Saskatchewan

In Saskatchewan the executor applies to the Court of King's Bench, at the judicial centre nearest
where the deceased ordinarily lived, for Letters Probate. Where there is no will, or the named
executor will not act, the court grants Letters of Administration instead. Banks, ISC land titles
and investment firms generally will not deal with the estate without the grant.

The statutes

The Wills Act, 1996 governs whether the will is valid and who inherits. The Administration of
Estates Act governs how the estate is administered and accounted for.

What gets filed

• The original will, with an affidavit of execution from one of the witnesses.
• Proof of death.
• An inventory of property and debts valued at the date of death.
• The application forms, plus notice to the beneficiaries and to anyone entitled on an intestacy.

The fee

Saskatchewan charges an administration of estates fee calculated on the gross value of the
estate passing under the grant, plus filing costs. It is set by regulation and does change — take
the current figure from the court's fee schedule rather than from memory. The fee is an estate
expense, not the executor's personal cost.

What does not need the grant

Assets held jointly with right of survivorship, and registered plans or life insurance with a
named living beneficiary, generally pass outside the estate. Where those make up most of the estate,
the grant may not be needed at all — worth mapping before applying.

Before distributing

Gather assets, pay debts and taxes, and obtain the Canada Revenue Agency clearance certificate.
Distributing before it arrives leaves the executor personally liable for unpaid tax.

Under The Wills Act, 1996, a Saskatchewan will must be in writing, signed by the testator at
its end, and signed by two witnesses who are both present when the testator signs. A holograph
will — wholly in the testator's own handwriting and signed by them — is also valid, with no
witnesses at all.

Holograph wills: valid, still a bad idea

Saskatchewan will admit one to probate. What it will not do is supply the residue clause you forgot,
the alternate executor you did not name, or the clarity a court needs when two readings are
possible. Treat a holograph will as something you write on a Tuesday because you are flying on
Wednesday, then replace.

Witnesses must not benefit

A gift to a witness, or to a witness's spouse, fails — the will stands, the gift does not. Use two
neutral witnesses. This is the single most common defect in a homemade Saskatchewan will.

Age and capacity

The general rule is 18 or older, with exceptions for those who are married, on active service, or
who are mariners. Capacity is assessed at the time of signing.

Farmland deserves its own conversation

Saskatchewan estates frequently include farmland, and the interaction between The Saskatchewan
Farm Security Act, the intergenerational rollover for farm property and a will that divides land
between farming and non-farming children is the most litigated part of estate planning in the
province. Do not draft that yourself.

Also

• Name an alternate executor.
• Review after a marriage, separation, divorce, birth, or a move to another province.
• Say where the original is kept. A copy will not get a grant.

Without a will, The Intestate Succession Act, 2019 decides who inherits.

Yes. A Saskatchewan executor may be paid for administering the estate, and it is normal for them
to be. The work is real and it commonly runs for a year or more.

The standard

There is no fixed statutory percentage in Saskatchewan. The executor is entitled to fair and
reasonable compensation, judged on the familiar factors: the size and value of the estate, the time
spent, the care and responsibility involved, the skill the job required, the complexity and any
unusual problems, and the results achieved. A commonly used starting point in practice is a
percentage of the estate's value, tapering as the estate gets larger — but it is a convention, not an
entitlement, and the court is not bound by it.

Getting it approved

Compensation is either consented to in writing by all the beneficiaries, or approved by the
Court of King's Bench when the executor passes their accounts. Agree it in writing before taking
it. An executor who pays themselves and mentions it afterwards should expect an objection.

Where a beneficiary cannot consent

If a beneficiary is a minor or lacks capacity, consent is not available and the executor should
expect to pass accounts, with the Public Guardian and Trustee entitled to be heard.

If the will sets a figure

The will governs, provided the executor accepts the appointment on those terms. A legacy to the
executor may be intended in place of a fee — read the wording carefully.

Tax

Compensation is taxable income. An inheritance is not. Where the executor is also a beneficiary,
taking a larger share instead of a fee is often better after tax. Ask an accountant first.

A Saskatchewan executor is reimbursed out of the estate for the reasonable out-of-pocket costs of
administering it. Reimbursement is separate from, and additional to, compensation for the executor's
time.

Normally claimable

• Funeral, burial or cremation, and a reception proportionate to the estate.
• The administration of estates fee, court filing fees and certified death certificates.
• Legal fees for the application for Letters Probate, and accounting fees for the final T1 and any
  T3 trust return.
• ISC land titles searches and transfers.
• Appraisals of real property, farmland, farm equipment, vehicles, jewellery and collections.
• Carrying costs on estate property until it sells: insurance, property tax, utilities, security,
  maintenance, lawn and snow clearing.
• On a farm, the real costs of keeping it operating through a season — inputs, custom work,
  livestock feed and veterinary care — where continuing is in the estate's interest.
• Cleaning, clearing, storing, moving and shipping contents.
• Travel on estate business at a reasonable rate, which in Saskatchewan can mean serious mileage.
• Postage, couriers, bank charges and bond premiums where a bond is required.

Normally not claimable

• The executor's lost wages, meals near home, or personal costs — that is what compensation is for.
• Costs incurred for one beneficiary's convenience rather than the estate's benefit.
• Improvements beyond preparing a property for sale in its condition.
• Anything without a receipt.

The rule that decides it

Open an estate bank account as soon as the grant issues and run everything through it, and keep a
dated log of time and mileage from the first week. The executor accounts to the beneficiaries and,
if accounts are passed, to the Court of King's Bench.

Not required, and most Saskatchewan estates are administered by a family member. A trust company or
a lawyer acting as executor is worth the cost in specific circumstances.

Consider a professional when

• The estate includes a working farm — particularly where some children farm and some do not, or
  where land, equipment, quota and a corporation all have to be untangled at once. This is the
  Saskatchewan case for a professional.
• The estate holds an operating business or rental property that must keep running.
• There is conflict among the beneficiaries, or a challenge to the will looks likely.
• A beneficiary is a minor or an adult who cannot manage money, so a trust runs for years and the
  Public Guardian and Trustee becomes involved.
• The named executor lives outside Saskatchewan or outside Canada. A non-resident executor can be
  required to post a bond, and a non-resident trustee brings tax consequences that are easy to
  overlook.
• Assets sit in more than one province or country.

What it costs

Trust companies charge a negotiated percentage, often with a minimum fee that makes small estates
uneconomic. Ask for the fee schedule in writing before appointing one.

Middle options

• Appoint a family member and let them retain a lawyer and an accountant at the estate's expense.
  This is the usual arrangement and it works well.
• Appoint a family member jointly with a trust company, which is common where farmland is
  involved.
• Name a professional as the alternate.

An executor who does not want the role can renounce, but only before intermeddling in the estate.
Once they have started acting, that door closes.