Freeland Estate (Re), 2014 ABQB 705

Court of Queen ’ s Bench of Alberta Citation: Freeland Estate (Re), 2014 ABQB 705 Date: 20141117 Docket: ES03 141723 Registry: Edmonton In the Matter of the Estate of Helen Bell Freeland Between: Cynthia Odegard Applicant - and - David Freeland and Jane Freeland Respondents _______________________________________________________ Memorandum of Decision of the Honourable Mr. Justice B.R.

Burrows _______________________________________________________ [ 1 ] Cynthia Odegard seeks an order requiring David and Jane Freeland to provide certain specific information concerning the administration of the Estate of Helen Bell Freeland. [ 2 ] Helen Bell Freeland died on September 21, 2012. In her Will she appointed her son, David Freeland and his wife, Jane

Freeland, as her personal representatives. She left her estate to five of her grandchildren. Cynthia Odegard is a daughter of David and Jane Freeland, a granddaughter of Helen Bell Freeland, and one of the beneficiaries of the estate. [ 3 ] Application of probate was filed on October 11, 2013, more than a year after Helen Freeland died. Probate was granted by Marceau J. on October 30, 2013. The application stated the net value of the estate to be in excess of $4.5 million.

About half of the value of the estate as listed in the application relates to land. [ 4 ] The materials include a considerable amount of correspondence passing between counsel for Ms. Odegard and counsel for the Executors. It is apparent that Ms. Odegard is concerned that the Executors are not being sufficiently diligent in the administration of the estate. She is also concerned that the Executors have not provided information she has requested concerning the estate, or have not provided it in prompt reply to her requests.

It appears she is also concerned about the distribution of items of personal property which are in her grandmother’s house. She would like to receive some specific items to which she attaches sentimental value as part of her share of the distribution of the estate. Her efforts to secure assurance that the Executors will exercise their discretion, as created by the Will, to accommodate her wishes in that regard have failed to date. [ 5 ] Much of the land in the estate is subject to litigation commenced against the estate by another son of the deceased who claims an interest by way of adverse possession.

That litigation, according to the Executors, is likely to drag on for a significant time. Another piece of property, Helen Freeland’s home, which is not affected by the litigation, is to be sold this month. When that sale closes it is likely that arrangements will have to be made for the disposal and/or distribution of the personal property because, as I understand the evidence, it is presently located at the property to be sold. [ 6 ] It is apparent from reading the evidence that the strained relations between Ms.

Odegard and her parents, the Executors, are behind the problems that have inspired this application. [ 7 ] Surrogate Rule 97 provides:

(1) A personal representative must give an accounting of the administration of the estate at regular intervals, (

a) by preparing financial statements showing the property and money received and the property distributed and the money paid out respecting the administration of the estate, and (

b) by giving the financial statements to the beneficiaries.

(2) Unless the court orders a longer or shorter period, a personal representative must give an accounting of the administration of the estate every 2 years after the date of death or the date of the end of the latest period for which an accounting is given.

(3) The court may require, or a person interested in the estate may apply to the court for an order requiring, the personal representative to give an accounting of the administration of the estate at any time. . . . [ 8 ] Rule 98 addresses the contents of the financial statements referred to in Rule 97. Amongst other things they are to contain “an inventory of property and debts at the beginning and end of the accounting period”. [ 9 ] It is over 2 years since Helen Bell Freeland died. Ms. Odegard is entitled to the accounting contemplated by Rule 97.

I direct that, subject to my direction as to the household goods and personal effects of the deceased as set out in the next paragraph of this memorandum, the Executors provide that accounting by December 31, 2014. I direct that hereafter they provide an accounting for the period ending on the anniversary of Helen Freeland’s death every year by the end of November of that year. [ 10 ] I further direct that unless the Executors have proposed and the beneficiaries have, or at least Ms.

Odegard has, accepted, some process for dealing with the chattels which are described in the application for probate as Household Goods, Personal Effects by December 15, 2014, the Executors are to provide a complete inventory of those items to the beneficiaries by January 31, 2015. I make that order pursuant to Rule 98(5). [ 11 ] These directions do not extend to all of the items listed in Ms. Odegard’s application. The submissions at the hearing of this application did not include reference to any authorities to support the position that Ms. Odegard is entitled to anything more than the Rules contemplate.

I decline at this time to go beyond the Rule. [ 12 ] The Executors did not comply with Rule 97 as they ought to have. Ms. Odegard shall therefore have her costs of this application. The affidavit filed by the Executors establishes that though their administration of the estate has taken and will take significantly more time than contemplated by the traditional “executor’s year” they have nevertheless been appropriately diligent to this point, except in failing to comply with Rule 97. In my view it is appropriate in these circumstances that both Ms.

Odegard’s costs and the Executors’ costs in relation to this application be paid out of the estate. Heard on the 5 th day of November 2014.

Dated at the City of Edmonton, Alberta this 17 th day of November 2014. B.R. Burrows J.C.Q.B.A. Appearances: Kari L. Sejr for the Applicant Joseph J. Kueber, Q.C. for the Respondents