- Estate trustees must keep accurate records, and accounts filed with the court must show assets at death, money received, liabilities and the compensation claimed.
- The notice of application and draft judgment must be served at least 60 days before the hearing (75 days if served outside Ontario), and objections are due at least 35 days before it.
- The court allows a fair and reasonable amount for compensation, unless the will itself fixes it.
Passing the accounts is the formal process where an estate trustee shows the Ontario Superior Court of Justice what they have done with the estate, and asks the court to approve it.
This guide walks through the steps in the order most trustees meet them: records, the application record, service, objections, costs, and how the court looks at compensation and mistakes. Every estate is different, so a lawyer can confirm what applies to yours.
Start with good records
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.
Keeping records as you go makes the later accounts far easier. Save bank statements, receipts, invoices and notes about why each payment was made.
- A list of assets at the date of death
- Records of every amount received by the estate
- A list of debts and other liabilities
- Receipts for expenses you paid from the estate or personally
- A note of the compensation you plan to claim
What goes in the application record
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.
A trustee who paid an expense personally may generally recover it from the estate if they believed it was properly incurred in carrying out the trust, but the court may later disallow the payment or recovery.
Service, objections and costs deadlines
The notice of application 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.
A beneficiary who objects to the accounts, including the compensation claimed, must serve a Notice of Objection to Accounts (Form 74.45) at least 35 days before the hearing date. If no objection is made and the required record is filed, the court may grant judgment without a hearing.
| Step | Timing |
|---|---|
| Serve notice of application and draft judgment | At least 60 days before hearing (75 if served outside Ontario) |
| Beneficiary serves Notice of Objection (Form 74.45) | At least 35 days before hearing |
| Request for costs above Tariff C, with costs outline | At least 15 days before hearing |
| Objection to that request | At least 10 days before hearing |
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.
How the court looks at compensation and mistakes
An estate trustee is entitled to a fair and reasonable allowance for their care, pains and trouble and time spent, and the statute sets no percentage or formula. When accounts are passed, the judge may allow that fair and reasonable allowance, which is how the court assesses a fee claim if a beneficiary objects.
- If a lawyer is the estate trustee and has provided necessary professional services to the estate, the allowance may be increased.
- If the will itself fixes the allowance, the Trustee Act rule on a fair and reasonable allowance does not apply.
On a passing, the judge may make full inquiry into the deceased's property and may order the trustee 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 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.
When beneficiaries can force a passing
A court cannot require an executor or administrator to account other than by an inventory unless an interested person or a creditor asks, and a beneficiary is an interested person who can compel accounts. A person with a financial interest in the estate may also move for an order requiring the estate trustee to pass accounts, and such motions may generally be made without notice.
For a trustee, this is a reason to keep records ready from day one, even if nobody has asked yet.
What to do next
- Gather your records and build the accounts from the date of death onward
- Decide what compensation you will claim and be ready to explain it
- Prepare the affidavit, certificate of appointment and any earlier judgment
- Work back from the hearing date to set your service deadlines
- Talk to a lawyer before filing, especially if a beneficiary is likely to object
Frequently asked questions
How far ahead must I serve the application to pass accounts?
The notice of application and draft judgment must be served on everyone with a vested or contingent interest at least 60 days before the hearing date. If someone is served outside Ontario, it is at least 75 days.
How long do beneficiaries have to object?
A beneficiary must serve a Notice of Objection to Accounts (Form 74.45) at least 35 days before the hearing date. If no one objects and the required record is filed, the court may give judgment without a hearing.
Is there a set percentage for executor fees?
The statute gives only a fair and reasonable allowance and sets no percentage or formula. A will can fix the compensation itself.
Can a beneficiary make me pass my accounts?
A court can require an executor or administrator to account, beyond giving an inventory, when an interested person or a creditor asks, and a beneficiary is an interested person. A person with a financial interest may also bring a motion for an order requiring the trustee to pass accounts.
Sources
- Trustee Act, R.S.O. 1990, c. T.23 (e-Laws) — Ontario e-Laws
- Rules of Civil Procedure, R.R.O. 1990, Reg. 194 (e-Laws) — Ontario e-Laws
- Estates Act, R.S.O. 1990, c. E.21 (e-Laws) — Ontario e-Laws
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
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