Exporting from Canada: The executor (and only the executor) may, for a reasonable period of time, take virtually unlimited reasonable actions with the pistol whether or not he or she is licensed. This probably does not extend, in my opinion, to giving the pistol to a person who has not been registered as its new owner. The pistols must thus already be registered or else qualify (fat chance...good luck anyway) under our restricted firearm amnesty for registration purposes. If the pistols have ever been registered, but are not now correctly registered, forget registering them or correcting the information as they're now contraband even with the amnesty.
So, assuming the pistols are registered, and you aren't the executor, you must now obtain US State Dept permission to import them (an import certificate) and obtain Canadian Department of Foreign Affairs and International Trade permission to export them (export certificate - call 1800 O Canada to obtain DFAIT's tel #) plus an authorization to transport the firearms to a specific border crossing via a reasonably direct route during a certain time period. Oh yeah, and whoever transports the firearms must do so unloaded, in an opaque locked container not containing ammo, and they also must have their restricted firearms possession and acquisition license or a valid FAC plus grandfathering for restricted firearms.
The National Firearms Association can help you out with the details of Canadian requirements. [URL]http://www.nfa.ca[/URL]