What Information Must an Executor Give Beneficiaries in Alberta?

If you are a beneficiary, you may feel left in the dark while the estate is being sorted out. It helps to know what an executor, called a personal representative in Alberta, is actually required to tell you.

The rules do not give everyone the same rights. What you receive depends on what kind of beneficiary you are and what stage the estate has reached.

This article covers the law of Alberta.

The starting point: notice of the gift

A representative acting without a grant must give each beneficiary a notice that identifies the deceased, gives the representative's contact information, describes the gift (or cites the Wills and Succession Act or Intestate Succession Act), and states that all gifts are subject to prior payment of debts and other claims against the estate.

The Surrogate Rules describe a similar notice, which may be in Form NGA 1. It includes the deceased's name, residence and date of death, the representative's contact details, the date of the will, a description of the gift, and the statement about debts and claims. It must be given in a manner likely to bring it to the recipient's attention. The rules read do not state a deadline for this notice.

Accounting for the administration

The core tasks include regularly communicating with beneficiaries about the administration and management of the estate, and preparing financial statements. A representative must give an accounting at regular intervals, preparing financial statements of property and money received, property distributed and money paid out, and giving them to the beneficiaries.

Those statements must include an inventory at the beginning and end of the period, statements of receipts and distributions, expenses, a reconciliation, a distribution schedule and a proposed compensation schedule.

What may stay private

The rules confirm what must be shared; they do not give every beneficiary a right to everything. A beneficiary of only a specific gift is limited to an accounting for that gift, and is not listed as entitled to a copy of the will with the notice. Whether other details, such as personal papers or unrelated estate matters, must be shared depends on the facts, and a lawyer can confirm.

How accounts are passed

A representative may apply to dispense with a formal passing and pass the accounts informally by filing Forms ACC 10 and ACC 11 and the financial statements, and serving copies on interested persons who have not given releases. A beneficiary who has signed a release need not be served, and the application may proceed without notice to others if no objection is filed or all residuary beneficiaries have released. The court must still be satisfied with the documentation. Any interested person may object with Form ACC 3, which leads to a hearing.

In a formal passing, the representative files Forms ACC 1 and ACC 2 and the financial statements, and serves copies on interested persons who have not given releases. The notice of hearing must be served one month or more before the hearing. If you object to the financial statements, you must file Form ACC 3 and serve it 10 days or more before the hearing, identifying each objected entry by number. If you do not, you may speak only with the court's permission, and you are deemed to consent if you neither appear nor file an objection.

The proposed compensation schedule matters because representatives may receive fair and reasonable compensation. The Schedule sets no percentage and looks at factors such as the value of the estate, the complexity of the work and the time spent. Compensation may be paid before the administration is finished only if the will provides for it, all affected beneficiaries agree, or the court orders it.

If you are not getting information

• Ask in writing for the notice, the financial statements and an update on progress.
• If you are a residuary beneficiary, a representative may ask you for a release; releases confirm you are satisfied with the accounting, compensation and proposed distribution.
• An interested person can start a formal passing of accounts by filing Forms ACC 6 and ACC 7 and serving notice one month ahead of the hearing.
• If a representative has refused or failed to give required notice or perform a duty, the court may order it, impose conditions, remove the representative, revoke the grant, or make another order.
• The court can also issue a notice to compel the production of relevant documents.

What to do next

Begin with a polite written request that lists exactly what you want. Keep copies of what you send and receive. Do not sign a release unless you are satisfied with the accounting, compensation and proposed distribution.

If the representative still does not respond, speak with a lawyer about whether to apply to court. Hearings have notice periods, so it is sensible not to wait too long.

Frequently asked questions