Executor's Calendar — A Practical Month-by-Month Timeline
For Canadian executors, a typical 12-24 month estate administration follows a general pattern. This month-by-month calendar provides planning framework; specific timing depends on death date and complexity.
Month 1 — Funeral and immediate logistics
Week 1:
- Funeral and burial/cremation
- Locate Will, confirm executor role
- Secure deceased's home, pets, vehicles
- Notify immediate family
- Order initial death certificates (funeral home typically does this)
Week 2-4:
- Notify Service Canada (federal benefits cessation)
- Notify employer
- Begin asset inventory
- Initial contact with major institutions (banks, investment firms, insurance)
- Engage lawyer if needed for probate
Key deliverable: Initial scope of estate understood; immediate logistics handled.
Month 2 — Inventory and probate preparation
- Complete detailed asset inventory
- Obtain date-of-death valuations
- Calculate probate fees
- Prepare probate application
- File probate application with Court
- Notify all known creditors
- Publish notice to creditors (per provincial requirements)
- Continue notifying financial institutions
- Submit life insurance claims
Key deliverable: Probate application filed; comprehensive inventory in place.
Months 3-4 — Probate granted and initial administration
Probate typically granted 4-8 weeks after application (varies by province and Court backlog).
Once probate granted:
- Distribute Grant of Probate to financial institutions
- Open dedicated 'Estate of [Deceased]' bank account
- Begin transferring assets to estate account
- Address registered account beneficiary designations (RRSP, TFSA, life insurance)
- Settle creditor claims as they come in
- Continue creditor notification waiting period
Real estate decisions:
- Decide whether to sell or transfer
- List real estate if selling
- Address mortgage, insurance, property tax
- Address property management during transition
Key deliverable: Estate accounts established; major institutional notifications complete; real estate plan in motion.
Months 5-6 — Asset distribution begins
After creditor notification period (typically 30-60 days):
- Interim distributions possible (with appropriate reserves)
- Specific bequests can be made (personal property, named items)
- Some cash distributions if sufficient liquidity
- Real estate transactions ongoing
Investments:
- Decisions about holding vs. liquidating
- Specific beneficiary transfers if applicable
- Continued portfolio management
Tax planning:
- Begin gathering tax documents
- Consider election to file separate returns (rights or things; testamentary trust election)
- Specific tax planning strategies
Key deliverable: Initial distributions where appropriate; specific bequests fulfilled; tax planning in motion.
Months 7-9 — Continuing administration
- Real estate sale closing (if applicable)
- Continued tax document gathering
- Final tax return preparation in progress
- Insurance proceeds received and distributed
- Investment account closures or transfers in progress
- Continued beneficiary communication
- Address any disputes or claims that have emerged
Key deliverable: Most non-tax matters substantially complete; preparing for final tax return.
Month 10-12 — Final tax return preparation
Final T1 return:
- Due April 30 of year following death (or June 15 if self-employed)
- Files for the year of death only
- Reports capital gains realized at death (deemed disposition)
- Reports all income to date of death
Specific elections may apply:
- Spousal rollover for capital property
- Charitable donation deductions
- Specific elections to reduce tax
If death was late in year (November-December):
- Specific 6-month filing rule: file within 6 months of death
- Different timing applies
Key deliverable: Final tax return filed.
Months 12-15 — Clearance certificate application
After all returns filed (final T1, any required estate returns):
- Submit clearance certificate application (Form TX19) to CRA
- CRA reviews all tax matters
- Processing typically 3-6 months
- Specific case-by-case basis
During clearance wait:
- Hold sufficient funds to cover any potential tax liability
- Continue beneficiary communication on timing
- Address any remaining administrative matters
Key deliverable: Clearance certificate application submitted.
