49 (1) A guardian appointed by the Superior Court of Justice may pass the accounts of the guardian’s dealings with the estate before the judge of the court by which letters of guardianship were issued.  R.S.O. 1990, c. E.21, s. 49 (1); 2006, c. 19, Sched. C, s. 1 (1). Powers of judge on passing accounts (2) The judge, on passing the accounts of an executor, administrator or trustee under a will of which the trustee is an executor, has jurisdiction to enter into and make full inquiry and accounting of and concerning the whole property that the deceased was possessed of or entitled to, and its administration and disbursement.  R.S.O. 1990, c. E.21, s. 49 (2). Further powers (3) The judge, on passing any accounts under this section, has power to inquire into any complaint or claim by any person interested in the taking of the accounts of misconduct, neglect, or default on the part of the executor, administrator or trustee occasioning financial loss to the estate or trust fund, and the judge, on proof of such claim, may order the executor, administrator or trustee, to pay such sum by way of damages or otherwise as the judge considers proper and just to the estate or trust fund, but any order made under this subsection is subject to appeal.  R.S.O. 1990, c. E.21, s. 49 (3). May order trial and give directions as to pleadings, etc. (4) The judge may order the trial of an issue of any complaint or claim under subsection (3), and in such case the judge shall make all necessary directions as to pleadings, production of documents, discovery and otherwise in connection with the issue.  R.S.O. 1990, c. E.21, s. 49 (4). (5)-(7) Repealed:  1997, c. 23, s. 8 (2). Notice of taking accounts to be served on Public Guardian and Trustee (8) Where by the terms of a will or other instrument in writing under which such an executor, administrator or trustee acts, real or personal property or any right or interest therein, or proceeds therefrom have heretofore been given, or are hereafter to be vested in any person, executor, administrator or trustee for any religious, educational, charitable or other purpose, or are to be applied by them to or for any such purpose, notice of taking the accounts shall be served upon the Public Guardian and Trustee.  R.S.O. 1990, c. E.21, s. 49 (8). Where person to whom administration granted is not next of kin (9) Where a person has died intestate in Ontario and administration has been granted to some person, not one of the next of kin, and it appears to be doubtful whether the intestate left any next of kin surviving them or that there are no known next of kin resident in Ontario, notice of taking the accounts shall be served upon the Public Guardian and Trustee.  R.S.O. 1990, c. E.21, s. 49 (9). Appointment of expert on examination of accounts (10) Where accounts submitted to the judge of the Superior Court of Justice are of an intricate or complicated character and in the judge’s opinion require expert investigation, the judge may appoint an accountant or other skilled person to investigate and to assist him or her in auditing the accounts.  R.S.O. 1990, c. E.21, s. 49 (10); 2006, c. 19, Sched. C, s. 1 (1). Section Amendments with date in force (d/m/y) 1997, c. 23, s. 8 (2) - 28/11/1997 2006, c. 19, Sched. C, s. 1 (1) - 22/06/2006 CTS 30 AU 10 - 1