How to Ask a Saskatchewan Court to Pass an Executor's Accounts

If you are a beneficiary, it is reasonable to want to see where the estate's money went. Executors handle funds that are not their own, and beneficiaries are entitled to a clear picture of what came in and what was paid out.

This article explains what an executor owes you, how to ask for it and when passing accounts at the Court of King's Bench becomes the next step.

This article covers the law of Saskatchewan.

What an executor owes beneficiaries

Among the executor's common duties is to deposit estate money in an estate account, pay debts by priority and account to beneficiaries within two years. The executor must account to beneficiaries within 2 years, or pass accounts at the court house if they are disputed.

Debts of the deceased must be paid from the estate before any gifts in the will go to beneficiaries. Because of that, a beneficiary's share usually depends on what remains after debts, expenses and taxes.

The province lists a number of common executor duties. Knowing them helps you understand what the accounts should reflect:

• Finding the will, obtaining the death certificate and notifying agencies.
• Identifying, locating, securing, valuing and insuring assets.
• Filing claims for insurance, pension and death benefits, and paying funeral bills.
• Applying for Letters if required, and publishing a Notice to Creditors.
• Filing returns and obtaining a CRA Final Clearance Certificate before paying out the estate.

Asking for accounts first

Most disagreements are best started with a polite written request. Ask for an account that shows what the estate held, what was received, what was paid and to whom, and what remains.

• Put your request in writing and keep a copy.
• Ask for statements from the estate account and records of major payments.
• Ask about funeral costs, debts, taxes and any executor compensation.
• Set a reasonable date for a reply.

Expect some delay. Distribution cannot be final until the CRA clearance certificate is received, and the Court of King's Bench says the average estate takes about a year.

Distribution may also be delayed six months after Letters are obtained where a dependant may claim under The Dependants' Relief Act, 1996 or a spouse may apply for division of family property. The CRA clearance certificate is requested on Form TX19 only after returns are filed, notices of assessment are received and tax is paid, and assessment can take up to 120 days.

When to apply to pass the accounts

If the accounts are disputed, the executor is to pass them at the court house. The province lists two ways to finish the process: obtaining beneficiary releases, or a court order passing the accounts and distributing the estate.

The exact application steps and forms depend on the circumstances, so it is wise to have a lawyer confirm them before you file.

If you are not sure whether the estate went through the court at all, the Wills and Estates Registry in Regina can search for estate applications filed in Saskatchewan courts since 1905, for a $20 fee, and you should allow 1 to 2 weeks. It only lists estates that went through court.

What the court can look at

Estate expenses are a common point of dispute. The executor's disbursements and out-of-pocket expenses are paid by the estate, and the court can review them. Costs of administration, including executor fees, rank ahead of many other debts if the estate is insolvent.

For insolvent estates, the province recommends consulting a lawyer and, if needed, applying to the court for directions. The court can also give directions on paying out funds when beneficiaries cannot be found.

When an estate is insolvent, debts are paid in the following order of priority, and other unsecured debts are paid ratably if funds are insufficient.

A court order passing the accounts is one route to distributing the estate. What a court orders in a particular case depends on its facts.

What to do next

• Gather the will, any grant and everything the executor has sent you.
• Make a written request for accounts and keep the reply.
• Before you sign any release, make sure you understand the accounts and are willing to accept them.
• If the answers are unclear or the executor refuses, speak with a lawyer about applying to the Court of King's Bench.

Compare what the executor tells you against the duties listed above, such as publishing a Notice to Creditors and paying debts before gifts. The province lists beneficiary releases and a court order passing the accounts as ways to close out an estate. If something seems missing, note it in writing so a lawyer can review it with you.

Frequently asked questions