Can a Beneficiary Demand an Accounting From the Estate Trustee?

You are a beneficiary and the estate trustee has gone quiet. You do not know what the estate holds, what has been paid out, or when you will receive anything. You may be wondering what you are entitled to see.

This article explains how accounting works in Ontario, what you can reasonably ask for without going to court, and how a formal passing of accounts proceeds if informal requests fail.

When an estate trustee must account

An executor or administrator need not account to the court, other than by inventory, unless a person interested in the property or a creditor requires it. A full account is only needed when lawfully required.

So the starting point is not automatic reporting. The obligation to account becomes real when someone with an interest requires it. Whether your particular interest as a beneficiary is enough to require accounts depends on the facts of the estate and the will, so a lawyer can confirm your position.

What you can ask for informally

Before going to court, a clear written request is usually the best first step. Estate trustees often respond once they see you are organized and serious. Which records you can insist on informally depends on the facts, so a lawyer can confirm your position.

• A copy of the will and the court certificate, if one has been issued.
• An inventory of the estate's assets and their values at death.
• Bank and investment statements for estate accounts.
• A list of debts, expenses and payments made so far.
• Details of any compensation the trustee has taken.
• A realistic timeline for distribution.

Keep the tone calm and put a reasonable date for a reply. Keep copies of everything you send and receive. If you later go to court, a record of polite, unanswered requests helps.

Going to court: the passing of accounts

If informal requests fail, a passing of accounts is the formal route. Under the Toronto Region practice direction, it starts with a Notice of Application to Pass Accounts (Form 74.44). The issued application is served under Rule 74.18(3).

On a passing, the judge may inquire fully into the estate's property and how it was administered and disbursed. The judge may also look into complaints of misconduct or neglect that caused loss and order payment to the estate.

Objecting to the accounts

A beneficiary with a vested or contingent interest can file a notice of objection to the accounts or to the compensation claimed. If the objection is not withdrawn, the passing becomes a contested hearing.

In a contested passing, mediation is mandatory under Rule 75.1. The Toronto practice direction asks parties to be ready to address mediation directions on the first return date.

Compensation is part of this review. The court can approve a lower amount than the trustee took and order repayment of the difference.

Some other claims, such as a claim for loss, may have a two-year period that runs from when you discovered it or ought to have. A notice of objection itself has been held not to be a claim or proceeding under that two-year period. Because timing can be tricky, speak to a lawyer early rather than waiting.

What to do next

• Send a written request listing the information you want and a reasonable reply date.
• Keep a dated record of every request and response.
• Check whether you are a beneficiary with a vested or contingent interest.
• If there is no reply, ask a lawyer about requiring accounts and starting a passing.
• Note when you first became aware of any possible loss.
• Be ready for mediation if the passing is contested.

Frequently asked questions