Form of Accounts
 74.17 (1) Estate trustees shall keep accurate records of the assets and transactions in the estate and accounts filed with the court shall include, (a) on a first passing of accounts, a statement of the assets at the date of death, cross-referenced to entries in the accounts that show the disposition or partial disposition of the assets; (b) on any subsequent passing of accounts, a statement of the assets on the date the accounts for the period were opened, cross-referenced to entries in the accounts that show the disposition or partial disposition of the assets, and a statement of the investments, if any, on the date the accounts for the period were opened; (c) an account of all money received, but excluding investment transactions recorded under clause (e); (d) an account of all money disbursed, including payments for trustee’s compensation and payments made under a court order, but excluding investment transactions recorded under clause (e); (e) where the estate trustee has made investments, an account setting out, (i) all money paid out to purchase investments, (ii) all money received by way of repayments or realization on the investments in whole or in part, and (iii) the balance of all the investments in the estate at the closing date of the accounts; (f) a statement of all the assets in the estate that are unrealized at the closing date of the accounts; (g) a statement of all money and investments in the estate at the closing date of the accounts; (h) a statement of all the liabilities of the estate, contingent or otherwise, at the closing date of the accounts; (i) a statement of the compensation claimed by the estate trustee and, where the statement of compensation includes a management fee based on the value of the assets of the estate, a statement setting out the method of determining the value of the assets; and (j) such other statements and information as the court requires.  O. Reg. 484/94, s. 12. (2) The accounts required by clauses (1) (c), (d) and (e) shall show the balance forward for each account.  O. Reg. 484/94, s. 12. (3) Where a will or trust deals separately with capital and income, the accounts shall be divided to show separately receipts and disbursements in respect of capital and income.  O. Reg. 484/94, s. 12. Application to Pass Accounts Material to be Filed 74.18 (1) On the application of an estate trustee to pass accounts, the estate trustee shall file, (a) the estate accounts for the relevant period verified by affidavit of the estate trustee (Form 74.43); (b) a copy of the certificate of appointment of estate trustee; (c) a copy of the latest judgment, if any, of the court relating to the passing of accounts.  O. Reg. 484/94, s. 12; O. Reg. 383/21, s. 7. Notice of Application (2) On receiving the material referred to in subrule (1), the court shall issue a notice of the application to pass accounts (Form 74.44).  O. Reg. 484/94, s. 12. Service (3) The applicant shall serve, by a method listed in subrule 74.04 (7), the notice of application and a copy of a draft of the judgment sought on each person who has a contingent or vested interest in the estate. O. Reg. 520/22, s. 5 (1). (3.1) Where the Public Guardian and Trustee or the Children’s Lawyer represents a person who has a contingent or vested interest in the estate, the Public Guardian and Trustee or the Children’s Lawyer shall be served with the documents referred to in subrules (1) and (3).  O. Reg. 377/95, s. 6. (3.2) Where a person other than the Public Guardian and Trustee acts as an attorney under a continuing power of attorney for property or as a guardian of property for a person under disability who has a contingent or vested interest in the estate, the attorney or guardian shall be served with the documents referred to in subrules (1) and (3). O. Reg. 193/15, s. 12 (1). (4) Where the person is served in Ontario, the documents shall be served at least 60 days before the hearing date specified in the notice of application.  O. Reg. 484/94, s. 12; O. Reg. 55/12, s. 12 (1); O. Reg. 193/15, s. 12 (2). (5) Where the person is served outside Ontario, the documents shall be served at least 75 days before the hearing date specified in the notice of application.  