Can a Beneficiary Demand an Accounting From an Executor in British Columbia?

You are a beneficiary, and the executor has gone quiet or given you vague answers about the money. You may wonder whether you are simply expected to wait, or whether you can insist on seeing how the estate has been handled.

In British Columbia, an executor is not meant to run an estate in private. This article explains what the duty to account means, the ways you can ask for accounts, and how an application to have accounts passed works in the BC Supreme Court.

This article covers the law of British Columbia.

What the duty to account means

An accounting is a record of what the estate owned, what money came in, what was paid out, and what was distributed. A personal representative has the same authority over the estate that the deceased would have had if living, and must use it to administer and distribute the estate and to account to the people they owe a duty to account to.

You may have been told about this already. The notice of proposed application for probate must tell beneficiaries or intestate successors that the applicant has to provide an accounting of how the estate was administered and how its assets were distributed. That notice also comes with a copy of the will.

Exactly which documents you can require in a particular estate depends on the facts and on who the executor owes the duty to. A lawyer can confirm where you fit.

Ways to ask for accounts

Start with the simplest route and move up only if you need to. The options below run from informal to formal.

• Ask in writing. A polite, dated request for an update on assets, debts, expenses and timing often settles matters and creates a record.
• Rely on the two-year rule. An executor, administrator or trustee under a will must pass accounts within two years of appointment.
• Serve notice requiring annual accounts. A person beneficially interested in the property can do this.
• Apply to court. A personal representative or any person interested in an estate may apply to the BC Supreme Court to have the accounts passed.

How an application to pass accounts works

Passing accounts means the court reviews the executor's accounts and either approves them or deals with problems it finds. The material you file depends on who is applying.

If every interested person other than the applicant has consented to the accounts, passing of accounts may proceed under Rule 8-3. This can be a simpler path when everyone is content once they have seen the numbers.

Court rules on how applications are brought can change, so confirm the current steps and forms with a lawyer or the court registry before you file.

Why the accounts matter for pay and for problems

Accounts show whether the executor's claims make sense. The court may allow a fair and reasonable amount of up to 5% of the gross aggregate value of the estate assets, including capital and income, and may also allow an annual care and management fee of up to 0.4% of the average market value of the assets.

If the accounts or the executor's conduct raise bigger concerns, other tools exist. A beneficiary may, with leave of the court, start proceedings on behalf of the estate, but must show reasonable efforts to get the personal representative to start or defend the proceeding. Any person with an interest in an estate may apply to remove or pass over a personal representative. An executor who is unsure how to proceed can also petition the court for directions.

What to do next

• Write down what you know: the date of death, when the grant was issued if you know it, and when the executor was appointed.
• Keep the notice and copy of the will you received.
• Send the executor a dated written request for an accounting and keep a copy.
• Note any reply, or the lack of one, with dates.
• Talk to a lawyer before serving a formal notice or filing an affidavit, so the request and your reasons are set out clearly.

Frequently asked questions