In this Rule and in Rule 75,
“certificate of appointment of estate trustee” means letters probate, letters of administration or letters of administration with the will annexed; (“certificat de nomination à titre de fiduciaire de la succession”)
“estate trustee” means an executor, administrator or administrator with the will annexed; (“fiduciaire de la succession”)
“estate trustee during litigation” means an administrator appointed pending an action; (“fiduciaire de la succession pour la durée du litige”)
“estate trustee with a will” means an executor or an administrator with the will annexed; (“fiduciaire de la succession testamentaire”)
“estate trustee without a will” means an administrator; (“fiduciaire de la succession non testamentaire”)
“objection to issuing of certificate of appointment” means a caveat; (“opposition à la délivrance d’un certificat de nomination”)
“will” includes any testamentary instrument of which probate or administration may be granted. (“testament”) O. Reg. 484/94, s. 12.
(1) A registrar shall not receive and keep a will or codicil under section 2 of the Estates Act unless the deposit is made by,
(a) the testator;
(b) a person authorized by the testator in writing;
(c) a lawyer who held the will or codicil at the time of retirement from practice;
(d) the estate trustee of a lawyer who held the will or codicil at the time of the lawyer’s death;
(e) the representative of a trust corporation that held the will or codicil when it ceased to do business in Ontario; or
(f) a person authorized by the court to deposit the will or codicil. O. Reg. 484/94, s. 12; O. Reg. 575/07, s. 31.
(2) An affidavit of execution of the will or codicil (Form 74.8) may be deposited at the same time as the will or codicil. O. Reg. 484/94, s. 12.
(3) The registrar shall cause every will or codicil that is deposited for safekeeping to be enclosed in an envelope that is securely sealed in the presence of the depositor, and shall cause to be endorsed on the envelope the date of the deposit, the name and address of the depositor and of the testator and estate trustee or trustees named in the will, the date of birth of the testator and the date of the will or codicil. O. Reg. 484/94, s. 12.
Notice to Estate Registrar
(4) When a will or codicil is deposited with the registrar, the registrar shall send a notice of the deposit (Form 74.1) to the Estate Registrar for Ontario within seven days after the deposit is made. O. Reg. 484/94, s. 12.
Access to Deposited Will or Codicil
(5) No person, except the testator in person or a guardian of the testator’s property, or except by order of the court, shall remove, copy or inspect a will or codicil on deposit during the testator’s lifetime. O. Reg. 484/94, s. 12; O. Reg. 69/95, s. 10.
(6) After the death of the testator, any person may copy or inspect a will or codicil of the testator on deposit, on filing a written request stating the testator’s date of birth and a death certificate issued by the Registrar General or a funeral director. O. Reg. 484/94, s. 12.
Delivery of Will or Codicil to Estate Trustee
(7) After the death of the testator, the registrar shall, on the filing of a written request stating the testator’s date of birth and of a death certificate issued by the Registrar General or a funeral director, deliver the will or codicil of the testator that is on deposit to the estate trustee named in the will, or to such other person as the court directs, and the registrar shall,
(a) retain a copy of the will and any codicil, certified to be a true copy by the registrar, and the receipt of the person to whom the will or codicil is delivered; and
(b) send a notice of the withdrawal (Form 74.2) to the Estate Registrar for Ontario. O. Reg. 484/94, s. 12.
Archivist of Ontario
(8) The registrar shall deposit with the Archivist of Ontario wills and codicils that have been held for safekeeping for 125 years or more. O. Reg. 484/94, s. 12.
(1) At any time before a certificate of appointment of an estate trustee has been issued, a person who appears to have a financial interest in the estate and who desires to be informed of the commencement of a proceeding in the estate may file with the registrar a request for notice (Form 74.3), and thereafter is entitled to receive notice of the commencement of any proceeding in the estate until a certificate of appointment of an estate trustee is issued, unless the court orders otherwise. O. Reg. 484/94, s. 12; O. Reg. 24/00, s. 11.
(2) Notice by the registrar under subrule (1) may be sent by regular lettermail to the address shown in the request for notice. O. Reg. 484/94, s. 12.
(3) A request for notice expires three years after it is filed but a further request may be filed at any time before a certificate of appointment of an estate trustee for the estate is issued. O. Reg. 484/94, s. 12.
