall

Home
Legal Notice
Sitemap
Contact Us
Media Room
AODA Feedback

Twitter
LinkedIn
Facebook
Youtube
Google

Services

Lawyer/Paralegal Directory
Choosing the Right Legal Professional
Access to Legal Services
Member Assistance Program (MAP)

Protecting the Public

How to Make a Complaint

Current Disciplinary Actions
Reports

6 of 7 5/19/2016 3:18 PM
How to Administer an Estate on Intestacy | The Law Society of Upper Canada http://www.lsuc.on.ca/For-Lawyers/Manage-Your-Practice/Practice-Area...

Become a Lawyer
Become a Paralegal

News

Latest News
For the Record
Gazette

Events

Medals, Awards and Honours

About the Society

Governance
By-Laws
Annual Report
History of the Law Society
Explore Osgoode Hall
Osgoode Hall Restaurant
Facility Rentals

The Law Society of Upper Canada 2014. All rights reserved.

7 of 7 5/19/2016 3:18 PM