Can Beneficiaries Demand Estate Accounts in Ontario?

Waiting months for news about an estate you are named in is frustrating. Emails go unanswered, no one tells you what the assets were, and you do not know what has been paid out. Many beneficiaries wonder whether they are entitled to see the financial records.

This article explains the tools Ontario law gives you when an estate trustee will not share information, starting with simple steps and moving to court applications. It is general information, and a lawyer can tell you which route suits your situation.

What an estate trustee is supposed to be doing

An estate trustee's duties include finding the will, winding up the deceased's affairs, paying taxes, bills and other debts, and distributing what remains to those entitled. Estate trustees must also keep accurate records of the assets and transactions in the estate.

Those records are the foundation of any accounting. If the trustee is organized, a polite written request for an update is often enough.

The court tools available to you

If requests go nowhere, the Rules of Civil Procedure give people with a financial interest several options. Any person who appears to have a financial interest in an estate may move for an order requiring the estate trustee to pass accounts.

A person with a financial interest may also move for an order requiring the estate trustee to file a statement of the nature and value of the estate's assets at the date of death, and then for further particulars. This can be a useful first step if you do not yet know what the estate holds.

Is the trustee obliged to account on request?

Apart from an inventory, an executor or administrator need not account to a court unless asked by or on behalf of a person interested in the property or a creditor of the deceased. Ontario also has no fixed schedule for passing accounts, and a trustee may choose not to pass them unless the court compels it.

In plain terms, the trustee does not have to hold a court accounting on their own timetable. Whether you can ask the court to require one depends on whether you appear to have a financial interest in the estate, or are a creditor, which is worth confirming with a lawyer.

What happens once accounts are passed

On a passing of accounts, the judge can inquire into any complaint or claim by a person interested, including misconduct or neglect causing loss, and may order payment to the estate. The court also decides what compensation the trustee should receive, which is a fair and reasonable allowance for care, pains, trouble and time.

To apply to pass accounts, the estate trustee files the accounts verified by affidavit (Form 74.43), a copy of the certificate of appointment, and any latest judgment on a passing of accounts, and the court then issues the notice of application (Form 74.44). The notice and a draft judgment must be served on every person with a contingent or vested interest in the estate at least 60 days before the hearing date if served in Ontario, or at least 75 days before if served outside Ontario.

If you object to the accounts, you must serve and file a notice of objection (Form 74.45) at least 35 days before the hearing date. If no notices of objection are filed, or all are withdrawn, the court may grant judgment without a hearing. If the trustee took compensation early without agreement, approval or authority in the will, the court can approve a lower amount and order the difference repaid.

What to do next

• Send a short, polite written request for an update and a list of assets, and keep a copy.
• Note dates, replies and anything the trustee tells you about payments or compensation.
• Gather your copy of the will and any documents showing your interest in the estate.
• If the trustee stays silent, speak with a lawyer about a motion for a statement of assets or for a passing of accounts.
• Do not sign a release or approval until you understand what you are giving up.

Frequently asked questions