Material to Accompany Application
(1) An application for a certificate of appointment of estate trustee with a will (Form 74.4 or 74.5 or, if the application is for a certificate limited to assets referred to in the will, Form 74.4.1 or 74.5.1) shall be accompanied by,
(a) the original of the will and of every codicil;
(b) an affidavit (Form 74.6) attesting that notice of the application (Form 74.7) has been served in accordance with subrules (2) to (7);
(c) an affidavit of execution (Form 74.8) of the will and of every codicil, or if neither of the witnesses to the will or the codicil can be found, or both have died, such other evidence of due execution as the court may require;
(d) if the will or a codicil is in holograph form, an affidavit (Form 74.9) attesting that the handwriting and signature in the will or codicil are those of the deceased;
(e) if the will or a codicil is not in holograph form but contains an alteration, erasure, obliteration or interlineation that has not been attested, an affidavit as to the condition of the will or codicil at the time of execution (Form 74.10);
(f) a renunciation (Form 74.11) from every living person who is named in the will or codicil as estate trustee who has not joined in the application and is entitled to do so;
(g) if the applicant is not named as an estate trustee in the will or codicil, a consent to the applicant’s appointment (Form 74.12) by persons who are entitled to share in the distribution of the estate and who together have a majority interest in the value of the assets of the estate at the date of death;
(h) the security required by the Estates Act; and
(i) such additional or other material as the court directs. O. Reg. 740/94, s. 1; O. Reg. 653/00, s. 6 (1).
Notice to Interested Persons
(2) Notice of the application shall be served on all persons entitled to share in the distribution of the estate, including charities and contingent beneficiaries; however, notice need not be served on the applicant. O. Reg. 332/96, s. 1.
(3) Revoked: O. Reg. 24/00, s. 12.
Notice — Minor
(4) If a person who is entitled to share in the distribution of the estate is less than 18 years of age, notice of the application shall not be served on the person, despite subrule (2), but shall be served on a parent or guardian and on the Children’s Lawyer. O. Reg. 740/94, s. 1; O. Reg. 69/95, s. 19.
Notice — Unborn or Unascertained Persons
(5) If there may be unborn or unascertained beneficiaries, notice of the application shall be served on the Children’s Lawyer. O. Reg. 740/94, s. 1; O. Reg. 69/95, s. 19.
Notice — Mentally Incapable Person
(6) If a person who is entitled to share in the distribution of the estate is mentally incapable within the meaning of section 6 of the Substitute Decisions Act, 1992 in respect of an issue in the proceeding, notice of the application shall also be served,
(a) if there is a guardian with authority to act in the proceeding, on the guardian;
(b) if there is no guardian with authority to act in the proceeding but there is an attorney under a power of attorney with authority to act in the proceeding, on the attorney;
(c) if there is neither a guardian nor an attorney with authority to act in the proceeding, on the Public Guardian and Trustee. O. Reg. 69/95, s. 11.
Regular Lettermail
(7) Notice under this rule shall be served on all persons, including charities, the Children’s Lawyer and the Public Guardian and Trustee, by regular lettermail sent to the person’s last known address. O. Reg. 740/94, s. 1; O. Reg. 69/95, ss. 19, 20.
Certificate
(8) The certificate of appointment of estate trustee with a will shall be in Form 74.13. O. Reg. 740/94, s. 1.
(9) The certificate of appointment of estate trustee with a will limited to the assets referred to in the will shall be in Form 74.13.1. O. Reg. 653/00, s. 6 (2).
Material to Accompany Application
(1) An application for a certificate of appointment of estate trustee without a will (Form 74.14 or 74.15) shall be accompanied by,
(a) an affidavit (Form 74.16) attesting that notice of the application (Form 74.17) has been served in accordance with subrules (2) to (5);
(b) a renunciation (Form 74.18) from every person who is entitled in priority to be named as estate trustee and who has not joined in the application;
(c) a consent to the applicant’s appointment (Form 74.19) by persons who are entitled to share in the distribution of the estate and who together have a majority interest in the value of the assets of the estate at the date of death;
(d) the security required by the Estates Act; and
(e) such additional or other material as the court directs. O. Reg. 740/94, s. 1.
