Executor Checklist for Alberta: Grants, Notices and Deadlines

If you are settling an estate in Alberta, the law calls you the personal representative and gives you a clear list of core tasks. This executor checklist for Alberta explains the role, when a court grant is needed, what it costs, the time limits and the usual order of the work.

The personal representative in Alberta

Alberta's Estate Administration Act uses the term personal representative for both the executor named in a will and the administrator the court appoints when there is no will, or no executor is able and willing to act. The Act sets out the core tasks: identify the estate's assets and debts, manage the estate, pay the debts, and distribute the estate with an accounting.

The role often begins with the funeral, since the personal representative arranges the disposition of the remains. If a beneficiary is a minor, the Office of the Public Guardian and Trustee must receive notice and the grant application.

Route check: do you need a grant?

A grant from the Court of King's Bench confirms your authority. You usually need one only if a bank, land titles or another institution requires it.

• No grant. If no institution requires one, for example with a small estate or assets that pass outside the estate, you can act without a court grant. You still serve the personal representative's notice to beneficiaries, which must state that all gifts are subject to prior payment of the deceased's debts.
• Grant of probate. Where there is a will, the executor files a grant application (GA1) with an inventory (GA2) and proof that notices (GA3, GA4) were served.
• Grant of administration. Where there is no will, or no executor can act, a family member may apply using the same GA forms.

Time limits to track

A contested claim is barred if the claimant does not apply within the 2 months. Different T1 dates apply where the deceased or their spouse or common-law partner carried on a business.

Executor checklist for Alberta: the usual order

1. Arrange the funeral.
2. Tell Service Canada and the CRA, then Alberta Health Care Insurance Plan and a registry agent for the vehicle and driver's licence.
3. List assets and debts as at the date of death. This list becomes the GA2 inventory if a grant is needed.
4. Ask each institution, including Alberta Land Titles, whether it requires a grant.
5. Serve notices. Serve GA3 on beneficiaries and, where needed, GA4 on the Public Trustee. The spouse and certain children must also receive notice of their right to claim maintenance and support under Part 5 of the Wills and Succession Act. Prove service with GA5.
6. Apply for the grant with GA1, GA2, the will and any supporting affidavits, and pay the court fee.
7. Decide whether to advertise for claimants. It is optional. If you do, use GA15 and the GA16 statutory declaration of publication.
8. Pay debts and file the tax returns, then ask the CRA for a clearance certificate with Form TX19.
9. Distribute and account. Prepare financial statements for the beneficiaries. You may distribute with regard only to the claims you have notice of at that time, and you are not liable for claims you had no notice of on the distribution date.

Court fees and taxes

Alberta has no percentage-based probate tax. The court charges a fixed fee for issuing a grant, based on the net value of the deceased's property in Alberta:

Check the current schedule before filing. There is no federal estate or inheritance tax either: the deceased's income to the date of death is taxed on the final return, and estate income after death goes on a T3 return.

When to get professional help

You can use the official GA forms without a lawyer. The Alberta government notes that administering an estate is a legal matter and recommends a lawyer for complicated or contested estates, such as those with real estate, investments or corporations, or where there are questions about the will's validity, capacity, debts or authority. The Public Guardian and Trustee cannot help with grant applications.

The Steady Executor Alberta kit includes five files: a user guide on the process, deadlines and steps with a final checklist; an Excel executor workbook that calculates legal deadlines from your dates and records assets, debts, the estate account and distributions; financial letters for banks or credit unions, insurers, plan providers and creditors; services and agencies letters for utilities, landlords, employers and government organizations; and beneficiary letters with a receipt form.

Sources

• Deceased persons' estates (Alberta government)
• Surrogate applications, non contentious matters (Alberta government)
• Court fees (Alberta government)
• Estate Administration Act (Alberta King's Printer)
• Wills and Succession Act (Alberta King's Printer)
• Filing and payment due dates for a deceased person (CRA)
• Clearance certificate (CRA)