ESTATE OF HAGINICOLAKIS (RE)

The Applicant applied for an Order declaring the Respondent, the Personal Representative of the Estate of Thomas Haginicolakis (the “Estate”), to be in civil contempt for failing to provide a “true and perfect” accounting of the Estate. A prior Order required the Respondent to provide an accounting pursuant to the Surrogate Rules, Alta Reg 130/1995 (the “Accounting Order”). The Respondent argued that they complied by providing financial materials, including bank records and tax summaries.

The Court found that the Respondent failed to meet the “high bar” required for a “true and perfect” accounting. The Surrogate Rules prescribed specific elements for estate financial statements, and the Court noted that it was the responsibility of the Personal Representative to compile and explain the Estate’s accounts. The Court identified significant deficiencies in the materials provided, including certain taxable income not shown or readily calculable from the financial records provided.

On the Application for civil contempt, the Court applied Rule 10.52(3). Justice McLeod found that the Accounting Order was clear, that the Respondent had actual knowledge of it, and that she had intentionally failed to comply without a reasonable excuse. The fact that the Respondent provided some financial records did not amount to compliance with the Accounting Order.

The Court declared the Respondent to be in civil contempt, but granted the Respondent an opportunity to purge the contempt by providing a compliant accounting within 60 days of the decision.