Executor Duties Manitoba: Checklist and Timeline for Estate Administration

Being named executor in a Manitoba will is an honour that quickly becomes a project. The executor is a personal representative of the deceased — legally responsible for gathering assets, paying debts, filing taxes, and distributing the estate according to the will or, where there is no will, the Intestate Succession Act. Get this wrong and you are not just making an administrative error. You can be held personally liable for losses to the estate.

This is what the role actually involves, organized by phase.

What an Executor Is — and Is Not

An executor is the person named in the will to administer the estate. In Manitoba, if there is no will, the court appoints an "administrator" who holds identical powers but goes through the Letters of Administration process rather than probate.

What an executor is not:

• Not a guarantor of the estate's debts. You are not responsible for paying debts out of your own pocket. Estate debts are paid from estate assets.
• Not a trustee in perpetuity. The executor role ends when the estate is fully wound up. If the will creates a trust (for a minor child, for example), the trustee role continues, but that is a separate appointment.
• Not above the law. Executors who mismanage estates, pay themselves without authorization, or distribute assets prematurely face personal civil liability and, in extreme cases, criminal liability.

The First 48 Hours: Immediate Duties

Secure physical assets. Change locks on the deceased's residence if it is unoccupied. Redirect mail. Remove valuables from unsecured premises.

Locate the original will. Check the deceased's home files, safety deposit box, and with their lawyer. A copy of a will is not sufficient for probate — you need the original.

Contact the funeral director. You have authority to make funeral decisions. If the deceased left funeral instructions in the will, or in a separate letter, follow them. The funeral director will assist with registering the death.

Notify Manitoba Public Insurance (MPI). Contact an Autopac agent immediately to inform MPI of the death. Vehicle insurance and registration remain technically valid until expiry, but notification prevents liability complications and initiates the transfer process.

Assess EIA eligibility. If the deceased was low-income or receiving Employment and Income Assistance, contact the local EIA District Office before signing any funeral home contract. EIA can cover basic funeral costs, but only if you notify them before contracting with the funeral home — not after.

Weeks 1–4: Document Gathering and Notifications

Order death certificates. Apply to Manitoba Vital Statistics Agency for multiple original certificates ($30.00 each). Rush service (three business days) is available for an extra courier fee. Standard processing takes six to eight weeks. Order at least five for an estate with multiple assets.

Notify Service Canada. Contact Service Canada to stop CPP and OAS payments immediately. Every deposit after the month of death is an overpayment that the estate must repay. Simultaneously, initiate the application for the $2,500 CPP Death Benefit (form ISP1200) and any CPP Survivor's Pension for a surviving spouse.

Open an estate bank account. All estate funds must flow through a separate account — not your personal account. Choose a bank that will recognize you as executor without requiring probate, or wait until probate is granted if the bank requires it.

Notify Canada Revenue Agency (CRA). Inform the CRA that the taxpayer has died. This stops online portal access and flags the account for a terminal return.

Compile the estate inventory. List all assets in the deceased's sole name, with their fair market value at the date of death. This list will become Form 74B if you proceed to probate. Categories include: real property (with Teranet title numbers), bank and investment accounts, life insurance payable to the estate, pensions payable to the estate, and significant personal property.

Assess whether probate is required. Not every estate requires it. Assets held in joint tenancy, life insurance with named beneficiaries, and RRSPs/RRIFs with named beneficiaries all pass outside the estate without probate. Only assets held solely in the deceased's name — including real property solely owned — require probate. If the total probatable estate is $10,000 or less, a simplified Administration Order (Forms 74FF and 74GG, fee $100) applies instead of full probate.

Months 1–3: Court Authority and Formal Filings

File the probate application with the Court of King's Bench. If probate is required, file Form 74A (Request for Probate), Form 74B (Inventory and Valuation), and Form 74D (Affidavit of Execution of Will), along with the original will. Applications can be filed at any regional judicial centre (Winnipeg, Brandon, Dauphin, Thompson, Flin Flon, Portage la Prairie) and are forwarded to the central registry in Winnipeg. Formatting requirements are strict: use exactly 14pt font for affidavits, print one side only on 8.5" x 11" paper, and include numbered exhibit tabs. A formatting error triggers a $10.00 rejection fee and starts the queue again.

Publish a Notice to Creditors. Under Section 41 of the Trustee Act, publish a Notice to Creditors in both the Manitoba Gazette and a local newspaper. The standard window is six weeks. This is not legally mandatory, but it is the only way to establish a limitation period that shields you from liability for unknown debts. Gazette publication costs range from $20.07 to $49.85 depending on notice length.

Months 3–12: Asset Liquidation and Risk Management

Wait for the six-month statutory windows. Two critical timelines run from the date the Grant of Probate is issued:

• Dependants Relief Act: Dependants (spouses, minor children, disabled adult children, and dependent relatives) have six months to make a claim for financial support from the estate. Do not distribute until this window closes.
• Family Property Act: Surviving spouses have six months to elect an equalization of family assets rather than accept what the will provides.

Distributing before these windows close exposes you to personal liability if a valid claim is subsequently filed.

Liquidate assets under your authority. With the Grant of Probate in hand, you have authority to close bank accounts, sell or transfer real property, liquidate investment accounts, and collect debts owed to the estate. Consolidate proceeds into the estate account.

Interact with Teranet Manitoba for real property. If the property was in joint tenancy, a Survivorship Request ($144) is filed to transfer title to the surviving owner. If it was solely owned, a Transmission of Land ($144) moves title into your name as executor, allowing sale or transfer to beneficiaries.

Manage ongoing estate income. If the estate earns income after death (interest, rent, capital gains from asset sales), a T3 Trust return may be required. Track estate income carefully for tax purposes.

The Final Phase: Tax and Distribution

File the terminal personal tax return. The final T1 return covers January 1 of the year of death through the date of death. Filing deadline is April 30 (or six months from the date of death if that is later). Unpaid taxes are debts of the estate, not your personal obligation.

File any required T3 Trust returns. If the estate earned income after death — interest, rent, or capital gains — one or more T3 returns are required. Deadlines depend on the estate's year-end.

Obtain a Clearance Certificate from the CRA. Before making final distribution to beneficiaries, obtain a Clearance Certificate confirming the CRA has no further claims against the estate. Without this certificate, you are personally liable for any taxes that subsequently come to light. This step cannot be skipped.

Prepare a final accounting. Create a detailed ledger of all estate receipts, payments, and proposed distributions. Share it with beneficiaries. If there are disputes about executor compensation or estate handling, the formal "Passing of Accounts" process before the Court of King's Bench (Forms 74AA and 74BB, $150 filing fee) may be required.

Distribute the residue and obtain releases. Once all debts are paid, taxes are cleared, and statutory windows have closed, distribute the remaining estate to beneficiaries as directed by the will. Get signed releases from each beneficiary acknowledging receipt.

Executor Compensation in Manitoba

Executors are entitled to fair and reasonable compensation under the Trustee Act. While no fixed percentage is set by statute, courts frequently accept a fee in line with what the Public Guardian and Trustee charges: typically 3% of capital receipts, 3% of capital disbursements, 3% of income receipts, and 3% of income disbursements, with an additional annual asset management fee of approximately 0.9% for prolonged administrations.

Executor compensation is taxable income to you and must be declared on your personal tax return.

The executor role in a Manitoba estate is substantial. If you have recently been named executor — or are starting to plan your own estate and want to understand what you are asking of your executor — the complete step-by-step guide is at /ca/manitoba/estate-settlement/. It includes every form, every deadline, and every notification organized into a chronological workflow.

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