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Beneficiary Accounting Demand (Ontario / BC / Alberta)
A residuary beneficiary has a clear right to an accounting from the estate trustee, executor or personal representative — and the right is usually exercised informally before it ever reaches the court. Our Canadian template writes the demand letter that gets the accounting on the table: the statutory basis (Ontario rr. 74.16-74.18 + Trustee Act s.61, BC WESA s.157, or Alberta Surrogate Rules 99-110), a six-head demand-scope matrix that covers everything the courts expect to see, a 30-to-60-day response window, and the formal-passing pathway signposted as the next step if the informal request is ignored. The Expert version adds an executor-compensation scrutiny clause built on the Trustee Act s.61(1) fair-and-reasonable test and the Five Percent Rule benchmark — 2.5% of capital receipts + 2.5% of capital disbursements + 2.5% of revenue receipts + 2.5% of revenue disbursements + a 0.4% care-and-management fee per year. It is the letter that turns a vague unease about how the estate is being run into a concrete demand the trustee has to answer.
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Beneficiary Accounting Demand
Demand For An Accounting Under Rr. 74.16-74.18 Of The Rules Of Civil Procedure (Ontario) + The Trustee Act — Estate Of Friedrich K. Bauer · June 13, 2026
Anna L. Bauer
47 Westmount Boulevard, Montreal QC H3Y 1V8
+1 (514) 555-0192
anna.bauer@email.ca
June 13, 2026
Daniel R. Bauer
c/o Bauer and Co. Estate Trustees, 66 Wellington Street West, Suite 3400, Toronto ON M5K 1A1
DEMAND FOR ACCOUNTING — RR. 74.16-74.18 OF THE RULES OF CIVIL PROCEDURE (ONTARIO) + THE TRUSTEE ACT
Response by: July 28, 2026
Dear Daniel R. Bauer,
I write as a residuary beneficiary entitled to a share of the residue of the estate of Friedrich K. Bauer, who died on October 7, 2024. I require an accounting of your administration of the estate to date. The legal basis for the demand, the scope of the accounting requested, and the response window are set out below. My preference is an informal accounting, sent to me at the address above within the response window; if no accounting is provided, the next step is a formal passing of accounts before the Superior Court of Justice — Estates Office.
I write as a residuary beneficiary entitled to a share of the residue of the estate of Friedrich K. Bauer, who died on October 7, 2024. I require an accounting of your administration of the estate to date. The legal basis for the demand, the scope of the accounting requested, and the response window are set out below. My preference is an informal accounting, sent to me at the address above within the response window; if no accounting is provided, the next step is a formal passing of accounts before the Superior Court of Justice — Estates Office.
1.
THE BENEFICIARY, THE ESTATE AND THE PROVINCE
Beneficiary: Anna L. Bauer
Address: 47 Westmount Boulevard, Montreal QC H3Y 1V8
Telephone: +1 (514) 555-0192
Email: anna.bauer@email.ca
ESTATE TRUSTEE: Daniel R. Bauer
Address: c/o Bauer and Co. Estate Trustees, 66 Wellington Street West, Suite 3400, Toronto ON M5K 1A1
Deceased: Friedrich K. Bauer
Date of death: October 7, 2024
Governing province: Ontario — this demand is made under the Rules of Civil Procedure (Ontario), rr. 74.16-74.18, and the Trustee Act, R.S.O. 1990, c. T.23.
Address: 47 Westmount Boulevard, Montreal QC H3Y 1V8
Telephone: +1 (514) 555-0192
Email: anna.bauer@email.ca
ESTATE TRUSTEE: Daniel R. Bauer
Address: c/o Bauer and Co. Estate Trustees, 66 Wellington Street West, Suite 3400, Toronto ON M5K 1A1
Deceased: Friedrich K. Bauer
Date of death: October 7, 2024
Governing province: Ontario — this demand is made under the Rules of Civil Procedure (Ontario), rr. 74.16-74.18, and the Trustee Act, R.S.O. 1990, c. T.23.
2.
INTEREST IN THE ESTATE AND PERIOD DEMANDED
I am a residuary beneficiary entitled to a share of the residue — my share / interest: one-third (1/3) of the residue under clause 6 of the will dated April 11, 2019.
Accounting period demanded: from October 7, 2024 to June 1, 2026.
I require accounts covering capital receipts and disbursements, revenue receipts and disbursements, distributions made, and compensation claimed or paid, for the period above.
