Cross-border and Foreign Estates: How to Handle Ontario Assets

An estate trustee (aka an executor) faces challenges where the deceased did not live in Ontario but has assets in this province, such as a bank account or a home. Here are some guidelines on how to proceed.

When there is an Ontario will

You should first determine whether the deceased had an Ontario will. If so, that Ontario will dictates how the Ontario assets must be administered. Depending on the nature and value of the estate assets, the person named as estate trustee in the Ontario will may have to apply for a Certificate of Appointment of Estate Trustee with a Will, also known as “probate.”

When there isn’t an Ontario will

If there is no Ontario will, you may need additional documentation to confirm your authority to deal with the Ontario assets. If the Ontario assets are of lesser value (for example, a bank account with $15,000) and if you have been appointed as estate trustee in a jurisdiction outside Ontario, a third party may be willing to release the asset to you without a further application being filed in Ontario. If they do not agree, you will need an Ontario court to formally recognize your authority to deal with the estate.

This can be done through an application for a Resealing of Appointment of Estate Trustee or an Ancillary Appointment of Estate Trustee:

Resealing of Appointment of Estate Trustee

If another Commonwealth jurisdiction has authorized you to deal with the estate, you can ask the Ontario court to grant you that same authority via a Resealing Application. It’s processed in writing, and you won’t have to appear before a judge.

It’s wise to retain a lawyer to assist you in completing and filing the paperwork. You’ll have to pay estate administration tax, and it will be required when filing this application.

You don’t need to be an Ontario resident to make this application, though you should note that, if the original grant was made without a will and/or you don’t live within the Commonwealth, you will be required to post security.

Ancillary Appointment of Estate Trustee

If you’ve been authorized to deal with the estate by a jurisdiction that is not in the Commonwealth, you will have to make an Ancillary Application to the Ontario court. It’s also completed in writing, ideally with the help of a lawyer. Again, you will be required to pay estate administration tax when filing the application and, if you don’t live in the Commonwealth, you will be required to post security.

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