Can a Beneficiary Demand an Inventory or Accounting From an Executor in New Brunswick?

You are named in a will, or you are a close relative, and months have passed with little word from the executor. You may wonder what you are entitled to see: a list of assets, a record of every dollar in and out, or nothing at all until the end.

In New Brunswick the answer has levels. A basic inventory comes first, and a formal accounting through the Probate Court is available if you need more. This article walks through each step, what it costs, and when stronger measures may be worth discussing with a lawyer.

This article covers the law of New Brunswick.

What an executor must provide by default

An executor needs to provide only an inventory unless an interested person or a creditor requests an account. An inventory is a list of the assets of the estate and their values. It is not a record of everything spent along the way.

An interested person is generally someone with a stake in the estate, such as a beneficiary or a creditor. If you are unsure whether you qualify, a lawyer can confirm. Asking the executor politely and in writing is often a sensible first step before going to court.

Asking the Court for a sworn inventory

If the executor will not share a list, an interested person may ask the Court for an order requiring an executor, administrator or trustee to deliver a sworn, detailed inventory of the assets and their values. Sworn means the executor must stand behind it formally, which is a stronger position than an informal email.

Requiring the executor to pass accounts

Any person interested in an estate may apply to the Court for a citation ordering the executor to pass accounts. The accounts must include a full inventory and statements of money received, money paid out and money remaining. Notice of the process goes to each interested person.

• Inventory: the full list of assets and values.
• Receipts: money that came into the estate.
• Disbursements: money that went out.
• Balance: what remains in the estate.

On passing accounts, the Court may make a full inquiry into the whole property of the deceased. Interested persons living in the province get at least seven days' notice. Where misconduct or neglect caused a loss, the Court may order the personal representative to pay damages.

Once the Court approves the accounts, they bind the interested persons who were notified, unless a mistake or fraud is shown. That is why it matters to read the accounts and raise concerns before approval.

Costs, compensation and trust reporting

The published fee figures for passing accounts are inconsistent in places, so confirm the current amount with the Clerk of the Probate Court.

The Trustees Act applies to personal representatives only for compensation and accounts, and where a will creates a trust. A separate rule requires a report to qualified beneficiaries within 60 days after each fiscal period, but it applies to trustees, not to the ordinary winding up of an estate, unless the will creates a trust. So if the will sets up a trust for you, you may have a stronger reporting right.

Stronger steps if concerns remain

A person interested may apply for a citation requiring the holder of the grant to bring the letters into the probate office. Once that citation issues, the holder must not start or continue distribution without leave of the Court. This can pause distributions while the issue is sorted out.

Court removal under the Trustees Act is a different matter, because that Act reaches personal representatives only for compensation and accounts, and where a will creates a trust. Where a will does create a trust, the court may remove a trustee in listed circumstances, including where removal is in the beneficiaries' best interests and other routes are impracticable. A trustee must show the care of a person of ordinary prudence. Whether removal could apply to your situation depends on the facts and the will, so it is worth confirming with a lawyer.

What to do next

• Write to the executor and ask for an inventory, keeping a copy of your request.
• Gather the will, any correspondence and anything you know about the assets.
• Note dates, since time limits can apply to some claims.
• Ask the Clerk of the Probate Court about the current tax and forms for passing accounts.
• Speak with a lawyer before applying for a citation, a freeze on distribution or removal.

Limitation periods can apply to claims, so do not wait too long to get advice. The basic period is the earlier of two years from discovery and fifteen years from the act or omission. A claim that survives against a deceased person is timed differently: proceedings must be brought within two years of the later of the death and discovery, with a five-year outer limit from death. Which period fits your situation depends on the facts, so it is worth confirming with a lawyer.

Frequently asked questions