Months 15-18 — Clearance and final distribution
Clearance certificate received:
- Final distribution to beneficiaries can occur
- Final accounting prepared
- Specific provincial accounting requirements
Final accounting:
- Detailed accounting of all transactions
- Distributions, expenses, income
- Specific provincial format
- Provided to beneficiaries
- May require Court approval depending on circumstances
Final distribution:
- Specific bequest amounts paid
- Residual estate distributed per Will
- Final tax payment
- Estate bank account closed
Key deliverable: Estate fully administered; final accounting issued; estate closed.
Extending beyond 18 months
Complex estates may continue 24-36+ months:
- Business valuation and sale
- Real estate market timing
- Disputed inheritance
- Multiple beneficiaries with disputes
- Foreign assets
- Specific tax complexity
- Court applications
Most common cause of extension: Disputed Will or beneficiary disputes.
Critical date types throughout the year
Income tax dates:
- April 30: Annual deadline for previous year's T1 return
- June 15: Self-employed deadline
- T3 estate/trust return: generally due within 90 days of the trust's (or estate's) tax year-end
- Various specific filing deadlines
Mortgage and property:
- Mortgage payment dates (estate must continue)
- Property tax due dates
- Insurance renewal dates
Specific situations:
- 30 days after death: Notification deadlines for some institutions
- 60 days after death: Some creditor claim windows
- 6 months after death: Death-late-in-year tax filing
- 12 months after death: Beneficiary patience often runs out
Quarterly milestones for executors
Quarter 1 (months 1-3): Funeral, inventory, probate filing.
Quarter 2 (months 4-6): Probate granted, initial distributions, asset management.
Quarter 3 (months 7-9): Major administration complete, tax planning.
Quarter 4 (months 10-12): Final tax return filed.
Quarter 5 (months 13-15): Clearance certificate in progress.
Quarter 6 (months 16-18): Final distribution, estate closed.
Quarter 7+ (months 19+): Only if complex or disputed.
Specific to provincial variations
Probate processing time varies:
- BC: 4-12 weeks typically
- Ontario: 4-12 weeks typically (with backlog)
- Alberta: 4-8 weeks typically
- Atlantic provinces: 4-8 weeks typically
Specific provincial procedures affect timing:
- BC simpler probate fees but specific procedures
- Ontario specific Estate Information Return requirement
- Alberta specific procedures
What we focus on at It's Simple Will
The Life Discovery Kit (post-payment) gives executors a head start by providing — comprehensive asset list, institution contact information, deceased's wishes. Often shortens estate administration timeline significantly.
Related guides
Citations & sources
- [1]Canada Revenue Agency — Doing Taxes for Someone Who Died — Canada Revenue Agency
- [2]Canadian Bar Association — Wills, Estates and Trusts Section — Canadian Bar Association
Frequently asked questions
How long does typical estate administration take?
12-18 months for moderate estate; 18-24 months common for complex; 6-9 months for simple estate without probate; 24-36+ months for estates with disputes or specific complexity. Final tax clearance often the rate-limiting step in last 6 months.
What's the rate-limiting step?
Often the final tax return filing and CRA clearance certificate. Final tax return due April 30 of year following death (June 15 if self-employed). Clearance certificate takes 3-6 months after final return filed. Without clearance, executor is personally liable for unpaid taxes — best to wait.
When can I make distributions to beneficiaries?
After — probate granted, creditor notification period expired (typically 30-60 days), tax clearance certificate received. Full distribution usually 12-18 months after death. Interim distributions earlier are possible if confident in solvency and beneficiary disclosure.
What's typical timing for selling real estate?
After probate (typically months 3-6). Specific timing — listing 3-6 months after probate; closing 1-3 months after listing. Total 6-12 months from death to sale typically. Specific real estate market conditions affect timing.
When should I file the final tax return?
Due April 30 of year following death (or June 15 if self-employed). Best to file as soon as possible after year-end. If death was late in year (November-December), specific 6-month rule applies. Plan for filing 4-6 months after year-end at latest.
When should I apply for clearance certificate?
After filing all required returns. Application Form TX19 to CRA. Processing typically 3-6 months. Plan for clearance receipt 9-15 months after death typically.