How to Make an Executor Pass Their Accounts in Alberta

If you are a beneficiary and you doubt how the estate's money was handled, you do not have to simply trust the executor. The law gives you a way to ask for a full accounting.

This article explains when an accounting is due, how a formal passing of accounts is started, and what the executor can do in response. The forms and time periods should be checked against the current Surrogate Rules before you act.

This article covers the law of Alberta.

What an accounting is and when it is due

An accounting is a record of what came into the estate, what was paid out and what remains. A personal representative must comply with the Rules regarding accounting for the administration of the estate, and the detailed rules are in the Surrogate Rules. Accounting for the administration is also one of the core tasks of the role.

Unless the court orders a longer or shorter period, a personal representative must give an accounting every 2 years after the date of death. The court may require an accounting at any time, and a person interested in the estate may apply for one at any time.

Who can ask for a formal passing of accounts

A person interested in the estate can apply. That includes residuary beneficiaries, specific beneficiaries who have not received their entitlement, life tenants and heirs on intestacy. If you are not sure whether you fall within these groups, a lawyer can confirm.

If a beneficiary is a minor or an adult who has someone acting for them, how notice and service work on an accounting can differ. How this applies depends on your situation, so it is worth confirming with a lawyer.

How a beneficiary starts the process

You apply for a formal passing of accounts by filing Forms ACC 6 and ACC 7 and serving the personal representative. You are the applicant and the personal representative is the respondent.

The personal representative then files a reply in Form ACC 8 at least 10 days before the hearing. In that reply, they may provide an accounting, object or consent. Applications are heard by a judge, and the Alberta Rules of Court and Surrogate Rules apply.

When the executor starts the passing

A personal representative who applies to pass accounts formally files Forms ACC 1 and ACC 2 with the financial statements and serves interested persons who have not given releases. Notice of the hearing must be served at least one month (30 days) before the hearing. A beneficiary who has signed a release is not served with the application.

Instead of a formal passing, a personal representative can apply for an order dispensing with a formal passing of accounts by filing Forms ACC 10 and ACC 11. Think carefully before signing a release or consenting, because it can affect your later rights. A lawyer can explain the effect.

What the Court can do and what to do next

If the Court is satisfied that a personal representative has refused or failed to perform a duty or core task, it may order it to be performed, impose conditions, remove the representative, revoke a grant, or make any other order it considers appropriate. These are options, not an automatic result. A lawyer's charges to the estate are reviewed under the Alberta Rules of Court.

Surrogate case conferences are available once a Form C1 or statement of claim has been filed, and passing of accounts is named as a matter that can be addressed in a half-day case conference, which requires all parties' consent. Alberta.ca guidance says to try to resolve concerns by discussion first.

• Check the date of death and whether 2 years have passed.
• Ask the executor in writing for an accounting and a date for it.
• List the specific entries or gaps that worry you.
• Do not sign a release until you understand what you are giving up.
• Speak to a lawyer about the forms, service and timing.

Frequently asked questions