O. Reg. 484/94, s. 12; O. Reg. 55/12, s. 12 (2); O. Reg. 193/15, s. 12 (3). Person under Disability or Unknown (6) If a person referred to in subrule (3) is under disability or is unknown, the court may appoint someone to represent the person on the passing of the accounts if, (a) neither the Public Guardian and Trustee nor the Children’s Lawyer is authorized under any Act to represent the person; and (b) there is no litigation guardian to act for the person on the passing of the accounts. O. Reg. 193/15, s. 12 (4). Notice of Objection to Accounts (7) A person who is served with documents under subrule (3) or (3.2) and who wishes to object to the accounts shall, at least 35 days before the hearing date specified in the notice of application, serve on the applicant, and file with proof of service, a notice of objection to accounts (Form 74.45). O. Reg. 193/15, s. 12 (4). Request for Further Notice (8) A person who is served with documents under subrule (3) or (3.2) and who does not object to the accounts but wishes to receive notice of any further step in the application, including a request for costs or a request for increased costs, shall, at least 35 days before the hearing date specified in the notice of application, serve on the applicant, and file with proof of service, a request for further notice in passing of accounts (Form 74.45.1). O. Reg. 193/15, s. 12 (4). (8.1) Unless the court orders otherwise, a person who serves and files a request for further notice in passing of accounts is entitled to, (a) receive notice of any further step in the application; (b) receive any further document in the application; (c) file material relating to costs under subrule (8.6), (11) or (11.2); and (d) in the event of a hearing, be heard at the hearing, examine a witness and cross-examine on an affidavit, but with respect only to a request for increased costs under subrule (11). O. Reg. 193/15, s. 12 (4). No Response (8.2) Unless the court orders otherwise, a person who is served with documents under subrule (3) or (3.2) but does not serve and file either a notice of objection to accounts or a request for further notice in passing of accounts, is not entitled to, (a) receive notice of any further step in the application; (b) receive any further document in the application; (c) file material on the application; or (d) in the event of a hearing, be heard at the hearing, examine a witness or cross-examine on an affidavit. O. Reg. 193/15, s. 12 (4). Response to Application — Public Guardian and Trustee or Children’s Lawyer (8.3) If the Public Guardian and Trustee or the Children’s Lawyer is served with documents under subrule (3.1), the Public Guardian and Trustee or the Children’s Lawyer, as the case may be, shall, at least 30 days before the hearing date specified in the notice of application, serve on the applicant and file with proof of service, (a) a notice of objection to accounts (Form 74.45); (b) a request for further notice in passing of accounts (Form 74.45.1); (c) a notice of no objection to accounts (Form 74.46); or (d) a notice of non-participation in passing of accounts (Form 74.46.1). O. Reg. 193/15, s. 12 (4). Withdrawal of Objection (8.4) A person who wishes to withdraw a notice of objection to accounts shall, at least 15 days before the hearing date of the application, serve on the applicant, and file with proof of service, a notice of withdrawal of objection (Form 74.48). O. Reg. 193/15, s. 12 (4). When Hearing not Required (8.5) An applicant may seek judgment on the passing of accounts without a hearing under subrule (9) if, (a) no notices of objection to accounts are filed; or (b) every notice of objection to accounts that was filed is withdrawn before the deadline set out in that subrule. O. Reg. 193/15, s. 12 (4). Request for Costs (8.6) Subject to subrule (11), any person served with documents under subrule (3), (3.1) or (3.2) who wishes to seek costs shall, at least 10 days before the hearing date of the application, serve on the applicant a request for costs (Form 74.49 or 74.49.1) and file the request with proof of service. O. Reg. 193/15, s. 12 (4). Judgment on Passing of Accounts Granted Without Hearing (9) The court may grant a judgment on passing accounts without a hearing if, at least five days before the hearing date of the application, the applicant files with the court, (a) a record containing, (i) proof of service of the documents specified in subrule (3), (3.1) or (3.2) in Form 16B (affidavit of service) or 16B.1 (lawyer’s certificate of service), (ii) the notices of no objection to accounts or notices of non-participation in passing of accounts of the Children’s Lawyer and Public Guardian and Trustee, if served, (iii) an affidavit (Form 74.47) of the applicant or applicant’s