Represent someone who has died

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Legal Representative

A legal representative is typically the executor named in the will who will settle the estate. The role of an executor is crucial in administering an estate after someone’s passing.

Executor

The executor is a person or institution named in a will to manage the estate and ensure that the deceased’s wishes, as specified in the will, are carried out. Key responsibilities of an executor include:

• Executors conduct Asset Management to identify, appraise, and safeguard the deceased’s assets, ensure compliance with Canadian laws.
• They manage Debt Payment by addressing outstanding debts and overpayments.
• They manage the Estate Distribution by distributing the remaining assets to beneficiaries according to the will.
• Executors address the Legal Processes, by engaging in the probate process if required and handling any legal challenges to the will.
• Executors play a critical role in managing the estate, ensuring proper distribution, and adhering to legal requirements.
• They handle tasks related to asset valuation, debt settlement, and legal proceedings.
• They ensure that all accounts, benefits, and Social Insurance Numbers are cancelled or closed.
• They settle the estate by ensuring that tax returns are filed and resolving any balances owing to the Canada Revenue Agency (CRA)

Appointing the right individuals

• Choosing the right executor is essential. It’s common for people to appoint a trusted family member, friend, or legal professional.
• Executors should be organized, responsible, and capable of handling financial matters.

Authorized representative

An authorized representative can communicate with Service Canada about your income, your payments, and your CPP contributions as well as report your change of address and telephone number, while you are alive.

This authorization expires upon your death.

Represent an individual who died for tax matters

To notify the CRA that you are the legal representative of the person who died, to access their tax records, and to authorize other representatives, refer to Represent someone who died.

What to do if there is no representative

If there is no will or an executor has not been named, refer to Represent someone who died for guidance. You must also review specific guidance from the Provincial or Territorial government where the person died.