How Can a Beneficiary Make an Executor Account for the Estate in New Brunswick?

Waiting months for news about an estate is stressful. You may not know what the estate owns, what has been paid, or when you will receive anything. Many executors and administrators are family members doing an unfamiliar job, and silence is not always bad faith. Still, you are entitled to use the formal tools the Probate Court provides.

This article explains those tools in order, from the gentlest to the strongest: asking for an inventory, requiring accounts, and stopping distribution. It is general information only. Which step suits your situation depends on the facts, and a lawyer can confirm the best route.

This article covers the law of New Brunswick.

What an executor has to give you by default

An executor does not automatically owe every beneficiary a full set of accounts. The starting rule is that an executor need only provide an inventory unless an interested person or creditor requests an account. So the first practical question is whether anyone has formally asked.

An interested person is generally someone with a stake in the estate, such as a beneficiary. Start by asking the executor or administrator in writing for the inventory and for an update on what has been done. Keep a copy of your request and any reply. That record helps if you later need the Court.

Step one: ask the Court for a sworn inventory

If a polite request does not work, an interested person may ask the Court for an order requiring an executor, administrator or trustee to deliver a sworn, detailed inventory of assets and values. This is a modest step. It asks for a list of what the estate holds and what it is worth, not yet a full report of everything received and spent.

An inventory helps you spot obvious gaps, such as property you expected to see listed. It also gives you something concrete to compare against any later accounts.

Step two: require 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. Passing accounts means putting the executor's financial record in front of the Court for review.

The accounts must include a full inventory and statements of money received, money paid out and money remaining. Notice of the passing goes to each interested person.

Once accounts are before the Court, several things can follow:

• The Court may make a full inquiry into the whole property of the deceased.
• Interested persons who live 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.
• Accounts the Court approves bind the interested persons who were notified, unless mistake or fraud is shown.

The last point matters. If you are notified and say nothing, approved accounts are hard to reopen later. Read what you receive carefully and get advice before the hearing, not after.

Costs, compensation and trusts under a will

A separate tax applies on passing accounts: $40 for capital and income of $20,000 or less, and $2 per $1,000 or part over $20,000 up to $100,000. The government fee page shows inconsistent figures in places, so confirm the current amount with the Clerk before you file.

Executor pay is a common source of friction. The Trustees Act applies to personal representatives only for Part 6, which covers compensation and accounts, and where a will creates a trust. A trustee is entitled to fair and reasonable compensation from trust property, the court may fix it, and the court may order accounts passed.

You may also hear about a rule requiring a report to beneficiaries within 60 days after each fiscal period. That reporting rule applies to trustees, not to the ordinary discharge of an estate by personal representatives, unless the will creates a trust. If the will sets up a trust for you, ask whether the trustee is meeting that rule.

If problems continue, and what to do next

If you are worried assets may be distributed before you get answers, a stronger step exists. An interested person may apply for a citation requiring the holder of the letters to bring them into the probate office. Once it issues, the holder must not start or continue distribution without leave of the Court. Removing an executor is a separate and larger step that this article does not cover.

• Write to the executor or administrator and ask for the inventory and an update.
• Keep copies of every letter, email and reply.
• Contact the Clerk of the Probate Court for the right judicial district to confirm forms, filing steps and current fees, including the tax on passing accounts.
• Decide whether you need an inventory order, a citation to pass accounts, or a citation to bring in the letters.
• Respond to any notice of a passing, since approved accounts can bind you unless mistake or fraud is shown.
• Speak with a lawyer before filing, especially if you suspect a loss to the estate.

Frequently asked questions