Objecting to an Executor's Accounts in Ontario: Deadlines

Being a beneficiary of an estate can mean waiting months with little information. Sometimes a notice arrives saying the executor is applying to have the accounts approved. Other times you are the one who wants to see the numbers and are not sure how to get them.

This guide explains how accounts work in Ontario, how a beneficiary can require them, the deadlines that matter once an application to pass accounts is started, and what a judge can do. Every estate is different, so a lawyer can confirm how these rules apply to yours.

How a beneficiary can require accounts

An executor (called an estate trustee in Ontario) cannot generally be required by a court to account other than by an inventory, unless an interested person or a creditor asks. A beneficiary is an interested person who can compel accounts.

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

What the accounts must contain

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.

• Assets at the date of death
• All money received by the estate
• All liabilities
• The compensation the executor is claiming

When you review the accounts, compare each of these against what you know about the estate. The compensation claim is part of the accounts, so it can be challenged in the same process.

What the executor files and the key deadlines

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.

If no one objects and the required record is filed, the court may grant judgment without a hearing. That is why a missed objection deadline matters: silence can lead to the accounts being approved.

What a judge can do

A judge passing the accounts may allow a fair and reasonable allowance for the executor's care, pains and trouble. The statute sets no percentage or formula. Exception: if the will itself fixes the allowance, the Trustee Act provision on compensation does not apply.

• Assess compensation: decide what is fair and reasonable for the time and effort involved.
• Order payment: on passing accounts the judge may inquire fully into the deceased's property and order the executor to pay a sum by way of damages or otherwise as is just, which is a route to recover misused estate funds.
• Review expenses: an executor may pay an expense they believe was properly incurred, or pay it personally and recover it from the estate, but the court may later disallow the payment or recovery.
• Excuse the executor: 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.

Where a lawyer is the estate trustee and has provided necessary professional services, the allowance may be increased.

Minors and next steps

The Office of the Children's Lawyer may act on behalf of children under 18 in estate matters.

• Note the hearing date on any notice and count back to the 35-day objection deadline right away.
• Ask for the accounts and supporting records, and compare them with the four required items.
• Check whether the will fixes the executor's compensation.
• List your concerns about fees, expenses or missing money in writing.
• If you want to object, prepare the Notice of Objection to Accounts (Form 74.45) well before the deadline.
• Speak with a lawyer early, especially if costs above Tariff C are being requested.

Frequently asked questions