Government of Saskatchewan ministries, Crown corporations and organizations are implementing contingency plans to minimize the impacts of postal service disruption.

Les ministères, sociétés d’État et organismes du gouvernement de la Saskatchewan mettent en œuvre des plans d’urgence visant à réduire les répercussions de l’interruption du service des postes.

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A number of pages on the Government of Saskatchewan's website have been professionally translated in French. These translations are identified by a yellow box in the right or left rail that resembles the link below. The home page for French-language content on this site can be found at:

Renseignements en Français

Where an official translation is not available, Google™ Translate can be used. Google™ Translate is a free online language translation service that can translate text and web pages into different languages. Translations are made available to increase access to Government of Saskatchewan content for populations whose first language is not English.

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Any person or entities that rely on information obtained from the system does so at his or her own risk. Government of Saskatchewan is not responsible for any damage or issues that may possibly result from using translated website content. If you have any questions about Google™ Translate, please visit: Google™ Translate FAQs.

The Public Guardian and Trustee as Administrator of an Estate

The Public Guardian and Trustee (PGT) is the Official Administrator for the Province of Saskatchewan.

The PGT is the administrator of last resort and can act as administrator of an estate where there is no next of kin, or the next of kin are unable to act. It is always preferable when the family administers an estate.

Generally the PGT will not administer estates where there is a family member who is able to do so or the value of the estate is less than $25,000.

As administrator the PGT will:

  • determine the beneficiaries of the estate;
  • locate, secure, insure, transfer or sell assets of the estate;
  • determine and pay the estate debts;
  • finalize the estate income tax; and
  • after the estate income tax is finalized and the estate debts are paid, distribute the balance of assets or estate funds to beneficiaries.

The fees charged by the PGT as official administrator are according to The Administration of Estates Regulations:

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1. Fees – official administrator – administration of estate

Section 4 (1) The fee payable to the official administrator for administering an estate, acting as an administrator ad litem or in any other way managing the affairs of a deceased person is an amount equal to the greater of:

(a) $1,500; and

(b) if the value of the gross assets of the estate is:

(i) $50,000 or less, 7% of that value;

(ii) more than $50,000 but $100,000 or less, $3,500 plus 5% of the value in excess of $50,000; or

(iii) more than $100,000, $6,000 plus 4% of the value in excess of $100,000.

(2) In addition to the fee payable pursuant to subsection (1), the official administrator may charge, with respect to an estate file that has been open for 24 months or more:

(a) a monthly fee in an amount equal to 1/12 of 1% of the gross assets of the estate; and

(b) a fee equal to 5% of income received after the estate file has been open for months.

(2.1) The official administrator may charge a fee of $150 per half day or part of a half day for any initial investigation or inspection undertaken when he or she first undertakes the administration of an estate.

(2.2) The official administrator may charge a fee of $40 per hour or part of an hour for any investigation or inspection done with respect to the administration of an estate.

(3) The official administrator, where he or she considers it appropriate, may require an interim payment of a fee mentioned in this section during the administration of the estate.

(4) Where, in the opinion of the official administrator, the work performed by him or her warrants a fee that is less than the fees mentioned in this section, the official administrator may charge a lesser fee.

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2. Fees – official administrator – sale of real property

Section 5 – The following fees are payable to the official administrator for handling a real estate transaction on behalf of a deceased person's estate:

(a) if a real estate agent is involved in the transaction, 1% of the purchase price, with a minimum fee of $500 and a maximum fee of $1,500;

(b) if no real estate agent is involved in the transaction, 3% of the purchase price, with a minimum fee of $500 and a maximum fee of $1,500.

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3. Fees – official administrator – income tax returns

6 (1) The official administrator may charge:

(a) a fee of $100 for each return of income prepared and filed by the official administrator on behalf of a deceased individual pursuant to paragraph 150(1)(b) of the Income Tax Act (Canada); and

(b) a fee of $100 for each return of income prepared and filed by the official administrator on behalf of an estate or trust pursuant to paragraph 150(1)(c) of the Income Tax Act (Canada).

(2) Where, in the opinion of the official administrator, the work involved in preparing and filing a return of income warrants a fee that is greater than the fee mentioned in subsection (1), the official administrator may charge a greater fee, to a maximum of $300.

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