Can a beneficiary demand an accounting from the executor in Nova Scotia?
This answer covers the law of Nova Scotia.
Whether you can demand an accounting directly from the executor depends on your situation, but the personal representative must keep accurate records of all property and debts of the estate. The Probate Court can also require accounts to be passed when it orders it.
Passing accounts is the formal process. The personal representative generally applies within 18 months of the grant, unless the court orders an extended period, when seeking a discharge, or when the court orders it. It uses Form 39 (with a hearing) or Form 40 (without one), with the personal representative's affidavit in Form 43 filed not less than 10 days before the passing date, and the hearing date is not less than 45 days from receipt of the application.
If you object, file a Notice of Objection in Form 42 and serve it at least 10 days before the passing date, or you are treated as consenting. The court can require amendments, set commission and appoint an accountant. Accounting may be dispensed with using the personal representative's affidavit in Form 37, a consent in Form 38 and a release in Form 36 from beneficiaries. Think carefully before signing those, and consider legal advice first.
Key takeaways
- The personal representative must keep accurate records of all property and debts of the estate.
- Accounts are passed using Form 39 or Form 40, generally within 18 months of the grant.
- To object, file a Notice of Objection in Form 42 and serve it at least 10 days before the passing date.
- Accounting may be dispensed with using the personal representative's affidavit in Form 37, a consent in Form 38 and a release in Form 36 from beneficiaries.