Accounting period demanded: from October 7, 2024 to June 1, 2026.
I require accounts covering capital receipts and disbursements, revenue receipts and disbursements, distributions made, and compensation claimed or paid, for the period above.
3.
RESPONSE WINDOW AND FORMAT
Please provide the accounting within 45 days of the date of this letter — on or before July 28, 2026.
Format requested: accounts in the court-passing format (capital / revenue receipts and disbursements).
An informal accounting that addresses the scope set out below will, in most cases, end the matter without a court application. The request is reasonable in scope and time, and a response within the window is the cooperative path.
Format requested: accounts in the court-passing format (capital / revenue receipts and disbursements).
An informal accounting that addresses the scope set out below will, in most cases, end the matter without a court application. The request is reasonable in scope and time, and a response within the window is the cooperative path.
4.
STATUTORY ENTITLEMENT
Rules 74.16-74.18 govern the form of accounts and the passing-of-accounts procedure in Ontario. A residuary beneficiary, or another person with a financial interest in the estate, may move under Rule 74.15(2) for an order compelling the estate trustee to pass accounts. Once an Application to Pass Accounts (Form 74.44) is brought, the notice must be served at least 60 days before the hearing.
Timing benchmark: Estate trustees in Ontario are expected to pass accounts within a reasonable time after the grant; the conventional benchmark is within two years, though the actual timing depends on the complexity of the estate and the beneficiaries' position.
The Ontario procedure: on a formal passing, the form of accounts is set by Rule 74.17, and every penny in and out of the estate is recorded in court-passing format. Rule 74.15(2) authorises the application to compel; the Notice of Application to Pass Accounts (Form 74.44) requires service at least 60 days before the hearing under Rule 74.18.
My standing: I am named as a one-third residuary beneficiary in clause 6 of the will dated April 11, 2019; a copy of the will is in my possession and is available to the estate trustee on request.
Timing benchmark: Estate trustees in Ontario are expected to pass accounts within a reasonable time after the grant; the conventional benchmark is within two years, though the actual timing depends on the complexity of the estate and the beneficiaries' position.
The Ontario procedure: on a formal passing, the form of accounts is set by Rule 74.17, and every penny in and out of the estate is recorded in court-passing format. Rule 74.15(2) authorises the application to compel; the Notice of Application to Pass Accounts (Form 74.44) requires service at least 60 days before the hearing under Rule 74.18.
My standing: I am named as a one-third residuary beneficiary in clause 6 of the will dated April 11, 2019; a copy of the will is in my possession and is available to the estate trustee on request.
5.
DEMAND SCOPE MATRIX
The accounting requested covers the following heads. The scope is the standard scope of a passing of accounts; addressing it informally now is the lighter alternative to a court-supervised passing.
1. Inventory of estate assets at the date of death — a list of every asset (real, financial, personal, business), with date-of-death values; survivorship and designated assets identified separately as not forming part of the estate.
2. Income and expense ledger — capital receipts and disbursements, revenue receipts and disbursements, set out so that each entry can be tied to a bank statement or invoice.
3. Distributions to beneficiaries — interim and final distributions, by date, amount, recipient and form of receipt or release taken.
4. Estate trustee compensation claimed and paid — amounts claimed, the method of calculation (capital/revenue percentages, care-and-management fee, special compensation), beneficiary consents (if any), and any pre-takings.
5. Tax filings — final income-tax return of the deceased, trust returns of the estate (T3), Estate Information Return (Ontario, where applicable), and any CRA clearance certificate requested or received.
6. Retention reserve and pending claims — any reserve held back from distribution, the rationale, and any creditor or tax claim outstanding.
Specific documents requested: Date-of-death values from each financial institution; year-end statements 2024 and 2025; final T1 for the deceased; T3 trust returns of the estate; Estate Information Return filed with the Ministry of Finance.
1. Inventory of estate assets at the date of death — a list of every asset (real, financial, personal, business), with date-of-death values; survivorship and designated assets identified separately as not forming part of the estate.
2. Income and expense ledger — capital receipts and disbursements, revenue receipts and disbursements, set out so that each entry can be tied to a bank statement or invoice.
3. Distributions to beneficiaries — interim and final distributions, by date, amount, recipient and form of receipt or release taken.
