How much do executors get paid in Alberta?

Is there a set percentage in Alberta?

No. Schedule 1 of Alberta's Surrogate Rules sets no percentages. You may read that executors receive a set percentage, such as 5% or 2.5%. That is not Alberta's rule.

Instead, the executor receives fair and reasonable compensation for all the work, including the distribution. The work is real. It often takes one to two years, and the executor is personally accountable for getting it right.

What factors decide the amount?

The amount is weighed against seven factors:

• the gross value of the estate;
• the revenue receipts and disbursements;
• the complexity of the work;
• the skill, labour, responsibility, technology and specialized knowledge required;
• the time spent;
• the tasks delegated to others; and
• the number of personal representatives.

When can the executor take it?

Keep a full record of every dollar in and out. You must account to the beneficiaries at least every 2 years after the death, unless the court sets another period.

You may take compensation before the accounts are approved only if the will allows it, all affected beneficiaries agree, or the court orders it. If an amount is later reduced, you repay it with interest.

The final accounts show the compensation you propose. The residuary beneficiaries then sign a release (Form ACC 12). If they will not, you can have the accounts passed in court. Include a copy of Part 1 of Schedule 1 with any accounting that shows compensation.

What if a lawyer or adviser does part of the work?

You can hire a lawyer, an accountant, a realtor or an investment adviser. Choose them yourself, decide what they will do, and keep an eye on their work.

The estate pays their fees as estate expenses. You must then reduce your compensation to match. Delegating the work does not delegate the decisions. Those, and the responsibility for them, stay with you.

Is executor compensation taxable?

Yes. For a family executor, it is taxable income from an office. The estate reports it like employment income, on a T4, and withholds tax and CPP. The estate cannot deduct it. A professional executor reports it as business income.

A family executor's pay is not deductible on any return, just like funeral costs and the probate fee.

Related questions

What if the will sets the executor's fee?

If the will fixes an amount, that amount caps compensation, unless the beneficiaries agree or the court orders otherwise.

Can a beneficiary challenge the executor's pay?

Yes. A complaint against an executor usually ends in an order to account, reduced compensation, or removal. Compensation taken early and later reduced must be repaid with interest.

Can a caregiver who is also the executor pay themselves wages still owed?

Pay owing under a written care agreement is a debt of the estate. Because the executor is on both sides, pay it only with the written agreement of the other beneficiaries or a court order.

Drawn from Legacy Planning in Care, Chapter 21. Paying out the estate: the clearance certificate, accounts and compensation, by Derik Godbout, PBA, CEA, DMA. Reviewed October 2026. General information, not advice for your situation; rules and amounts change, so confirm current figures before you act.

Go deeper: Event 12: Death, Executor Advisory & Final Tax Planning

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