Can a Beneficiary Ask an Executor for an Accounting in Manitoba?

Waiting for an estate to be settled is hard, and it is harder when the executor goes quiet. You may not know what the estate owns, what has been paid, or when you will receive anything. Many beneficiaries in Manitoba find themselves asking whether they are entitled to see the numbers.

This article explains what an accounting is in plain terms, which executor duties you can reasonably ask about, and how the Court of King's Bench fits in. It is general information, not legal advice. The exact tools available to you depend on your situation, and a lawyer can confirm them.

This article covers the law of Manitoba.

What an accounting means in plain words

An accounting is a record of what the estate owned when the person died, what has come in, what has been paid out, and what remains. Beneficiaries ask for one to check that the estate is being handled carefully and to understand when and how much they may receive.

A first step is almost always a polite written request to the executor. Many concerns turn out to be delays or poor communication rather than anything worse, and a clear request often prompts a clear answer.

What you can reasonably ask the executor about

Even without a formal court process, you can ask questions about the main tasks an executor has to complete. These are the points where mistakes are most costly, so they are good topics for a written request.

• Debts: estate assets must cover debts before will beneficiaries inherit, and paying debts is one of the administrator's tasks.
• Funeral costs: the funeral is paid by the estate, so ask whether those costs have been paid and from what.
• Creditor notice: a personal representative who publishes the required notice to creditors in The Manitoba Gazette and a local newspaper may distribute after the notice period and is not liable for assets given to someone whose claim they did not know of at the time.
• Taxes: the CRA says the legal representative should obtain a clearance certificate before distributing assets, and distributing without one while tax is owing can make the representative personally liable up to the value of assets distributed.
• Final tax return: ask whether it has been filed on time, since the due date depends on when the person died and whether a business was involved.

The creditor notice protection has limits. It does not stop creditors following estate proceeds into the hands of recipients, and it does not apply to heirs, next of kin or legatees claiming as such. That is one reason an executor should not rush to distribute.

If the survivor is a spouse or common-law partner

Spouses and common-law partners have a separate route under The Family Property Act. The personal representative must serve the survivor with a prescribed notice within one month after the grant. The representative must not distribute the estate until the survivor consents in writing, the time to apply has expired without an application, or an application is decided, and distributing contrary to this makes the representative personally liable for the survivor's loss.

The survivor's limitation period for the application is six months from the grant of probate or letters of administration. The court may extend it for undistributed estate property in certain situations, such as when the survivor did not learn of the death in time or the notice was not served. If an equalization payment is owed, it is a debt of the deceased that ranks ahead of will gifts. Because the deadline is short, a survivor in this position should get advice promptly.

The Court of King's Bench and your options

Which court deals with an estate dispute, and what it can order, depends on your situation, so it is worth confirming with a lawyer. Whether it can order an executor to produce accounts, and what else it might order, depends on the facts and on the specific application made. A lawyer can explain which application fits your situation, what it would involve, and whether it is worth the cost compared with other steps.

One court power is clear in the law. On application, the court may revoke a grant made to the Public Guardian and Trustee and issue it to another eligible person, and the applicant must serve the Public Guardian and Trustee at least 10 days before the hearing. If all interested persons are capable adults who consent, the Public Guardian and Trustee must not oppose.

If the Public Guardian and Trustee is the administrator, you can contact its Estates Department by calling the office, saying it is about a deceased estate, and giving the deceased's last name.

What to do next

• Write to the executor and ask for a list of estate assets, debts paid, debts outstanding, and expected timing.
• Keep copies of every letter, email and reply, with dates.
• Ask whether the notice to creditors was published and whether a tax clearance certificate has been requested.
• If you are a spouse or common-law partner, check right away whether you received the notice about your Family Property Act rights, and note the six-month period.
• Gather the will, any papers you hold about the deceased, and your relationship to them.
• Speak with a lawyer before starting a court application, so you understand your options and the likely steps.

Frequently asked questions