Did you know that executors and administrators are required to pay all estate debts, including taxes, before distributing the assets to beneficiaries? To protect yourself, you can obtain a Clearance Certificate which certifies that all amounts owed to the Canada Revenue Agency have been paid.
It is usually wise for executors and administrators to get a Clearance Certificate before they proceed with a final distribution to the beneficiaries, as they can be liable for any amount owed by the deceased, and getting some of the money back from the beneficiaries can be extremely difficult.