How do I make an executor account for the estate in Ontario?
You can ask the court to make an executor account. Any person who appears to have a financial interest in an estate may move for an order requiring the estate trustee to pass accounts. Ontario has no statutory requirement to pass accounts at fixed intervals, so executors may choose not to unless the court compels them. Apart from an inventory, an executor need not account to a court unless asked by or on behalf of a person interested in the property or a creditor.
A beneficiary can also move for an order requiring the executor to file a statement of the nature and value of the estate's assets at the date of death, and then for further particulars. Once the executor applies to pass accounts, interested persons must be served at least 60 days before the hearing if served in Ontario. Persons served outside Ontario must get at least 75 days' service before the hearing. A beneficiary who objects must serve and file a notice of objection (Form 74.45) at least 35 days before the hearing.
Which step fits depends on your interest and what you already know, so a lawyer can confirm your options.
Key takeaways
- Any person who appears to have a financial interest in an estate may move for an order requiring the estate trustee to pass accounts.
- Ontario has no statutory requirement to pass accounts at fixed intervals, so executors may choose not to unless the court compels them.
- You may also move for an order requiring a statement of the nature and value of the estate's assets at the date of death, and then for further particulars.
- A beneficiary who objects to accounts must serve and file a notice of objection (Form 74.45) at least 35 days before the hearing date.