Examination and approval of trustee’s accounts | How it works - Alberta Human Services - Government of Alberta

Examination and approval of trustee’s accounts | How it works

When you become a trustee, the court may review your financial records to ensure the adult’s assets are being managed responsibly.

What’s important to know

  • If an adult owns land or has multiple bank accounts and/or investments, their finances can be complicated. In that case, it’s a good idea to use a lawyer to complete the application for examination and approval of accounts.

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

Generally, the court is looking to see if the trustee is:

  • keeping good financial records
  • fulfilling their role by managing the adult’s estate properly
     

Show Answer When does this happen?

Examination and approval of trustee’s accounts happens in these situations:

  1. When you become a trustee, the court may set a date in the future to do an examination and approval of trustee’s accounts.

    If the court expects you to do this, it’ll say so on the trusteeship court order. It’ll also list a time period by which you have to provide the completed paperwork. Budget enough time (3 to 6 months) to prepare and submit the application package.

    Sometimes, the court will do a trusteeship review at the same time. If that’s the case, it’ll say so on your court order.
     
  2. You can apply for an examination and approval of accounts yourself. This is a good idea if the estate has changed substantially or if someone else is taking over as trustee.

    Some trustees apply for examination and approval of their accounts on a periodic basis for their own piece of mind, to make sure the accounts are in order.
     
  3. If someone has concerns about how you’re managing the adult’s financial affairs, they can:
     
    • apply to the court for an order directing you to provide your trustee accounts to the court for examination.

      The person with concerns would submit the form below:

      Form 39: Notice of application and hearing

      You should receive advance notice if this happens.
       
    • file a complaint with the Office of the Public Guardian and Trustee. If the complaint is investigated and it reveals serious issues, a court application may be made to have you removed as trustee. You would receive advance notice if this type of application is made.

Show Answer How long does it take?

Once you submit a complete and accurate application, it usually takes 3 to 6 months before the paperwork is finalized and the court makes a decision.

Show Answer Is there a cost?

You do not need a capacity assessment.

You pay a court filing fee of $50 when you submit your application.

Show Answer Where can I find help?

Theorganizations below can provide limited assistance. They can tell you what documents are required but please note that they can’t complete the financial statements for you.

Organizations that provide free help

If you need further assistance, an accountant may be able to help.

Show Answer Step 1: Decide which application path to take

Desk application

Choose this path if you don’t think there will be questions or concerns about the financial statements or your actions as trustee.

The judge makes a decision based on the information in the application package. Unless someone objects to the application and files the required form, you don’t have to appear in court.

Application by hearing

Choose this path if you think there may be:

  • questions about the contents of your application package (records missing, unusual circumstances or financial activity, etc.) or
  • someone who’s likely to come forward with concerns

The application is discussed at a hearing before a judge. When making a decision, the judge considers the comments of the people at the hearing, as well as the information in the application package. You or your lawyer must appear in court.

Show Answer Step 2: Fill out the application forms


 

What’s important to know

  • Some web browsers, such as Chrome and Mozilla Firefox, don’t open fillable PDF forms on our site; Internet Explorer 8.0 or higher works best.
  • It’s important that the forms are filled out properly. Please read the directions carefully.
  • We prefer you complete the forms on your computer and print them. If you must complete them by hand, please use blue ink.
  • You can’t submit the forms online. Print and submit a hardcopy original.
  • Print all forms single-sided. The court won’t accept double-sided forms.
  • Photocopies aren’t accepted.

Form 19: Application for Review of Guardianship or Trusteeship Order or for Examination and Approval of Trusteeship Accounts (in any combination) – if you are applying for a trusteeship review or a guardianship review at the same time, complete this form only once.

Form 20: Affidavit of Applicant – Review of Guardianship or Trusteeship Order or Examination and Approval of Trusteeship Accounts (in any combination) – if you are applying for a trusteeship review or a guardianship review at the same time, complete this form only once.

Form 36: Statement of Transactions (Optional Prescribed Form) – optional means you can use this form or you can provide the same information in another format.

Form 37: Inventory – remember to include as an exhibit a current copy of the certificate of title for any land that you identify and a copy of the most recent statement of account for any bank account(s) or investment account(s) that you identify.

Form 38: Overview of Trusteeship Accounts – a copy of this financial statement will be sent to all persons who receive notice of your application

Application by hearing

If you choose the application by hearing path, complete this form in addition to those listed above:

Show Answer Step 3: Submit your application

Desk application

Submit your application to your local Office of the Public Guardian and Trustee.

Along with your application, please include a cheque or money order for the $50 court filing fee. Cash is not accepted. Please make your cheque or money order out to the Government of Alberta. Your cheque won’t be cashed for 30 to 50 days.

Contact your local office

Application by hearing

You or your lawyer submit your application to the clerk of the Court of Queen’s Bench of Alberta, set a hearing date and notify all the parties involved.

Along with your application, please include a cheque or money order for the $50 court filing fee. Cash is not accepted. Please make your cheque or money order out to the Government of Alberta. Your cheque won’t be cashed for 30 to 50 days.

Show Answer After you apply

Desk application

The Office of the Public Guardian and Trustee will review the application to make sure it’s complete. They won’t review the numbers or evaluate the contents of the application. That’s the role of the court.

They’ll send a notice to everyone who is required to know about the application. It tells them that if they have concerns about your application, they can request a court hearing.

Application by hearing

You are responsible to set a hearing date and notify all the parties involved. See Step 3 above.

If someone opposes the application

If the adult or someone else has concerns about how the adult’s financial affairs are being managed, they or their lawyer can go to court to voice their concerns.

  • If it’s a desk application, they submit the form below.

    Form 31: Request for Hearing

    If that happens, the Office of the Public Guardian and Trustee will send you a detailed letter explaining next steps. You’ll have to file the form below with the court, set a hearing date and notify all parties involved.
     
  • If it’s an application by hearing, the person who has concerns, or their lawyer, goes to court on the date of the hearing to discuss their concerns.

If the accounts are approved

You, the adult, and the people who received notice of the application will receive a copy of the court order. It’ll 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

Either the court or the Office of the Public Guardian and Trustee will let you know if the court has any questions about your accounts, or if the court is not prepared to approve your accounts.

Created:
Modified: 2017-02-21
PID: 18044

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