Are digital or electronic financial records acceptable when passing accounts in Ontario court?

Generally, yes — what matters to the court is that the accounting is accurate and properly supported, not whether the underlying records happen to be paper or digital. Bank statements downloaded online, e-transfers, digital invoices, and scanned receipts are all commonly used to support estate accounts, and there's no rule requiring everything to be an original paper document.

What matters more than the format is organization and completeness. Digital records still need to reconcile clearly against the accounting summary, be legible, and be readily produced if a beneficiary or the court asks to see the underlying support for a particular entry. A trustee who has digital records scattered across emails, apps, and downloads without any real organization is going to have a harder time putting together a clean accounting than one who's kept things systematically filed, even if every individual record happens to be digital rather than paper.

Because reconstructing a full accounting from a messy pile of records, digital or otherwise, is one of the most common sources of delay and cost in a passing of accounts, trustees are well served by setting up a simple, consistent filing system for records from the very start of administering the estate.