Overview

A trustee has a responsibility to keep – at a minimum, starting from the date the trustee is appointed – the following financial records for the adult:

  • inventory of assets, debts and liabilities – such as money owed by the adult, credit card debts, loans, lines of credit, ongoing or potential lawsuits
  • record of income and expenditures
  • a complete record of all transactions – including:
    • date of transaction
    • payee or payer
    • amount
    • description of transaction
  • record of amounts transferred between accounts, if there is more than one account
  • description of any terms, services or property acquired or disposed of
  • record of gifts, including charitable donations
  • receipts or invoices for all transaction involving payment of $500 or more
  • verification of incurring or discharging a liability
  • verification and details of entering into a contract
  • certificate of title for any land
  • income tax records

If an adult has a trustee, the court may require a review of the adult’s financial records. This process is called an examination and approval of trusteeship accounts.

The court is looking to see that the trustee:

  • is fulfilling their role by properly managing the adult's estate
  • keeps accurate financial records

When to do an examination and approval of trusteeship accounts

A review must happen when it is required by the court order.

You can apply for an examination and approval of accounts at any time.

Court ordered examination

If the court requires you to submit an examination and approval of trusteeship accounts, it:

  • will say so on the court order
  • will list a deadline for submission
  • is important you complete it before the deadline

Sometimes, the court requires a trusteeship review at the same time as an examination and approval of accounts. If that’s the case, it will say so on the court order.

Trustee requested examination

A trustee can apply for an examination and approval of accounts at any time. This happens most commonly when:

  • the estate has changed substantially
  • a new trustee is taking over – the current trustee’s accounts will need to be submitted and approved by the court so the new trustee has an up-to-date record of the adult’s financial holdings
  • the adult has passed away and a final accounting is to be provided to the executor

Some trustees apply for examination and approval of their accounts on a regular basis for:

  • their own peace of mind
  • court confirmation that the adult’s financial accounts are in order

Other's concerns

If someone has concerns about how the trustee is managing the adult’s financial affairs, they can:

The applicant will also need to include any other documents that they intend to rely on in support of their application.

The applicant may want to contact a lawyer for assistance with this process. If they do not have a lawyer, contact the Law Society of Alberta’s Lawyer Referral Service.

How long it will take

An examination and approval of accounts usually takes 6 months – from the time your paperwork is ready to be submitted to court – before the court makes a decision.

Apply for an examination and approval of trusteeship accounts as the trustee

To apply for this – and to ensure you follow the correct process and complete the correct paperwork – you need to consider which way to apply:

  • without a hearing (desk application)
  • with a hearing
Without a Hearing (Desk Application) With a Hearing
  • if you don’t expect anyone to disagree with the application
  • not time sensitive
  • you don’t need to appear in court
  • the judge makes a decision based on the paperwork you submit
  • someone might disagree with the application
  • time sensitive
  • you or your lawyer appears in court
  • application is discussed with the judge
  • the judge makes a decision based on the paperwork you submit and the discussion in court

To start the application process

Select the one option below that best meets the adult’s situation:

  • Examination and approval of trusteeship accounts – desk application

    If you are the trustee, you may need a lawyer and an accountant to prepare the examination and approval of trusteeship accounts application if the adult:

    • owns land
    • has multiple bank accounts
    • has investments
    • has an interest in a deceased-person’s estate

    Step 1. Fill out the forms

    Trouble opening or completing PDF forms?

    Fillable forms do not open properly on some mobile devices and web browsers. To fill in and save this form:

    Click on the PDF link to save it on your computer.

    Launch Adobe Reader.

    Open the PDF from within Adobe Reader. You can now fill and save your form.

    Download the Guide to Applying for Examination and Approval of Trustee's Accounts PDF, 186 KB).

    Individual forms option

    Fill out these forms separately:

    Bundled forms option

    Download and fill out the forms in this bundle:

    Application Bundle (PDF, 3.3 MB)

    Step 2. Submit your application package

    Submit your application package to your local OPGT office.

    When you submit your application

    Courthouse staff will contact you by email to request electronic payment by credit card or VISA-debit card of the $50 court filing fee.

    If you do not wish to pay electronically:

    • include a cheque, bank draft, or money order for the $250 court filing fee made out to the Government of Alberta with your application
    • your cheque will be cashed when your application is submitted to the court, which may take up to 6 months

    After you apply

    The OPGT:

    • will review the application to make sure it is complete
    • won't review the financial or accounting statements or evaluate the contents of the application
    • send a Notice of Application to:
      • the people listed as interested parties in the application
      • anyone else required by the regulations

    If someone has concerns about your application, they can request a court hearing to express their concerns.

  • Examination and approval of trusteeship accounts – with a hearing

    If you are the trustee, you may need a lawyer and an accountant to prepare the trusteeship application if the adult:

    • owns land
    • has multiple bank accounts
    • has investments
    • has an interest in a deceased-person’s estate

    Step 1. Fill out the forms

    Trouble opening or completing PDF forms?

    Fillable forms do not open properly on some mobile devices and web browsers. To fill in and save this form:

    Click on the PDF link to save it on your computer.

    Launch Adobe Reader.

    Open the PDF from within Adobe Reader. You can now fill and save your form.

    Download the Guide to Applying for Examination and Approval of Trustee's Accounts PDF, 186 KB).

    Individual forms option

    Fill out these forms separately:

    Bundled forms option

    Download and fill out the forms in this bundle:

    Application Bundle (PDF, 3.3 MB)

    Step 2. Submit your application package

    You or your lawyer:

    • submit your application to the clerk of the Court of Queen’s Bench
    • set a hearing date
    • send a Notice of Application and Hearing to all the interested parties

    When you submit your application:

    • include a cheque or money order for the $50 court filing fee made out to the Government of Alberta
    • do not include cash
    • additional payment options may be available directly through the Court of Queen’s Bench

    If an interested party has concerns about the application, they or their lawyer must attend the hearing to voice their concerns.

After the accounts are examined

If the accounts are approved by the court

The trustee is legally responsible to provide a copy of the court order to:

  • the adult
  • all other interested parties
  • the OPGT

The order will say whether or not you are expected to apply for another examination and approval of accounts in the future.

If the accounts are not approved by the court

Either the court or the OPGT will let you know if the court:

  • has any questions about your accounts, or
  • if the court isn't prepared to approve your accounts

Contact

Find an OPGT office near you

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