An executor and an attorney under a power of attorney both act for you, but at different times and under different documents. The attorney acts while you are alive but unable to manage your affairs; their authority ends at your death. The executor’s authority starts at your death, comes from your will, and ends when the estate is settled. Most people need both. This page is part of our estate planning guide.
When each applies
| Executor / estate trustee | Attorney under a power of attorney | |
|---|---|---|
| When the authority starts | At your death | When the document says: immediately, or when you lose capacity |
| What it covers | Your estate (what you own at death) | Your finances, and your personal care under a separate document |
| Where it comes from | Your will | A power of attorney document |
| Court involvement | Probate is often needed for institutions to deal with the executor | Generally none |
| When it ends | When the estate is fully distributed | At your death |
| Other names | “Estate trustee” (Ontario), “liquidator” (Quebec) | “Attorney” for property; “agent”, “representative” or “proxy” for personal care in some provinces |
A will can’t do what a power of attorney does, and a power of attorney can’t be used after death: on the day of death the attorney’s authority stops, and the executor takes over.
What the attorney does
An attorney for property can pay bills, manage bank accounts and investments, file tax returns and, if the document allows, sell or refinance real estate. An attorney for personal care makes decisions about treatment, where you live and daily care, only once you can’t make them yourself. A continuing (enduring) power of attorney stays valid if you lose capacity; a general one ends then.
The documents go by different names in different provinces:
| Province | Financial document | Personal care document |
|---|---|---|
| Ontario | Continuing Power of Attorney for Property | Power of Attorney for Personal Care |
| BC | Enduring Power of Attorney | Representation Agreement |
| Alberta | Enduring Power of Attorney | Personal Directive |
| Quebec | Protection mandate (mandat de protection) | Included in the mandate, or an advance medical directive |
| Saskatchewan | Enduring Power of Attorney | Health Care Directive |
| Nova Scotia | Enduring Power of Attorney | Personal Directive |
How to make each one valid, what to put in it and how to revoke it are in the power of attorney guide. Without one, family members who need to act for someone who has lost capacity have to apply to a court to be appointed guardian (in Ontario, under the Substitute Decisions Act), which is slower and costlier than having the document.
What the executor does
The executor’s job runs from registering the death through probate, paying debts and taxes, to distributing what’s left. The tax side (the final return, optional returns and the CRA clearance certificate that protects the executor before distributing) is covered in how to file taxes for a deceased person, and the full step-by-step list in the financial checklist when someone dies. Probate itself, and what it costs in each province, is in probate fees by province.
Assets that pass outside the estate don’t go through the executor at all: accounts and real estate held jointly with a right of survivorship (see joint accounts after a death), and RRSPs, RRIFs, TFSAs, life insurance and pensions with a named beneficiary. The executor does apply for government death benefits such as the CPP death benefit.
Executors can be paid for their work, under rules that differ by province; how it’s calculated and how to set it in the will is in executor fees in Canada.
Choosing your people
| Attorney | Executor | |
|---|---|---|
| Basic requirements | An adult who is mentally capable | An adult in most provinces |
| Qualities that matter | Trustworthy, organized, nearby or able to manage remotely, comfortable with financial records | Organized, financially literate, willing to spend months on the role |
| Common choices | A spouse, adult child, sibling, close friend, or a professional | A spouse or adult child (who can also be a beneficiary), or a trust company for complex or contentious estates |
| Backups | A substitute attorney | Co-executors (who act together) or an alternate |
The same person, or different people?
Many people name the same person to both roles, often a spouse with an adult child as the alternate, because that person already knows their affairs. Others split them: someone living nearby as attorney for personal care, a financially experienced person for property and the estate, or a professional where the family relationships are strained. Naming two people who must act together adds a check on each other but can slow decisions.
When to put each in place
| Document | When | When to review |
|---|---|---|
| Continuing power of attorney for property | Once you are an adult | Marriage, separation, a move to another province, the death of the named attorney |
| Power of attorney for personal care | Once you are an adult | The same events |
| Will naming an executor | Once you have assets or dependants | Marriage, separation, children, significant new assets, the death of the named executor |