4. Estate trustee compensation claimed and paid — amounts claimed, the method of calculation (capital/revenue percentages, care-and-management fee, special compensation), beneficiary consents (if any), and any pre-takings.
5. Tax filings — final income-tax return of the deceased, trust returns of the estate (T3), Estate Information Return (Ontario, where applicable), and any CRA clearance certificate requested or received.
6. Retention reserve and pending claims — any reserve held back from distribution, the rationale, and any creditor or tax claim outstanding.
Specific documents requested: Date-of-death values from each financial institution; year-end statements 2024 and 2025; final T1 for the deceased; T3 trust returns of the estate; Estate Information Return filed with the Ministry of Finance.
6.
PROCEDURAL ESCALATION
My preference is the informal pathway — an exchange of accounts and supporting documents, followed by a release. Where that path is refused, the formal passing of accounts is the supervised alternative.
If the accounting requested is not provided within the window, I intend to move under Rule 74.15(2) for an order compelling a passing of accounts. The application is filed at the Estates Office; the Notice of Application to Pass Accounts (Form 74.44) is served at least 60 days before the hearing under Rule 74.18, and the accounts are presented in the court-passing format under Rule 74.17.
Prior requests: I requested an interim accounting by email on March 1, 2026; no substantive response was received. This letter is a formal demand following that informal request.
Costs position: On a contested passing I will seek my costs of and incidental to the application against the estate trustee personally if the failure to account is found to be unreasonable.
If the accounting requested is not provided within the window, I intend to move under Rule 74.15(2) for an order compelling a passing of accounts. The application is filed at the Estates Office; the Notice of Application to Pass Accounts (Form 74.44) is served at least 60 days before the hearing under Rule 74.18, and the accounts are presented in the court-passing format under Rule 74.17.
Prior requests: I requested an interim accounting by email on March 1, 2026; no substantive response was received. This letter is a formal demand following that informal request.
Costs position: On a contested passing I will seek my costs of and incidental to the application against the estate trustee personally if the failure to account is found to be unreasonable.
7.
ESTATE TRUSTEE COMPENSATION SCRUTINY
Section 61(1) of the Trustee Act entitles the estate trustee to "fair and reasonable" compensation. The courts apply the Five Percent Rule as a benchmark — 2.5% of capital receipts + 2.5% of capital disbursements + 2.5% of revenue receipts + 2.5% of revenue disbursements + a care-and-management fee of 2/5 of 1% (0.4%) per year on the average estate value. The benchmark is adjusted up or down on a passing for the size and complexity of the estate, the time spent, the responsibility assumed, the trustee's skill, and the results achieved.
My position on compensation: Any compensation claimed should be supported by a time-and-tasks record and tested against the five factors. Pre-takings before beneficiary consent or court approval are objected to.
Special circumstances: The will at clause 9 fixes compensation at the Trustee Act benchmark and prohibits special compensation for the sale of business interests without prior beneficiary consent.
My position on compensation: Any compensation claimed should be supported by a time-and-tasks record and tested against the five factors. Pre-takings before beneficiary consent or court approval are objected to.
Special circumstances: The will at clause 9 fixes compensation at the Trustee Act benchmark and prohibits special compensation for the sale of business interests without prior beneficiary consent.
8.
CONCLUSION
I look forward to receiving the accounting within the response window. If you would like to discuss any aspect of this demand before responding, please contact me at the details above. I reserve all my rights, including the right to apply to the court to compel a passing of accounts if no response is received.
YOURS SINCERELY,
Anna L. Bauer
Beneficiary
Date: ____________________
BENEFICIARY
Anna L. Bauer
Date: ____________________
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What Is a Beneficiary Accounting Demand?
A beneficiary accounting demand is the formal letter by which a beneficiary of an estate asks the estate trustee, executor or personal representative for a full accounting of the administration. It is grounded in long-standing trust-law principles: the trustee's duty to keep accounts and to account to those with a beneficial interest, and the beneficiary's correlative right to call for the accounts. In Ontario, the procedure for the formal "passing of accounts" lives in rr. 74.16-74.18 of the Rules of Civil Procedure, with Trustee Act s.61(1) governing the fair-and-reasonable compensation the trustee is entitled to. In British Columbia, the framework is WESA Part 6 — administration of estates — with s.157 giving the court the power to make an Order for Passing of Accounts and Discharge. In Alberta, the framework is the Estate Administration Act, S.A. 2014, c. E-12.5, and Rules 99-110 of the Surrogate Rules.
