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Sundeep S. Grewal is a lawyer at Lawgical Law Corporation, called to the BC bar in 2018, and a member of the Law Society of British Columbia.
Updated November 11, 2026: the Trustee Act (s. 99), the Supreme Court Civil Rules (Rules 25-13, 25-14) and the court decisions cited below checked that day.
The duty: an executor must be ready at all times to account to beneficiaries and creditors, and to answer reasonable requests for information.
The 2-year rule: first accounts must be passed within two years of the grant, unless all beneficiaries consent or the court orders otherwise (Trustee Act s. 99(1)).
Your lever: a beneficiary can give notice requiring accounts to be passed annually (s. 99(4)), and an executor who fails to pass accounts can be removed.
The lawyers who handle these estate files
About our lawyers
Sundeep S. Grewal founded Lawgical Law Corporation and practises probate, estate litigation and immigration. He has represented clients in the Provincial and Supreme Courts of British Columbia, from chambers applications to contested trials.
Pardeep S. Grewal is a probate, estates and immigration lawyer known for clear communication and practical strategy.
In BC, an executor must keep proper records and be ready at all times to account to the beneficiaries: what came into the estate, what was paid out and why, and what is left. Beneficiaries are entitled to reasonable information about the estate and the progress of its administration, and generally to documents created in administering it. Most estates finish with the beneficiaries approving the executor’s accounts and signing releases. If a beneficiary won’t approve them, or the executor won’t provide them, the accounts can be “passed” in court, where a registrar reviews every entry. The Trustee Act requires first accounts to be passed within two years of the grant unless all beneficiaries agree otherwise, and any beneficiary can require an annual passing. An executor who refuses can be removed.
Lawgical Law Corporation, a probate and estate litigation law firm with offices in Surrey, Abbotsford and Vancouver, BC, acts for executors and beneficiaries on estate accounts and passing of accounts; this guide is by Sundeep S. Grewal.
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What an executor must account for
- Assets at death: everything in the estate, with values, including assets that may belong to the estate, such as joint accounts that could be held on a resulting trust.
- Receipts: money collected, sale proceeds, income earned.
- Payments: debts, taxes, funeral costs, professional fees and expenses, with receipts.
- Distributions: what each beneficiary has received.
- The executor’s own fee, if claimed: see executor fees in BC.
Accounts filed in court follow the form in Rule 25-13, with a statement of account affidavit in Form P40.
A beneficiary’s right to information
An executor must respond promptly and fully to reasonable requests for information. A condition in a will that tries to stop the executor sharing information is likely invalid. BC courts have confirmed that “a beneficiary has a right to the documents that are created by the administrator in the administration of the estate, with only limited exceptions” (Re Yurkiw Estate, 2024 BCSC 2283 at para. 15). The onus is on the executor to show an exception applies, such as solicitor-client privilege. This isn’t unlimited: requests that amount to a fishing expedition, or would put the estate to undue expense, can be refused. An executor who fails to account when asked can be ordered to pay the beneficiary’s special costs on the passing of accounts (Re Munroe Estate, 1999 CanLII 5202 (BC SC)).
The 2-year rule and the annual notice
| Rule | What it says |
|---|---|
| s. 99(1) | First accounts must be passed within two years from the grant, then as the court directs, unless all beneficiaries consent or the court orders otherwise |
| s. 99(4) | Any person beneficially interested can require the executor to pass accounts annually, within one month from the anniversary of the grant |
| s. 99(6) | An executor who fails to comply, or files incomplete or inaccurate accounts, can be required to come to court to explain, and can be removed |
In Re Harvey Estate, 2024 BCSC 1706, an executor was removed for failing to pass accounts.
How to get an accounting, step by step
- Ask in writing for a statement of the estate’s assets, receipts, payments and distributions, and for copies of key documents.
- Give a s. 99(4) notice if the executor doesn’t respond or you want accounts passed annually.
- Apply to court for a passing of accounts if they still aren’t provided. A beneficiary applying must file an affidavit explaining why an accounting is required (Rule 25-13(6)(b)).
- Registrar’s hearing: the registrar reviews the accounts, hears objections and reports to the court.
- Order passing the accounts: once made, it approves the executor’s administration and takes the place of releases, subject only to fraud or mistake.
If the problem is delay rather than records, see executor taking too long.
Approving accounts and signing a release
Most estates are wound up without court: the executor sends accounts, the beneficiaries approve them and sign releases, and the final distribution is made. Before signing, a beneficiary should check that the accounts show every asset and payment, how the executor’s fee was calculated, and that the clearance certificate has been received or a holdback kept. See the final tax return and clearance certificate.
Mistakes I have seen
- Executors mixing estate money with their own account, making the accounts impossible to follow.
- Beneficiaries signing a release without seeing the accounts or the fee calculation.
- Executors leaving joint accounts and gifts out of the accounts entirely.
- Ignoring a written request for information, which later costs the executor personally.
Frequently asked questions
Does an executor have to show beneficiaries bank statements?
Generally a beneficiary is entitled to documents created in administering the estate, with limited exceptions, and to accounts showing receipts and payments. Requests must be reasonable.
How often must an executor provide accounts?
They must be ready to account at all times. First accounts must be passed within two years of the grant unless all beneficiaries consent, and a beneficiary can require an annual passing.
Who pays for a passing of accounts?
Usually the estate, but the court can order an executor whose conduct caused the application to pay costs personally.
Can I object to the executor’s fee?
Yes. Fees must be approved by all beneficiaries or by the court, often at the passing of accounts.
What should I do right now?
Send the executor a short written request for the estate accounts and documents, with a reasonable deadline. Keep a copy: it is the first step toward a s. 99(4) notice or a court application.
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Sources
- Trustee Act, R.S.B.C. 1996, c. 464, s. 99, BC Laws
- Supreme Court Civil Rules, Part 25 (Rules 25-13, 25-14; Form P40), BC Laws
- Re Munroe Estate, 1999 CanLII 5202 (BC SC); Re Harvey Estate, 2024 BCSC 1706; Re Yurkiw Estate, 2024 BCSC 2283, as discussed in CLE BC, Probate and Estate Administration Practice Manual, chapter 15
This article is general information about BC law, not legal advice for your situation.