Can a Beneficiary Demand an Accounting From the Executor in Alberta?

Waiting months for news about an estate is stressful, especially when nobody will tell you what has been collected, paid or kept. Many beneficiaries in this position want to know whether they can simply insist on seeing the numbers.

In Alberta, the answer is that accounting is a duty of the personal representative, and there are court routes if the duty is not met. This article explains what the executor owes you, how to ask, and what happens if the request goes nowhere.

This article covers the law of Alberta.

What the executor already owes you

A personal representative must act honestly and in good faith, in line with the will, with the care, diligence and skill of a person of ordinary prudence, and must distribute the estate as soon as practicable. A representative with professional-level skill who acts in a professional capacity must use that higher degree of skill.

Regular communication and record-keeping are listed as examples of core tasks. These include creating and maintaining records, regularly communicating with beneficiaries about the administration and management of the estate, and preparing financial statements, a proposed compensation schedule and a proposed final distribution schedule. The list is not exhaustive.

The accounting that should be coming

The Surrogate Rules require a personal representative to give an accounting at regular intervals by preparing financial statements of property and money received, property distributed and money paid out, and giving them to the beneficiaries. The court may also require an accounting at any time. The exact timetable for the regular accounting depends on the full wording of the rule and on any court order, so it is worth confirming with a lawyer.

The statements should include opening and closing inventories, receipts and distributions, expenses, a reconciliation, a distribution schedule and a proposed compensation schedule. If what you received is a short summary with none of that, you have a reasonable basis to ask for more.

Asking the executor first

Before going to court, a clear written request is usually the sensible first step. It keeps the tone calm and creates a record.

• Write to the executor, identify yourself as a beneficiary and the gift you are entitled to.
• Ask for financial statements covering the period since the date of death.
• Ask for supporting records, such as statements of account and receipts for major expenses.
• Set a reasonable date to reply and keep copies of everything you send.
• Keep the letter factual; avoid accusations you cannot support.

Applying to the court

If a written request goes nowhere, the court is the next route. The court may require an accounting at any time, and an interested person may apply for an order requiring the personal representative to account. A beneficiary of only a specific gift may obtain an accounting only for that gift, and a beneficiary who has already received that gift cannot apply under this rule.

An interested person such as a beneficiary may also start a formal passing of accounts by filing Forms ACC 6 and ACC 7 and serving notice one month ahead of the hearing. Separately, if the court is satisfied that a representative has refused or failed to perform a duty or core task, it may order the representative to perform it, impose conditions, remove the representative, revoke the grant, or make any other order it considers appropriate.

What happens after you apply

When a beneficiary applies, the personal representative must reply in Form ACC 8 at least 10 days before the hearing and may account, object or consent. A representative who objects must file an affidavit in Form ACC 9 at least 10 days before the hearing. If the representative consents, the hearing is adjourned and reset, and documents must be served within 2 months.

At the hearing the court can pass the accounts, vary the statements, set the representative's compensation, decide disputes summarily and direct payment of debts. It can also order a professional accounting firm to examine the entries. The representative and anyone holding estate records must make them available and cooperate, and the firm's fees are paid from the residue unless the court orders otherwise. To dispute specific entries, you must file Form ACC 3 and identify each entry by number.

What to do next

• Gather what you have: the will, any notice you received, and any correspondence with the executor.
• Send a written request for an accounting and keep proof it was delivered.
• Note which entries concern you, as the court process works entry by entry.
• Get legal advice before applying, particularly if your gift is specific, because your rights may be narrower.

Frequently asked questions