lawyer stating that a copy of the accounts was provided to each person who was served with the notice of application and requested a copy, that the time for filing notices of objection to accounts has expired and that no notice of objection to accounts was received from any person served, or that, if a notice of objection was received, it was withdrawn as evidenced by a notice of withdrawal of objection (Form 74.48) attached to the affidavit, (iv) requests (Form 74.49 or 74.49.1), if any, for costs of the persons served, (iv.1) any requests for increased costs (Form 74.49.2 or 74.49.3), costs outlines (Form 57B) and responses to requests for increased costs received under subrule (11.2), and (v) the certificate of a lawyer stating that all documents required by subclauses (i) to (iv.1) are included in the record; (b) a draft of the judgment sought, in duplicate; and (c) if the Children’s Lawyer or the Public Guardian and Trustee was served with documents under subrule (3.1) and did not serve a notice of non-participation in passing of accounts, a copy of the draft judgment approved by the Children’s Lawyer or the Public Guardian and Trustee, as the case may be.  O. Reg. 484/94, s. 12; O. Reg. 69/95, ss. 19, 20; O. Reg. 332/96, s. 4 (2, 3); O. Reg. 575/07, s. 1; O. Reg. 193/15, s. 12 (5-9); O. Reg. 520/22, s. 5 (2). Costs (10) Where the court grants judgment on passing accounts without a hearing, the costs awarded shall be assessed in accordance with Tariff C, except as provided under subrules (11) to (11.4).  O. Reg. 55/12, s. 12 (5); O. Reg. 193/15, s. 12 (10). Request for Increased Costs (11) Where the applicant or a person served with documents under subrule (3), (3.1) or (3.2) seeks costs greater than the amount allowed in Tariff C, he or she shall, before the deadline referred to in subrule (11.1), serve on the persons referred to in subrule (11.1), (a) a request for increased costs (Form 74.49.2 or 74.49.3) specifying the amount of the costs being sought; and (b) a costs outline (Form 57B).  O. Reg. 55/12, s. 12 (5); O. Reg. 193/15, s. 12 (11). (11.1) Unless the court orders otherwise, the documents referred to in subrule (11) shall be served on the applicant and on the following persons, as applicable, at least 15 days before the hearing date of the application: 1. Every person who has served and filed a notice of objection to accounts in accordance with subrule (7), even if he or she has since withdrawn it. 2. Every person who has served and filed a request for further notice in passing of accounts in accordance with subrule (8). 3. The Public Guardian and Trustee or Children’s Lawyer, as the case may be, if the Public Guardian and Trustee or the Children’s Lawyer was served with documents under subrule (3.1) and did not serve and file a notice of non-participation in passing of accounts. O. Reg. 193/15, s. 12 (12). (11.2) Any objection or consent to a request for increased costs shall be made by returning the completed Form 74.49.2 or 74.49.3, as the case may be, to the person making the request so that he or she receives it at least 10 days before the hearing date of the application.  O. Reg. 55/12, s. 12 (5); O. Reg. 193/15, s. 12 (13). (11.3) Where a request for increased costs is served under subrule (11), the person making the request shall, at least five days before the hearing date of the application, file with the court a supplementary record containing, (a) the documents served under that subrule, together with proof of service of those documents in Form 16B (affidavit of service) or 16B.1 (lawyer’s certificate of service); and (b) an affidavit containing, (i) a summary of the responses to the request for increased costs received under subrule (11.2), and a list of the persons who failed to respond, and (ii) the factors that contributed to the increased costs.  O. Reg. 55/12, s. 12 (5); O. Reg. 193/15, s. 12 (14); O. Reg. 520/22, s. 5 (3). Judgment on Increased Costs Granted Without Hearing (11.4) The court may, on consideration of the documents referred to in subrule (11.3), grant judgment on a request for increased costs without a hearing, and may, for the purpose, order the person making the request to provide any additional information that the court specifies.  