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Digest of the Week | Passing of Accounts

Passing of Accounts

Ball v. Sizeland et al | 2018 MBCA 85 | Manitoba Court of Appeal

Estates and trusts --- Estates — Passing of accounts — Accounting — Miscellaneous
In deceased's will, he left wife only life estate in his share of condominium — Deceased's children were made his attorneys through power of attorney — Children were beneficiaries, and one of them was executor — Wife, through her daughter as litigation guardian (applicant), brought unsuccessful application for accounting and equalization under Pt. IV of Family Property Act — Applicant appealed — Appeal dismissed — Applicant was not entitled as of right to accounting before master — Applicant was entitled to accounting, which occurred before applications judge — While R. 54 of Queen's Bench Rules gives jurisdiction for reference, there is nothing which prevents judge (who has jurisdiction of master) from doing so himself or herself — Application judge reviewed evidence with respect to allegations of assets having been misappropriated or improperly gifted and found that there was no merit to applicant's claims; there was no reason to set aside that conclusion — While application judge as satisfied as to extent of information received from respondents, he did not conclude that it was full disclosure but, rather, simply that it was sufficient for required determinations — There was no error in decision not to refer matter to master for accounting and equalization.
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