Personal Representatives, Assent & Property Taxation

- PART I: Personal Representatives -

Who is a Personal Representative

A Personal Representative (PR) is a person who manages the property of another because the other person is dead. They carry out the wishes of the deceased and are said to have stepped into the shoes of the deceased. A PR stands in relation to the property in the estate very much as the deceased did when alive.

3 Types of Personal Representatives

1. Executors;
2. Administrators;
3. Trustees.

How They Are Appointed

Role	Appointment
Executor	Appointed by testator in his Will
Administrator	By process of court - granted Letter of Administration
Trustee	May also be the executor; can act in both capacities (though distinct roles)

Executor vs Trustee - 3 Distinctions

Trustee	Executor
Has power to appoint another trustee	CANNOT appoint another executor (may appoint other persons to render services)
Must comply strictly with terms of trust	Has some discretion in execution
CAN delegate	CANNOT delegate some powers

6 Modes of Appointment of Personal Representatives

1. Express Appointment

Testator clearly identifies the person in the appointment clause of the Will. Names + descriptions stated.

2 Advantages

1. Lessens difficulty in grant of probate;
2. Reduces likelihood of disputes/litigation.

2. Implied Appointment - In the Goods of Cook

Not expressly stated but implied by tenor of the Will. Where Will requires a person to perform tasks. In In the Goods of Cook, testator stated she desired one John Goodrick to pay all her just debts - held to be implied appointment.

3. Appointment Through a Nominee

Testator does not directly name an executor but nominates another person in the Will to appoint an executor after the testator’s death.