How to Object to an Executor's Accounts in Ontario: Deadlines

You may have received a notice that an executor, formally called an estate trustee, is asking the court to approve the estate's accounts. It can feel like a formal document you are expected to simply accept. It is actually your chance to ask questions and, if needed, object.

This article walks through what the estate trustee must show, the deadlines that matter, how fee claims are assessed, and what a judge can do. Deadlines are strict, so read your notice carefully and consider speaking to a lawyer early.

What the estate trustee must keep and file

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

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

• Check that the assets listed match what you understand the deceased owned.
• Look at every receipt and every payment out.
• Look for liabilities that seem missing or overstated.
• Read the compensation claimed carefully.

Deadlines you need to watch

The notice of application to pass accounts and the 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 you object to the accounts, including the compensation claimed, you must serve a Notice of Objection to Accounts (Form 74.45) at least 35 days before the hearing date.

What happens if nobody objects

If no objection is made and the required record is filed, the court may grant judgment without a hearing. That means missing the objection deadline can leave you with no real chance to be heard, so do not wait.

Objecting to executor compensation

An estate trustee is entitled to a fair and reasonable allowance for their care, pains and trouble and time spent, as allowed by a judge of the Superior Court of Justice. When accounts are passed, a judge may allow a fair and reasonable allowance, which is how a court assesses a fee claim when a beneficiary objects. The statute sets no percentage or formula. You may hear of a percentage rule of thumb, but it is not the legal test.

There are exceptions. Trustee Act s. 61 does not apply where the will itself fixes the allowance. Where a lawyer is the estate trustee and has provided necessary professional services to the estate, the allowance may be increased.

• Ask how the time was spent and what work was done.
• Consider whether the claim is fair for the estate's size and complexity.
• Check whether the will sets the fee.
• Note whether the executor is a lawyer.

Costs, inquiries and relief for the executor

A party seeking costs above Tariff C must serve a request for increased costs (Form 74.49.2 or 74.49.3) with a costs outline at least 15 days before the hearing, and any objection must be served at least 10 days before the hearing.

On passing accounts, the judge may make full inquiry into the deceased's property and may order the executor, administrator or trustee to pay such sum by way of damages or otherwise as is just. This is a route to recover misused estate funds.

An executor may still be protected. The court may wholly or partly relieve a trustee of personal liability for a breach of trust if they acted honestly and reasonably and ought fairly to be excused.

What to do next

• Note the hearing date on your notice and count back to your deadlines.
• Review the accounts and the will, especially any fee clause.
• List your specific concerns in writing.
• Get legal advice early so Form 74.45 is served on time.

Frequently asked questions