A complete accounting addresses six heads, and a one-line "you got your share" is not one of them. The accounts have to cover the inventory of estate assets at the date of death; capital and revenue receipts and disbursements (the income-and-expense ledger); distributions to beneficiaries with dates, amounts, recipients and the releases taken; trustee compensation claimed and paid, with the method of calculation; tax filings (the final T1 of the deceased, T3 trust returns of the estate, Estate Information Return in Ontario, and any CRA clearance certificate); and the retention reserve held back from distribution against pending claims. The template's demand-scope matrix lets the beneficiary call for each head explicitly, so a partial response does not close the door on the rest.
The escalation is the leverage. The demand letter asks for an informal accounting within a window (typically 30 to 60 days); if no satisfactory accounting is provided, the next step is a formal passing of accounts. In Ontario, that is a motion under Rule 74.15(2) for an order compelling a passing, followed by an Application to Pass Accounts (Form 74.44) served at least 60 days before the hearing under Rule 74.18, with the accounts in the court-passing format under Rule 74.17. In BC, it is an application to the Supreme Court under WESA s.157. In Alberta, it is a Surrogate Rules application. The compensation claimed is scrutinised on a passing against the Trustee Act s.61(1) benchmark and the five-factor test — the size and complexity of the estate, the time spent, the responsibility assumed, the trustee's skill, and the results achieved.
What's Covered in This Template
The demand is structured the way a contested passing of accounts is structured — interest, period, scope, format, escalation, compensation — so the informal response, if it comes, addresses what would otherwise be argued in court.
Province-Aware Statutory Basis
Ontario rr. 74.16-74.18 + Trustee Act s.61(1), BC WESA s.157, or Alberta Surrogate Rules 99-110 named on the face of the letter — so the trustee sees the legal foundation.
Standing and Interest
Residuary beneficiary, specific legatee, income or capital interest — the type of interest framed correctly and the standing evidence (will clause, intestacy share) recorded.
Accounting Period
Period demanded from the date of death (or the period start you set) to the letter date — so the scope is bounded but complete.
Response Window
30 to 60 days is the standard informal window. The deadline date is computed; the format requested is selected (informal statement, court-passing format, electronic or physical).
Six-Head Demand Scope (Expert)
Inventory · income/expense · distributions · trustee compensation · tax filings · retention reserve. Each head is demanded individually so partial responses cannot close the door.
Specific Document Requests
Date-of-death valuations, year-end statements, final T1, T3 trust returns, Estate Information Return, CRA clearance certificate — itemised where the beneficiary already knows what they want.
Formal-Pathway Signpost
The next step explained on the letter's face: Form 74.44 in Ontario, WESA s.157 in BC, Surrogate Rules application in Alberta — so the trustee sees the escalation is real.
Five-Factor Compensation Scrutiny (Expert)
Trustee compensation tested against the size and complexity of the estate, the time spent, the responsibility assumed, the trustee's skill, and the results achieved.
Five Percent Rule Benchmark
2.5% of capital receipts + 2.5% of capital disbursements + 2.5% of revenue receipts + 2.5% of revenue disbursements + a 0.4% care-and-management fee per year — the Ontario starting point for "fair and reasonable" under Trustee Act s.61(1).
Pre-Taking and Special Compensation
Pre-takings of compensation without beneficiary consent or court approval are flagged for objection; special compensation for the sale of business interests or unusual work is scrutinised separately.
How to Build Your Accounting Demand
Five steps from a sense that the estate is opaque to a demand the trustee has to answer.
- 1
Pick the Province
Ontario, BC or Alberta — sets the procedural framework, the compensation benchmark and the formal escalation pathway.
- 2
Frame Your Interest
Residuary, specific legacy, income or capital — the type drives the scope of the accounting you are entitled to and pre-empts a standing objection.
- 3
Set the Period and Window
From the date of death (default) to the letter date; a 30-to-60-day response window. The deadline is computed automatically.
- 4
Pick the Scope Heads (Expert)
Demand each head you want individually — inventory, income/expense, distributions, compensation, tax, reserve — so a partial reply does not close the door.
- 5
Signpost the Escalation
The formal pathway (Form 74.44 / WESA s.157 / Surrogate Rules application) is written into the letter, with the cost position and prior request notes recorded.
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Legal Considerations
Beneficiaries have real rights to an accounting — but how the right is exercised determines how the trustee answers.
