What documents does an estate trustee have to file to formally pass accounts in Ontario Superior Court?

"Passing of accounts" means asking the Superior Court of Justice to formally review and approve how an estate trustee has managed the estate's money and property. To start, the estate trustee prepares a detailed accounting package: a statement of all capital and income received, all payments and disbursements made, a list of assets still on hand, and a summary of the compensation the trustee is claiming for their work. This package is filed with the court along with supporting material identifying the beneficiaries and other interested parties entitled to notice.

Once filed, notice of the application and a copy of the accounts go out to everyone with a financial interest in the estate, giving them a real opportunity to review the numbers and raise concerns before a hearing. Anyone who disagrees with an entry can file a formal objection rather than simply complaining informally. Because the accounts have to reconcile down to supporting records, trustees are expected to keep organized bank statements, invoices, and receipts throughout the administration rather than trying to reconstruct everything at the end. Getting help preparing this package from someone experienced with estate accounting can prevent costly delays and objections later on.