Who Will Guard the Guards? Holding Executors and Attorneys Accountable

SKU: 62035.02

This paper provides an overview of the duty of executors and attorneys to account, with reference to applicable legislation and case law. In particular, it considers the accounting duties set out in the Powers of Attorney Act, and the remedies for breaching these duties as outlined in case law. It also discusses a personal representative’s duty to account, as set out in the Estate Administration Act and the Surrogate Rules, including when to account, to whom to account, forms of accounting, and personal representative compensation. The paper includes, as appendices, a sample estate accounting and a sample application and affidavit by a beneficiary requiring the personal representative to pass accounts formally.

This paper is part of a collection presented at LESA’s Estate Litigation Fundamentals program held in Edmonton on April 5, 2017 and in Calgary on April 12, 2017.

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