How often does an executor have to account to beneficiaries in Ontario?

Ontario law does not set fixed intervals at which an executor must provide accounting statements to beneficiaries. However, the executor's fiduciary duty requires them to keep beneficiaries reasonably informed about the progress of the estate administration and to provide accounts when beneficiaries make a reasonable request.

In practice, providing an update at key milestones — after probate is granted, after all assets are collected, after tax returns are filed, and before each distribution — is both good practice and reduces the risk of disputes. Beneficiaries who are kept informed are less likely to be surprised by delays or question the executor's decisions.

If the estate runs for more than a year, beneficiaries may reasonably expect interim accounts showing how the estate has progressed. An executor who goes silent for extended periods risks beneficiaries applying to the court to compel an accounting, which is more costly and disruptive than simply providing periodic updates.