Rhonda S. Hemsing, CPA
Executor Responsibilities
Executor responsibilities
A simple overview of the work ahead, with the detailed checklist available to download.
Keep estate funds and records organized
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Identify assets, debts, and beneficaries
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Arrange final tax filings and any estate returns
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Pay obligations before distributing the estate
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Consider a CRA clearance certificate
The Next Steps
Where would you like to begin?
Choose the information that fits your situation.
01
First steps after a death
Download Checklist
A starting checklist for documents, notifications and immediate tasks.
02
T1 Return
Income and deductions up to the date of death
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03
Estate T3 return
When income earned by the estate may require a trust return
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A starting checklist for documents, notifications and immediate tasks.
A CLEAR PATH TO CRA ACCESS
Accessing the deceased person's CRA tax records
The executor first establishes their authority with the CRA. These three steps show how to request and then invite the accountant to assist.
01
Register
Create your own CRA Represent a Client account and note your Representative identifier. (Rep ID)​
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02
Submit proof
Upload proof of death and the complete will naming you as executor or another appointment document.
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03
Access records
After CRA processes the documents, sign in and enter the deceased person's SIN to view available tax records
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More guidance
CRA Clearance Certificate
Settling an estate can feel overwhelming, especially when you are unsure whether all the tax responsibilities have been addressed. We help executors understand the clearance certificate process and prepare the information needed to apply.
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What it does: CRA confirms that the deceased person's and estate's tax amounts have been paid, or that CRA has accepted security for them. That lets you distribute the remaining assets without being personally responsible for those unpaid CRA amounts. If you distribute assets without the certificate and tax is later found owing, you could be personally liable up to the value you distributed.
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Why does it matter? As an executor, you could become personally responsible for unpaid taxes if you distribute estate assets before obtaining clearance. Filing the tax returns and paying the assessed balances are important steps, but they do not replace a clearance certificate.
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If you are considering an interim distribution, seek advice first about how much the estate should retain to cover outstanding taxes and other obligations.
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How can we help We provide practical support throughout the estate tax and clearance application process, including:
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Reviewing the deceased's outstanding tax filings and balances
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Identifying and preparing required personal and estate tax returns
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Reviewing CRA Notices of Assessments
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Preparing Form TX19, Asking for a Clearance Certificate
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Organizing estate asset and distribution information.
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Preparing supporting documents for the application.
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Responding to CRA requests as your authorized representative.
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Helping assess tax amounts to retain before a proposed distribution.
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Working with your lawyer and other estate professionals as needed.
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When should you apply? The application is generally submitted once the required tax returns have been filed and assessed, and outstanding tax balances have been paid or secured. We can help you determine whether the estate is ready to apply and identify any remaining steps.
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Need help with an estate? Whether you are getting started or preparing to distribute the remaining assets, we can help you understand the estate's tax responsibities and move forward with greater confidence.
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Before a Clearance Certificate can be filed:
Previous year returns and outstanding filings
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Record keeping and estate distribution
A CLEAR PATH TO CRA ACCESS
Frequently Asked Questions
How long does it take to receive a CRA clearance certificate?
The CRA generally sends an acknowledgement within 45 days of receiving an application. Its review can take up to 120 days, provided all required documents have been submitted. An audit or a request for additional information may extend this timeline. Submitting a complete application can help avoid unnecessary delays.
Can an executor distribute assets before receiving a clearance certificate?
An interim distribution may be possible if the estate retains enought assets to cover its outstanding tax obligations. However, distributing too much before receiving clearance can leave the executor personally responsible for unpaid taxes. Before making a distribution, speak with an accountant about outstanding obligations and an appropriate amount to retain.
Is a Notice of Assessment the same as a clearance certificate?
No. A Notice of Assessment shows the CRA's assessment of a particular tax return, including any balance owing or refund. A clearance certificate confirms that the tax amounts covered by the certificate have been paid or secured. It helps protect the executor from personal liability for those amounts when distributing estate assets. Receiving a Notice of Assessment does not replace obtaining a clearance certificate.
How an executor gets online accessRegister for Represent a Client and obtain a Representative Identifier (RepID).Gather proof of death and authority: a death certificate or funeral director’s statement, plus the complete will naming the executor, a grant of probate, or letters of administration, as applicable. If there is no will or other document naming an executor, CRA says to include Form RC552.Put the deceased person’s SIN and your RepID on each document. In Represent a Client, choose Submit documents → Update to owner/legal representative/executor.Wait for CRA to process the documents. CRA says this generally takes 28 business days from receipt. Then sign in to Represent a Client and enter the deceased person’s SIN to view the available tax records.Registering alone does not grant access; CRA must process the supporting documents. The executor can then authorize an accountant, such as Rhonda, from the deceased person’s record in Represent a Client. Previous T3 returns are available through an offline request rather than that online view.
Resources
Wills In Alberta
Deceased persons' estate