Notice to Interested Persons
(2) Notice of the application shall be served on all persons entitled to share in the distribution of the estate; however, notice need not be served on the applicant. O. Reg. 332/96, s. 2.
Notice — Minor
(3) If a person who is entitled to share in the distribution of the estate is less than 18 years of age, notice of the application shall not be served on the person, despite subrule (2), but shall be served on a parent or guardian and on the Children’s Lawyer. O. Reg. 740/94, s. 1; O. Reg. 69/95, s. 19.
Notice — Mentally Incapable Person
(4) If a person who is entitled to share in the distribution of the estate is mentally incapable within the meaning of section 6 of the Substitute Decisions Act, 1992 in respect of an issue in the proceeding, notice of the application shall also be served,
(a) if there is a guardian with authority to act in the proceeding, on the guardian;
(b) if there is no guardian with authority to act in the proceeding but there is an attorney under a power of attorney with authority to act in the proceeding, on the attorney;
(c) if there is neither a guardian nor an attorney with authority to act in the proceeding, on the Public Guardian and Trustee. O. Reg. 69/95, s. 12.
Regular Lettermail
(5) Notice under this rule shall be served on all persons, including the Children’s Lawyer and the Public Guardian and Trustee, by regular lettermail sent to the person’s last known address. O. Reg. 740/94, s. 1; O. Reg. 69/95, ss. 19, 20.
Certificate
(6) The certificate of appointment of estate trustee without a will shall be in Form 74.20. O. Reg. 740/94, s. 1.
Material to Accompany Application
(1) An application for a certificate of appointment of a foreign estate trustee’s nominee as estate trustee without a will (Form 74.20.1) shall be accompanied by,
(a) a nomination (Form 74.20.2) of the applicant by the estate trustee appointed in the jurisdiction where the deceased was domiciled at the date of death;
(b) a copy of the document appointing the foreign estate trustee, certified under the seal of the court that granted it;
(c) a certificate under the seal of the court that granted the foreign document, issued within a reasonable amount of time before the date of the application and stating that the foreign document remains effective as of the date of the certificate;
(d) the security required by the Estates Act; and
(e) such additional or other material as the court directs. O. Reg. 332/96, s. 3.
Certificate
(2) The certificate of appointment of a foreign estate trustee’s nominee as estate trustee without a will shall be in Form 74.20.3. O. Reg. 332/96, s. 3.
(1) An application for a certificate of appointment of estate trustee to succeed an estate trustee with a will (Form 74.21) shall be accompanied by,
(a) the original certificate of appointment or, if the original certificate has been lost, a copy of it certified by the court;
(b) a renunciation (Form 74.11) from every living person who is named in the will or codicil as an estate trustee and who has not joined in the application and is entitled to do so;
(c) if the applicant is not named as an estate trustee in the will or codicil, a consent (Form 74.22) to the application by persons who are entitled to share in the distribution of the remaining estate and who together have a majority interest in the value of the assets remaining in the estate at the date of the application;
(d) the security required by the Estates Act; and
(e) such additional or other material as the court directs. O. Reg. 484/94, s. 12.
(2) The certificate of appointment of a succeeding estate trustee with a will shall be in Form 74.23. O. Reg. 484/94, s. 12.
(1) An application for a certificate of appointment of estate trustee to succeed an estate trustee without a will (Form 74.24) shall be accompanied by,
(a) the original certificate of appointment or, if the original certificate has been lost, a copy of it certified by the court;
(b) a consent (Form 74.25) to the application by persons who are entitled to share in the distribution of the remaining estate and who together have a majority interest in the value of the assets remaining in the estate at the date of the application;
(c) the security required by the Estates Act; and
(d) such additional or other material as the court directs. O. Reg. 484/94, s. 12.
(2) The certificate of appointment of a succeeding estate trustee without a will shall be in Form 74.26. O. Reg. 484/94, s. 12.
(1) An application for confirmation by resealing of the appointment of an estate trustee with or without a will that was granted by a court of competent jurisdiction in the United Kingdom, in a province or territory of Canada or in any British possession (Form 74.27) shall be accompanied by,
(a) two certified copies of the document under the seal of the court that granted it, or the original document and one certified copy under the seal of the court that granted it;
(b) the security required by the Estates Act; and
(c) such additional or other material as the court directs. O. Reg. 484/94, s. 12; O. Reg. 740/94, s. 2; O. Reg. 653/00, s. 7.
