How to Apply to Compel an Executor to Pass Accounts in Alberta

You are a beneficiary and you want to see how the estate has been handled. The executor may be slow, may not answer questions, or may not have given you any numbers. Alberta has a formal process for this, called a passing of accounts.

This article explains who can start that process, which forms are used, what happens after the executor is served, and what a judge may order. Every estate is different, so a lawyer can confirm how this applies to yours.

This article covers the law of Alberta.

What a passing of accounts is and who can ask for one

A personal representative must comply with the Rules regarding accounting for the administration of the estate. The detailed rules are in the Surrogate Rules (Alta Reg 130/1995). In plain words, the executor shows what came into the estate, what was paid out, and what is left.

Unless the court orders a longer or shorter period, a personal representative must give an accounting every 2 years after the date of death. The court may require an accounting, or a person interested in the estate may apply for one, at any time.

The Surrogate Rules list who is a person interested in an estate. They include residuary beneficiaries, specific beneficiaries who have not received their entitlement, life tenants and heirs on intestacy.

Try to resolve it first

Alberta government guidance says that if you think the personal representative is not complying with their duties, you should first try to resolve it by discussion. If that fails, you or your lawyer may apply to the Court.

The Public Trustee does not get involved in private disputes about how an estate is being administered, and people with concerns about a personal representative's conduct are directed to a lawyer.

How the application works

A person interested in an estate applies for a formal passing of accounts by filing Forms ACC 6 and ACC 7 and serving the personal representative. You are the applicant and the personal representative is the respondent.

The executor who is served files a reply in Form ACC 8 at least 10 days before the hearing. The executor may provide an accounting, object or consent. Applications under the Estate Administration Act are heard by a judge, not an applications judge.

What the accounting should cover

The core tasks of a personal representative are to identify the estate's assets and liabilities, administer and manage the estate, satisfy its debts and obligations, and distribute and account for the administration of the estate. Examples include tax filings, investing estate property and preparing financial statements and a proposed compensation schedule.

When an executor applies to pass accounts themselves, they file Forms ACC 1 and ACC 2 with the financial statements and serve interested persons who have not given releases. A beneficiary who has signed a release is not served with that application. A lawyer's charges to the estate are reviewed under the Alberta Rules of Court.

What a judge can order

If the Court is satisfied that a personal representative has refused or failed to perform a duty or core task, it may order the representative to perform it, impose conditions, remove the representative, revoke a grant, or make any other order it considers appropriate. Removal is an option, not the automatic result of a failure.

The Court of King's Bench also offers surrogate case conferences once a Form C1 or statement of claim has been filed in a surrogate matter. Removal of a personal representative and passing of accounts can be addressed in a half-day case conference, which requires all parties' consent.

What to do next

• Write down what you have asked for and what the executor has said.
• Ask the executor in writing for an accounting and try to resolve it by discussion.
• Confirm that you are a person interested in the estate.
• Speak with a lawyer before filing Forms ACC 6 and ACC 7.
• Check the current forms and timelines, since the Surrogate Rules can change.

Frequently asked questions