Can Beneficiaries Get a Copy of the Will and Estate Documents in Ontario?

Many beneficiaries are told little after a death. You may want to know what the will says, what the estate owns and how money is being handled.

This article explains what Ontario's rules say about estate records and accounts, and what you can do if the executor will not share information. Whether you are entitled to a particular document depends on your role in the estate, so a lawyer can confirm your position.

Records the executor must keep

Estate trustees must keep accurate records of the estate's assets and transactions. Those records are the basis for any formal accounting, so they are what you would be asking to see.

On a first passing of accounts, the accounts filed with the court must include a statement of assets at the date of death, together with accounts of all money received and disbursed.

The formal route: passing of accounts

A passing of accounts is the court process for reviewing how an executor handled the estate. Notice goes to beneficiaries and other interested persons, and the estate trustee swears an affidavit verifying the accounts.

If no notice of objection to the accounts or to the compensation claimed is received and the objection period has expired, judgment can be given unopposed. That is why it matters to read the notice carefully and act within the objection period.

Special cases: children and unborn beneficiaries

If a beneficiary is a minor, the Office of the Children's Lawyer must be served with an application to pass estate accounts under rule 74.18(3). It should also be served where an estate has an unborn or unascertained interest.

How a child's share is handled also depends on its size. A child entitled to $35,000 or more must generally have the money paid into court, unless a will or beneficiary designation names a trustee of the child's money or a judge has appointed a guardian of property. If the child will receive less than $35,000, it can be paid to the parent the child lives with or to the person with lawful custody, who holds it until the child turns 18 or reaches the age stated in the will.

When the executor will not share information

Start by asking in writing for the will, a list of assets and debts, and statements of money received and paid out. Keep copies of your requests.

If you get nowhere, the court is available. The Superior Court of Justice may remove a personal representative on any ground on which it may remove any other trustee, and a person interested in the estate, such as a beneficiary, can apply. The Court of Appeal for Ontario has said that removing estate trustees chosen by the deceased is a serious matter, so a lawyer should help you decide whether that step is warranted.

If the person removed is not the sole executor or administrator, the court need not appoint a replacement, and the estate may continue with the remaining personal representative or representatives.

An estate trustee is entitled to a fair and reasonable allowance for their care, pains, trouble and time, as allowed by a judge. A beneficiary who disagrees with the compensation claimed can file a notice of objection when accounts are passed, and a judge passing the accounts may allow a fair and reasonable allowance. Whether a lack of records matters to your objection depends on the facts, so it is worth confirming with a lawyer.

Why distribution may not happen right away

Delay does not always mean something is wrong. An executor has steps to complete before paying beneficiaries, and asking about them is a fair way to understand the timing.

• Creditors: once the notice period for creditors to send in claims has expired, an estate trustee may distribute having regard only to the claims they then have notice of, but a creditor's right to follow the estate's assets into the hands of those who received them is preserved.
• Tax clearance: before distributing any property, the legal representative of a deceased taxpayer must obtain a clearance certificate from the Minister.
• Personal liability: a legal representative who distributes without the certificate is personally liable for unpaid tax, up to the value of the property distributed.
• Request process: the certificate is requested on Form TX19 after the required returns are filed and assessed and all income taxes are paid or secured, and an estate with a GST/HST number also needs Form GST352.

What to do next

• Confirm your status: are you named in the will, or an heir on an intestacy?
• Write to the executor asking for the will and a summary of the estate.
• Ask when accounts will be prepared and whether they will be formally passed.
• Read any court notice closely and note the objection period.
• Speak with a lawyer before deciding whether to object or apply to the court.

Under a will, the estate is distributed once the assets have been liquidated and the funeral and burial expenses and any debts have been paid. Asking for updates on those steps is a reasonable way to gauge progress.

Frequently asked questions