(2) A confirmation by resealing of the appointment of an estate trustee with or without a will shall be in Form 74.28. O. Reg. 484/94, s. 12.
(1) An application for a certificate of ancillary appointment of an estate trustee with a will where the applicant has been appointed by a court having jurisdiction outside Ontario, other than a jurisdiction referred to in rule 74.08, (Form 74.27) shall be accompanied by,
(a) two certified copies of the document under the seal of the court that granted it;
(b) the security required by the Estates Act; and
(c) such additional or other material as the court directs. O. Reg. 484/94, s. 12; O. Reg. 740/94, s. 3; O. Reg. 653/00, s. 8.
(2) A certificate of ancillary appointment of an estate trustee with a will shall be in Form 74.29. O. Reg. 484/94, s. 12.
(1) An application for a certificate of appointment of an estate trustee during litigation (Form 74.30) shall be accompanied by,
(a) a copy of the order appointing the applicant as estate trustee during litigation;
(b) the security required by the Estates Act; and
(c) such additional or other material as the court directs. O. Reg. 484/94, s. 12.
(2) A certificate of appointment of an estate trustee during litigation shall be in Form 74.31. O. Reg. 484/94, s. 12.
(1) Unless the court orders otherwise,
(a) the bond required by section 35 of the Estates Act shall be the bond of an insurer licensed under the Insurance Act to write surety and fidelity insurance in Ontario (Form 74.32) or of one or more personal sureties (Form 74.33);
(b) a registrar of the court or a lawyer shall not be a personal surety;
(c) a personal surety must be a resident of Ontario who is not a minor;
(d) one personal surety is sufficient where the value of the assets of the estate does not exceed $100,000;
(e) the security required for a succeeding estate trustee shall be based on the value of the assets of the estate remaining to be administered at the time the application for a certificate of appointment as succeeding estate trustee is made; and
(f) the security required for confirmation by resealing of the appointment of an estate trustee, or for an ancillary appointment of an estate trustee, shall be based on the value of the assets of the estate over which the estate trustee seeks jurisdiction in Ontario. O. Reg. 484/94, s. 12; O. Reg. 24/00, s. 13; O. Reg. 575/07, s. 1.
(2) Any person, including a creditor, who has a contingent or vested interest in an estate may at any time, on notice to the estate trustee or applicant for appointment, move for an order to have a bond filed or the amount of an existing bond increased or reduced. O. Reg. 484/94, s. 12.
Material Required from Estate Registrar
(1) A certificate of appointment of estate trustee shall not be issued until the court has received from the Estate Registrar,
(a) the certificate required by section 17 of the Estates Act that no other application has been filed in respect of the estate;
(b) a certificate that there is no notice of objection under rule 75.03 in effect;
(c) on an application where there is a will, a certificate that no will or codicil of a later date than that for which the certificate of appointment is sought has been deposited in the Superior Court of Justice;
(d) on an application where there is no will, a certificate that no will or codicil has been deposited in the Superior Court of Justice. O. Reg. 484/94, s. 12; O. Reg. 292/99, s. 1 (2).
Where Certificate Shows Deposited Will or Codicil
(2) Where the application is for a certificate of appointment of an estate trustee with a will and the certificate of the Estate Registrar shows that a later will or codicil has been deposited, the registrar shall send to the applicant a copy of the certificate of the Estate Registrar by regular lettermail and shall send a notice (Form 74.34) to the estate trustee named in the deposited will or codicil by regular lettermail at the last address on record with the court. O. Reg. 484/94, s. 12.
(3) Where the application is for a certificate of appointment of an estate trustee without a will and the certificate of the Estate Registrar shows that a will or codicil has been deposited, the registrar shall send the applicant a copy of the certificate by regular lettermail and shall send a notice (Form 74.35) to the estate trustee named in the deposited will or codicil by regular lettermail at the last address on record with the court. O. Reg. 484/94, s. 12.
Establishing Date of Execution
(4) If a will is not dated or is dated imperfectly, the date of execution may be established by the evidence of an attesting witness or, where the evidence as to the date of execution cannot be obtained, evidence that the execution took place between two specific dates or that a search has been made and no will that could be of a later date has been found. O. Reg. 484/94, s. 12.