O. Reg. 55/12, s. 12 (5). Contested Passing of Accounts (Hearing) (11.5) If one or more notices of objection to accounts are filed and not withdrawn, the applicant shall, at least 10 days before the hearing date of the application, serve on the persons referred to in subrule (11.6), and file with proof of service, (a) a consolidation of all the remaining notices of objection to accounts; and (b) a reply to notice of objection to accounts (Form 74.49.4). O. Reg. 193/15, s. 12 (15). (11.6) The documents referred to in subrule (11.5) shall be served on, (a) every person who has served and filed a notice of objection to accounts in accordance with subrule (7) and not withdrawn it; (b) every person who has served and filed a request for further notice in passing of accounts in accordance with subrule (8); and (c) the Public Guardian and Trustee or Children’s Lawyer, as the case may be, if the Public Guardian and Trustee or the Children’s Lawyer was served with documents under subrule (3.1) and did not serve and file a notice of non-participation in passing of accounts. O. Reg. 193/15, s. 12 (15). (11.7) If the application to pass accounts proceeds to a hearing, the applicant shall, at least five days before the hearing date, file with the court a record containing, (a) the application to pass accounts; (b) the documents referred to in subrule (11.5); (c) any responses to the applicant’s reply to notice of objection to accounts by the persons on whom the reply was served; (d) in the case of any notice of objection to accounts that is withdrawn after the documents referred to in subrule (11.5) were served and filed, a copy of the notice of withdrawal of objection (Form 74.48); (e) the notices of non-participation in passing of accounts of the Public Guardian and Trustee and the Children’s Lawyer, if served; (f) any requests for further notice in passing of accounts (Form 74.45.1); (g) any requests for costs (Form 74.49 or 74.49.1) of persons served under subrule (11.5); (h) any requests for increased costs (Form 74.49.2 or 74.49.3), costs outlines (Form 57B) and responses to requests for increased costs received under subrule (11.2); and (i) a draft order for directions or of the judgment sought, as the case may be. O. Reg. 193/15, s. 12 (15). (11.8) If the applicant and every person referred to under subrule (11.6), as applicable, agree to all of the terms of a draft order, the applicant shall indicate that it is a joint draft order. O. Reg. 193/15, s. 12 (15). (11.9) If the applicant and every person referred to under subrule (11.6), as applicable, fail to agree to all of the terms of a draft order, (a) the applicant shall indicate that it is the applicant’s draft order; and (b) any person referred to in clause (11.6) (a) may file an alternative draft order at least three days before the hearing date of the application or, with leave of the court, at the hearing. O. Reg. 193/15, s. 12 (15). (12) No objection shall be raised at a hearing on a passing of accounts that was not raised in a notice of objection to accounts, unless the court orders otherwise.  O. Reg. 484/94, s. 12; O. Reg. 55/12, s. 12 (6). (13) At the hearing, the court may assess, or refer to an assessment officer, any bill of costs, account or charge of lawyers employed by the applicant or by a person who filed a notice of objection or a request for further notice in passing of accounts. O. Reg. 193/15, s. 12 (16). Trial may be Directed (13.1) On the hearing of the application, the court may order that the application or any issue proceed to trial and give such directions as are just, including directions, (a) respecting the issues to be tried and each party’s position on each issue; (b) respecting the timing and scope of any applicable disclosure; (c) respecting the witnesses each party intends to call, the issues to be addressed by each witness and the length of each witness’ testimony; and (d) respecting the procedure to be followed at the trial, including methods of adducing evidence. O. Reg. 193/15, s. 12 (17). Directions regarding mediation (13.2) In making an order under subrule (13.1), the court may, in addition to giving any direction under that subrule, (a) give any direction that may be given under subrule 75.1.05 (4), in the case of a proceeding that is subject to Rule 75.1 (mandatory mediation); or (b) in the case of a proceeding that is not subject to Rule 75.1, order that a mediation session be conducted in accordance with Rule 75.2, and, for the purpose, give any direction that may be given under subrule 75.1.05 (4). O. Reg. 193/15, s. 12 (17). Form of Judgment (14) The judgment on a passing of accounts shall be in Form 74.50 or 74.51.  O. Reg. 484/94, s. 12. RULE 74.1  SMALL ESTATES — NON-CONTENTIOUS PROCEEDINGS