What is a Certificate of Appointment of Estate Trustee in Ontario?

What you need to know about this legal document, the different types, and when they are required.

A Certificate of Appointment of Estate Trustee in Ontario is a legal document issued by a court confirming the authority of someone to administer the estate of a person who has passed away. The certificate validates the deceased’s Will, if one exists, and establishes the right of the appointed Estate Trustee to manage the estate.

Purpose and Application Process

The certificate authenticates the Will and identifies the person authorized to act as the Estate Trustee. In cases where the deceased did not leave a Will, the certificate appoints someone to oversee the estate’s administration. To obtain this certificate, the applicant must submit documentation to the court, typically the Superior Court of Justice in the deceased’s province of residence or where their property is located.

Required documents usually include the original Will (if applicable), the death certificate, and an affidavit confirming proper execution of the Will. An application form tailored to the province, such as Ontario’s Form 74C, must also be submitted. An Estate Administration Tax, calculated based on the value of the estate, is payable by the applicant.

Types of Certificates

Different certificates are issued depending on the circumstances. A Certificate of Appointment of Estate Trustee With a Will is granted if the deceased left a valid Will. If there is no Will, a Certificate of Appointment of Estate Trustee Without a Will is issued and the estate will be distributed in accordance with Ontario’s Succession Law Reform Act.. Other scenarios include the issuance of a Certificate of Appointment of a Succeeding Estate Trustee With or Without a Will, for situations where a new trustee takes over from the original one or Confirmation by Resealing of Appointment of Estate Trustee for cases where the original authority was granted in another jurisdiction.

Authority and Responsibilities of the Estate Trustee

The Certificate of Appointment provides the Estate Trustee with legal authority to settle the estate. This includes interacting with financial institutions, businesses, and government entities, such as the Canada Revenue Agency for tax matters. The trustee is responsible for managing the deceased’s assets, paying debts, and distributing the remaining property according to the Will or if no Will exists, the laws of intestacy.

Situations Requiring the Certificate

A Certificate of Appointment is often required for particular assets. Examples include bank accounts that are not joint, corporate shares, real estate not held in joint ownership, and insurance policies where the estate is the beneficiary. If the majority of the deceased’s property was jointly owned, the certificate may not be necessary due to the right of survivorship, which automatically transfers ownership to the joint tenant.

Provincial Variations and Legal Advice

While the purpose of the Certificate of Appointment is consistent across Canadian provinces, procedural variations and specific requirements depend on jurisdiction. In more complex estates, consulting an estate lawyer can help ensure all documents are completed properly and determine if a certificate is needed.