Registrar’s Notes
(5) If a beneficiary or spouse of a beneficiary under a will or codicil has attested the will or codicil or has signed the will or codicil for the testator, and the provision for the beneficiary appears to the registrar to be void by reason of section 12 of the Succession Law Reform Act, the registrar shall note the fact on the will or codicil and the note shall be reproduced on the copy attached to the certificate of appointment. O. Reg. 484/94, s. 12.
(6) Where a devise or bequest of a beneficial interest in property to a former spouse of the testator, or an appointment of a former spouse as estate trustee, or the conferring of a general or special power of appointment on a former spouse, is revoked by reason of section 17 of the Succession Law Reform Act, the registrar shall note the fact on the will or codicil and the note shall be reproduced on the copy of the will that is attached to the certificate of appointment. O. Reg. 484/94, s. 12.
Deposit Payable at Time of Application
(1) The deposit equal to tax referred to in the Estate Administration Tax Act, 1998 shall be paid at the time an application for a certificate of appointment of an estate trustee is made. O. Reg. 24/00, s. 14.
Exception
(2) The court may issue the certificate of appointment where the applicant,
(a) files with the court an affidavit as to the estimated value of the estate at the time of the application and pays the deposit equal to tax calculated on the estimated value; and
(b) provides an undertaking to the court that the applicant will, within six months after giving the undertaking, file a sworn statement of the total value of the estate and pay the additional tax payable if the actual value is higher than the estimated value. O. Reg. 24/00, s. 14.
(3) The court may issue the certificate of appointment without the payment of a deposit equal to tax if the applicant has obtained an order under subsection 4 (1) of the Estate Administration Tax Act, 1998. O. Reg. 24/00, s. 14.
(4) Where an undertaking given under subrule (2) is not fulfilled or the terms of an order under subsection 4 (1) of the Estate Administration Tax Act, 1998 are not complied with, the court may, on the request of the registrar, make an order for compliance. O. Reg. 24/00, s. 14.
(1) Where an application for a certificate of appointment as an estate trustee and the material required to accompany the application are complete, the registrar may issue the certificate. O. Reg. 484/94, s. 12; O. Reg. 740/94, s. 4.
(2) Where, in the opinion of the registrar, the application and accompanying material are not complete or contain information on which the registrar has a doubt, the application shall be referred to a judge for determination. O. Reg. 484/94, s. 12.
Kinds of Orders
(1) In addition to a motion under section 9 of the Estates Act, any person who appears to have a financial interest in an estate may move,
Order to Accept or Refuse Appointment
(a) for an order (Form 74.36) requiring any person to accept or refuse an appointment as an estate trustee with a will;
(b) for an order (Form 74.37) requiring any person to accept or refuse an appointment as an estate trustee without a will;
Order to Consent or Object to Proposed Appointment
(c) for an order (Form 74.38) requiring any person to consent or object to a proposed appointment of an estate trustee with or without a will;
Order to File Statement of Assets of the Estate
(d) for an order (Form 74.39) requiring an estate trustee to file with the court a statement of the nature and value, at the date of death, of each of the assets of the estate to be administered by the estate trustee;
Order for Further Particulars
(e) after receiving the statement described in clause (d), for an order for further particulars by supplementary affidavit or otherwise as the court directs;
Order to Beneficiary Witness
(f) for an order (Form 74.40) requiring a beneficiary or the spouse of a beneficiary who witnessed the will or codicil, or who signed the will or codicil for the testator, to satisfy the court that the beneficiary or spouse did not exercise improper or undue influence on the testator;
Order to Former Spouse
(g) for an order (Form 74.41) requiring a former spouse of the deceased to take part in a determination under subsection 17 (2) of the Succession Law Reform Act of the validity of the appointment of the former spouse as estate trustee, a devise or bequest of a beneficial interest to the former spouse or the conferring of a general or special power of appointment on him or her;
Order to Pass Accounts
(h) for an order (Form 74.42) requiring an estate trustee to pass accounts; and
Order for Other Matters
(i) for an order providing for any other matter that the court directs. O. Reg. 484/94, s. 12.
Notice of motion
(2) A motion under subrule (1) may be made without notice, except a motion under clause (1) (e), which requires 10 days notice to the estate trustee. O. Reg. 484/94, s. 12.
