BC Supreme Court makes executor bear his own costs for preparing and passing accounts

The British Columbia Supreme Court has found no realistic possibility that an executor could justify claiming the maximum rate of five percent for his fees, given his evidence regarding his work to administer the estate. 

In Gowans Estate (Re), 2026 BCSC 17, the estate’s beneficiaries included the British Columbia Society for the Prevention of Cruelty to Animals (BC SPCA). 

In a statement, the executor claimed a disbursement for speculation and vacancy tax in the amount of $17,956.18. He also requested reimbursement of the following expenses: 

• medical oxygen supplies (the VitalAire expenses): $1,252.33 
• 14 months of cable services (the Shaw Cable expenses): $2,562.56 
• dog food/care, including a live-in caregiver for the dogs: $35,250 

He also sought an executor’s fee, valued at five percent of the estate’s gross value, calculated at $49,090.47. 

On Nov. 4, 2025, Associate Judge John Bilawich issued reasons: 

• wholly disallowing the items for VitalAire, Shaw Cable, and dog food/care, amounting to a total reduction of $39,064.89 
• allowing the item for speculation and vacancy tax, while qualifying that it was unclear whether the entire amount was justified 
• considering the executor’s apparent lack of care and attention to the item for speculation and vacancy tax when addressing the appropriate quantum of his fee 
• rounding up the executor’s fee to $15,000, calculated at 1.5 percent of the estate’s gross value 
• noting that the executor’s fee awarded was $34,090.47 less than the amount claimed 

BC SPCA sought the denial of the executor’s costs related to his passing of accounts. It noted that the executor: 

• unnecessarily delayed completing the estate administration 
• unreasonably delayed responding to reasonable requests for additional information on expenses claimed 
• showed minimal skill in administering the estate, including by failing to pursue tax savings via charitable tax receipts, failing to challenge a 2019 speculation and vacancy tax assessment over the deceased’s residence, and making inappropriate arrangements for in-home care for the deceased’s pet dogs 
• failed to maximize the estate residue 
• provided materially different expense claims in response to a request for backup information 
• raised the amount of remuneration sought in response to legitimate questions regarding the accounts 

BC SPCA requested special costs from the estate. 

Executor to bear his own costs

The Supreme Court of British Columbia ordered the executor to bear his own costs associated with preparing and passing his accounts for three reasons. 

First, the court noted that the $35,250 in expenses claimed for live-in dog care only arose in the second version of the executor’s accounts, partly in response to BC SPCA’s request for backup information on expenses claimed in the first version of his accounts. 

Second, while the dog care expenses allegedly reflected the deceased’s verbal request to the executor, the court saw no basis for this claim in the will. 

Third, the court pointed out that the executor increased his fee from three percent to five percent, the maximum remuneration rate, in the second version of his accounts, without an explanation and in response to BC SPCA’s request for backup information. 

According to the court, the executor’s intentional insertion of amounts into the second version of his accounts effectively forced BC SPCA to contest the passing of his accounts, amounted to an inappropriate overreaction to a beneficiary’s request for an accounting, and prevented an easier compromise. 

Lastly, the court found it appropriate to issue an order entitling BC SPCA to its costs related to the passing of accounts as special costs from the estate.