When you wrote your will, you probably chose an executor because you trusted them.

But what if you have since moved to Alberta and your executor still lives in another country?

Living outside Canada doesn’t necessarily mean someone is the wrong person to handle your estate. But settling an estate can involve a lot of work, and thousands of kilometres between your executor and your life in Alberta can make that work more complicated.

The question isn't simply where your executor lives.

You chose someone you trust. But are they still the right person for the job?

What Does an Executor Actually Have to Do?

An executor, also called a personal representative, is responsible for administering your estate after you die.

This can involve much more than reading your will and distributing your belongings.

According to the Canada Revenue Agency's guidance for executors, a legal representative may need to deal with tax returns, amounts owing to the CRA and other tax matters before the estate can be distributed.

More broadly, an executor may have to:

identify and protect your assets
determine what debts you owe
deal with banks and financial institutions
handle tax matters
complete legal procedures such as probate when required
distribute the remaining estate to your beneficiaries

The Government of Canada describes these as some of the key responsibilities of an executor.

Now consider how that job might work if the person you selected lives on the other side of the world or even if it is someone who is around, but not as important in your life anymore.

Distance Can Make a Difficult Job Harder

Imagine you prepared your will years ago and named your brother as executor.

Today, you live in Edmonton. Your home, vehicle, Canadian bank accounts and investments are here. Your brother or sister still lives overseas. The important question isn't whether you still trust him.

It's whether he is well positioned to deal with the estate you have today.

Does he know where your Canadian accounts are held? Does he understand the property you've accumulated in Alberta? Can he deal with Canadian financial institutions, government agencies and professional advisors when necessary?

Someone can be deeply trustworthy and still not be the most practical choice.

There May Also Be Tax Considerations

An executor living outside Canada can also raise questions about the tax residency of an estate.

This does not mean that choosing a foreign executor automatically makes your estate non-resident.

The CRA says the circumstances of each case determine residency. It considers where the estate's real business is carried on, meaning where its central management and control actually takes place. The CRA also specifically states that the residence of the executor or other representative does not always determine the residence of the trust or estate.

You can read the CRA's explanation of trust and estate residency for more information.

For an estate involving executors, beneficiaries or significant assets in different countries, professional tax or legal advice may be appropriate.

Five Questions Worth Asking

If the executor named in your will lives outside Canada, consider these questions:

Do they understand my life in Alberta? Do they know what property, accounts and investments I have here?
Can they realistically do the job? Think beyond trust. Consider distance, communication and the practical work involved.
Do they know they are my executor? Someone you named many years ago may not even remember the conversation.
Is there someone in Canada who would be better positioned? This doesn't necessarily mean that person is more trustworthy. They may simply be better placed to handle your affairs.
Would I choose the same person today? The person who made sense 10 or 15 years ago may not be the person you would select for the life you have now.

You Don't Necessarily Need to Change Your Executor

Having an executor who lives outside Canada isn't, by itself, a reason to panic or immediately rewrite your will.

It is a reason to review your decision.

Moving to another country can change your property, finances and family circumstances. It can also change what you need from the person responsible for settling your estate.

Look at the name in your will and ask one simple question:

If I were choosing my executor today, would I still choose this person?

If the answer is yes, that's useful to know.

If the answer is no, it may be time to review your will.

Disclaimer: This article is provided for informational purposes and does not constitute legal or tax advice. Estates involving executors, beneficiaries or assets outside Canada can raise additional legal and tax considerations. Consider consulting a qualified lawyer or tax professional about your specific circumstances. For straightforward Alberta planning, Will Genie provides guided online forms for preparing a Last Will and Testament, Enduring Power of Attorney and Personal Directive.