Service
(3) An order referred to in subrule (1) and an order for production under section 9 of the Estates Act shall be served by personal service, by an alternative to personal service or as the court directs. O. Reg. 484/94, s. 12.
Examination
(4) The court may require any person to be examined under oath for the purpose of deciding a motion under subrule (1). O. Reg. 484/94, s. 12.
Rules 74.17 and 74.18 apply to accounts of estate trustees and, with necessary modifications, to accounts of trustees other than estate trustees, persons acting under a power of attorney, guardians of the property of mentally incapable persons, guardians of the property of a minor and persons having similar duties who are directed by the court to prepare accounts relating to their management of assets or money. O. Reg. 484/94, s. 12; O. Reg. 69/95, s. 13.
(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.
Material to be Filed
(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 the applicant as 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.
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 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 by regular lettermail. O. Reg. 484/94, s. 12.
(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.
(4) Where the person is served in Ontario, the documents shall be served at least 45 days before the hearing date of the application. O. Reg. 484/94, s. 12.
(5) Where the person is served outside Ontario, the documents shall be served at least 60 days before the hearing date of the application. O. Reg. 484/94, s. 12.
Appointment of Person to Represent Interest
(6) Where a person who has a financial interest in an estate is under a disability or is unknown and the Public Guardian and Trustee or Children’s Lawyer is not authorized to represent the interest under any Act and there is no guardian or other person to represent the interest on the passing of the accounts, the court may appoint a person for the purpose. O. Reg. 484/94, s. 12; O. Reg. 69/95, ss. 18-20.
Notice of Objection to Accounts
(7) Subject to subrule (8), a person who is served with documents under subrule (4) or (5) and who wishes to object to the accounts shall do so by serving on the estate trustee and filing with proof of service a notice of objection to accounts (Form 74.45), at least 20 days before the hearing date of the application. O. Reg. 484/94, s. 12.
(8) Where a person who has a contingent or vested interest in the estate is represented by the Public Guardian and Trustee or Children’s Lawyer, the Public Guardian and Trustee or Children’s Lawyer, as the case may be, shall serve on the estate trustee and file with proof of service, at least 20 days before the hearing date of the application, a notice of objection to accounts (Form 74.45), a notice of no objection to accounts (Form 74.46) or a notice of non-participation in passing of accounts (Form 74.46.1). O. Reg. 484/94, s. 12; O. Reg. 69/95, ss. 19, 20; O. Reg. 332/96, s. 4 (1).
Judgment on Passing of Accounts Granted Without Hearing
(9) The court may grant a judgment on passing accounts without a hearing if the estate trustee files with the court, at least 10 days before the hearing date of the application,
(a) a record containing,
(i) an affidavit of service of the documents referred to in subrule (4) and (5),
(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, and
(v) the certificate of a lawyer stating that all documents required by subclauses (i) to (iv) 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 the notice of application 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.
(10) Where the court grants judgment without a hearing, the costs awarded shall be assessed in accordance with Tariff C. O. Reg. 332/96, s. 4 (4).
Request for Increased Costs
(11) Where the estate trustee or a person with a financial interest in the estate seeks costs greater than the amount allowed in Tariff C, the estate trustee or other person shall serve a request for increased costs (Form 74.49.2 or 74.49.3) on every other party to the application and file it, with proof of service. O. Reg. 332/96, s. 4 (4).
(11.1) Unless the court orders otherwise, a request for increased costs may be served and filed only during the following period:
1. In the case of an estate trustee, the period beginning 10 days after service of the notice of application is complete and ending 10 days before the hearing date specified in the notice.
2. In the case of a person with a financial interest in the estate, the period beginning 10 days after the notice of application is served on the person and ending 10 days before the hearing date specified in the notice. O. Reg. 332/96, s. 4 (4).
Hearing
(11.2) The hearing shall proceed on the date specified in the notice of application if,
(a) a request for increased costs has been filed; or
(b) the court declines to grant judgment without a hearing. O. Reg. 332/96, s. 4 (4).
(12) No objection shall be raised at the hearing that was not raised in a notice of objection to accounts, unless the court orders otherwise. O. Reg. 484/94, s. 12.
(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 estate trustee. O. Reg. 484/94, s. 12; O. Reg. 575/07, s. 2.
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.