Executor Duty to Keep Beneficiaries Informed in Ontario

Months pass after a death and the executor has told you very little. You may not know what the estate holds, what has been paid, or when you might receive anything. Silence is frustrating, and it is common.

This article explains what Ontario's rules require executors to record, what tools a beneficiary has to get information, and sensible steps to take before going to court.

What an executor must keep track of

Under Rule 74.17, estate trustees must keep accurate records of the estate's assets and transactions. Accounts filed with the court must include assets at the date of death, all money received, all liabilities, and a statement of the compensation the estate trustee claims.

Formal accounts are the court-supervised way to see what has happened with the estate, and a beneficiary is an interested person who can ask for them. How often an executor reports informally is a practical question, and slow progress is not always wrongdoing. Estates take time: debts must be paid and the funeral and burial expenses covered before assets are distributed.

Ways a beneficiary can get information

A person with a financial interest in the estate may move for an order requiring the estate trustee to file a statement of the nature and value of the estate's assets, give further particulars, or pass accounts. Such motions may generally be made without notice. The exception is a motion for further particulars, which requires 10 days' notice to the estate trustee.

Under the Estates Act, an executor cannot be required by a court to account other than by an inventory unless at the instance of an interested person or a creditor, and a beneficiary is an interested person who can compel accounts.

• Ask in writing for a list of assets and an update on timing.
• Ask for copies of statements and records of money received and paid out.
• If that fails, consider a motion for a statement of assets, particulars or a passing of accounts.

What happens when accounts are passed

On an application to pass accounts, the estate trustee files the accounts verified by affidavit (Form 74.43), a copy of the certificate of appointment, and any earlier judgment on passing of accounts.

The notice of application and draft judgment must be served on every person with a contingent or vested interest at least 60 days before the hearing date, or 75 days if served outside Ontario.

If no objection is made and the required record is filed, the court may grant judgment without a hearing. Do not let a deadline pass if you have concerns.

Compensation, mistakes and misuse

An objection can cover the compensation claimed. An estate trustee is entitled to a fair and reasonable allowance for care, pains and trouble and time spent, as allowed by a judge, and the statute sets no percentage or formula. A judge passing the accounts assesses the claim when a beneficiary objects. If the will itself fixes the allowance, that section does not apply.

On a passing of accounts, a judge may make full inquiry into the deceased's property and may order the executor to pay such sum by way of damages or otherwise as is just, which is a route to recover misused estate funds. The court may relieve a trustee of personal liability for a breach of trust if they acted honestly and reasonably and ought fairly to be excused. An executor may also be removed on application.

What to do next

• Write to the executor with specific questions and keep a copy.
• Keep a timeline of what you asked and what you were told.
• Note any hearing date so you can meet the 35-day objection deadline.
• Get legal advice before bringing a motion. How this applies depends on your situation, so it is worth confirming with a lawyer. The Office of the Children's Lawyer may act on behalf of children under 18 in estate matters.

Frequently asked questions