- Ontario has no general duty to pass accounts; a trustee usually must account only when the court compels it at the request of, or on behalf of, a person interested in the property.
- In a passing of accounts the estate trustee is the applicant, and a beneficiary who objects is responding to that application.
- A person with a contingent or vested interest in the estate may file a notice of objection, and the court decides only the issues raised in the notices.
- The judge can inquire into the whole property and into any complaint by a person interested.
You are a beneficiary and something feels wrong. Updates are vague, the numbers have not been shared, or you suspect money has been spent in ways that do not add up. You want to know whether you can make the estate trustee open the books in front of a judge.
The answer is yes, in many situations, but the process works in a way that surprises people. Ontario does not automatically review every estate, and the formal accounting is started in a specific way. This article explains the basics in plain language so you can decide what to ask a lawyer.
Why you do not get an automatic review
An estate trustee who agrees to act is responsible for winding up the deceased person's affairs, paying taxes, bills and debts, collecting the assets and distributing what remains. That is a lot of work, and much of it happens without a court being involved.
Ontario has no general statutory duty to pass accounts. A trustee is generally required to account only when the court compels it, at the instance of or on behalf of a person interested in the property, under section 50(1) of the Estates Act. In other words, the formal review is not automatic. Someone with an interest has to push for it.
That does not mean you are entitled to nothing until then. Many trustees share information voluntarily, and a polite written request is often the first practical step. But if the trustee will not cooperate, the court route exists.
How a beneficiary forces a formal review
Because a trustee accounts when compelled by the court at the instance of a person interested, a beneficiary is one of the people who can bring that about. This is the way a beneficiary forces a formal review of how the estate has been handled.
The paperwork can feel backwards. In an Ontario passing of accounts, the estate trustee, not the beneficiary, is the applicant who starts the proceeding under Rule 74.18. A beneficiary who files a notice of objection is responding to the trustee's application. So even when you are the one who wanted the review, the court documents may show the trustee as the applicant.
How the court gets from your demand to a hearing in a particular case depends on the facts and the steps taken. A lawyer can confirm the right route for your situation.
What the judge can look at
On a passing of accounts, the judge may enter into a full inquiry and accounting of the whole property, under section 49(2) of the Estates Act. The judge may also inquire into any complaint or claim by any person interested in the taking of the accounts under section 49(3).
There is an important limit. Under Rule 74.18(2), the only issues the court decides are those raised in the notices of objection. That means your objection needs to say clearly what you are challenging. A vague unease may not be enough on its own, so it helps to list your specific concerns.
- Entries in the accounts you cannot match to any document.
- Assets you expected to see that are missing from the accounts.
- Fees the trustee has paid to themselves or to a lawyer.
- Long delays with no explanation.
Who can object, and who benefits
Under Rule 74.18(7), a person with a contingent or vested interest in the estate may file a notice of objection to accounts. A beneficiary named in a will usually fits that description, but whether your particular interest qualifies is worth confirming with a lawyer.
Any successful objection to the accounts benefits only the beneficiaries. The Court of Appeal has noted that a person with no financial interest in the estate may lack standing to pursue objections. So the process is meant for people who actually have something at stake.
| Role | What the person does |
|---|---|
| Estate trustee | Is the applicant who starts the passing of accounts under Rule 74.18 |
| Beneficiary with an interest | May file a notice of objection to the accounts |
| Judge | Decides the issues raised in the notices of objection |
What to do next
Before you take any formal step, get organized. A clear record makes everything cheaper and calmer, whether the matter settles or goes to court.
- Write down what you know: the date of death, who the trustee is, and what you were told you would receive.
- Keep every email, letter and text from the trustee.
- Make a short list of specific concerns about how the estate has been handled.
- Send a polite written request for information and note any deadline you give.
- Speak with an Ontario estate litigation lawyer before filing anything, so you understand costs and risks.
A lawyer can tell you whether a formal review is the right tool for your concerns or whether another step makes more sense.
Frequently asked questions
Can I make the executor pass accounts?
Ontario has no general duty to pass accounts. A trustee is generally required to account when compelled by the court at the instance of, or on behalf of, a person interested in the property. A beneficiary is often in that position, but a lawyer can confirm how it applies to you.
If I want the review, why is the trustee the applicant?
In an Ontario passing of accounts, the estate trustee is the applicant who starts the proceeding under Rule 74.18. Your role is to respond by filing a notice of objection if you disagree with the accounts.
Can the judge look at things I did not mention?
The only issues the court decides are those raised in the notices of objection. The judge may inquire into any complaint by a person interested in the taking of the accounts. It is safest to state your concerns clearly in your objection.
Can anyone object to the accounts?
A person with a contingent or vested interest in the estate may file a notice of objection. A person with no financial interest may lack standing to pursue objections.
Sources
- Wall v. Shaw, 2018 ONCA 929 (Court of Appeal for Ontario) — ontariocourts.ca
- Appleyard v. Zealand, 2022 ONCA 570 (Court of Appeal for Ontario) — ontariocourts.ca
- Ontario.ca – Administering estates — ontario.ca
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
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