This template provides general information for beneficiaries in Ontario, British Columbia or Alberta and is not legal advice. A passing of accounts can be expensive on a contested file, and where the relationship with the trustee has broken down, where significant compensation is in issue, where the estate involves business interests or contested claims, or where the trustee is a professional, an estates lawyer is the right call. Quebec uses a separate Civil Code regime not covered by this template. If you are uncertain about your standing as a beneficiary, take advice before serving the demand.
Reviewed for Ontario / BC / Alberta beneficiary accounting procedures
Ontario — rr. 74.16-74.18 and Trustee Act s.61
In Ontario, the passing-of-accounts procedure lives in rr. 74.16-74.18 of the Rules of Civil Procedure. Rule 74.17 sets the form of accounts — the "court-passing format" — in which every penny in and out of the estate is recorded in capital and revenue receipts and disbursements. Rule 74.18 governs the application: a Notice of Application to Pass Accounts (Form 74.44) is served at least 60 days before the hearing. Trustee Act s.61(1) governs compensation: an estate trustee is entitled to a "fair and reasonable" allowance for care, pains and trouble, with the courts applying the Five Percent Rule as a benchmark — 2.5% of capital receipts + 2.5% of capital disbursements + 2.5% of revenue receipts + 2.5% of revenue disbursements + a 0.4% care-and-management fee per year on the average estate value. The benchmark is adjusted on the five-factor test.
British Columbia — WESA Part 6 and s.157
In British Columbia, the framework is WESA Part 6 — administration of estates. WESA s.157 authorises the court to make an Order for Passing of Accounts and Discharge of the personal representative. The BC Trustee Act sets out the duty to account; the practical expectation is that an executor or administrator passes accounts within two years of the grant, unless a court order or beneficiaries' consent extends the period. The compensation benchmark in BC is commonly taken at up to 5% of the gross aggregate value of the estate, plus a care-and-management fee where the trustee continues to administer assets. The Supreme Court of British Columbia hears the formal application.
Alberta — Estate Administration Act and Surrogate Rules
In Alberta, the Estate Administration Act, S.A. 2014, c. E-12.5 and the Surrogate Rules (Rules 99-110) govern accounting by personal representatives. The Surrogate Rules contain a compensation schedule used as a starting point, adjusted on the actual circumstances. A beneficiary may apply to the Court of King's Bench of Alberta (Surrogate Matters) to compel a formal accounting where an informal request is refused. The conventional expectation is a final accounting within two years of the grant, unless the estate complexity or beneficiaries' consent justifies a longer period.
Compensation — the Five-Factor Test and the Pre-Taking Trap
On a contested passing, the compensation claimed by the estate trustee is tested against five factors that the courts have applied for decades: the size and complexity of the estate, the time spent, the responsibility assumed, the trustee's skill, and the results achieved. The Trustee Act s.61(1) benchmark — the Five Percent Rule in Ontario — is a starting point that can be adjusted up or down. Pre-takings of compensation, where the trustee has paid themselves before the accounts are passed or before the beneficiaries have consented, are scrutinised separately and may have to be repaid or treated as advances on the final figure. The template's compensation-scrutiny clause names the framework and records the beneficiary's position.
Related Canadian Templates
An accounting demand sits at the post-administration end of the estate-administration toolkit. Our last will and testament template prepares the will that defines the residuary share, our codicil to will template handles a clean amendment, and our continuing power of attorney for property covers the planning side. Where the estate is still being administered, our executor notice to creditors template gives the Trustee Act s.53 protection on distribution and our small estate certificate support template handles the simplified Ontario route for estates of $150,000 or less. Where a named executor cannot act, our executor renunciation letter is the way out. Where the estate is in dispute, our final demand before small claims and small claims plaintiff's claim support templates cover the broader civil-litigation side.
Frequently Asked Questions
Turn a Vague Unease Into a Demand the Trustee Has to Answer
Create a province-aware accounting demand in minutes: the right statutory basis (rr. 74.16-74.18 / WESA s.157 / Surrogate Rules 99-110), a six-head demand-scope matrix, a 30-to-60-day response window, the formal-passing pathway signposted, and the trustee compensation tested against the Five Percent Rule and the five-factor test — in formal demand format. Download the PDF free, or unlock Expert for the demand scope matrix, the procedural escalation and the compensation scrutiny.
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