Applications to Pass Accounts: Don’t forget about the Estates Act provisions

The Application to Pass Accounts serves an important function in the administration of an estate, providing the beneficiaries with the ability to in effect audit the administration of the estate and raise any concerns through their Notice of Objection, requiring the executor to provide them with a reply which, if it does not resolve the beneficiary’s objection, is ultimately put to a judge to consider before the accounts can be passed.

The procedure that is followed for the Application to Pass Accounts is somewhat distinct from any other court process, with the process being governed by rule 74.18 of the Rules of Civil Procedure. These procedural steps include the filing of the “Notice of Objection” and the “Reply” to the Notice of Objection, processes and documents which are distinct to the Application to Pass Accounts. Although the Application to Pass Accounts process differs in certain ways from a more traditional Application, at its core the Application to Pass Accounts is still an “Application” and not an Action, with the process designed to be more summary in process as compared to the typical Action. In a typical Application to Pass Accounts there would be, for example, no discovery or disclosure under an Affidavit of Documents, nor would any witnesses be called at the final hearing of the matter to give oral evidence, with the process generally designed to proceed on a written record much in the same way as a more typical Application.

You would be forgiven for thinking that the entire process for an Application to Pass Accounts is set out in rule 74.18 of the Rules of Civil Procedure as the rule appears to provide a comprehensive step by step guide to how an Application to Pass Accounts is to proceed before the court. Although rule 74.18 likely contains the most cited to and fundamental steps and principles for how an Application to Pass Accounts is to proceed, you would be wise to remember the applicable provisions of section 49 of the Estates Act as they may offer additional insights and tools for a passing of accounts beyond those found in the Rules of Civil Procedure.