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RULE 24
ACCOUNTS

Analysis



Summary order for account

24.01. Where a claim in a proceeding is for an account or involves taking an account, a plaintiff may, at any time after the defence has been filed or the time for filing it has expired, apply for an order under Rule 24.

1986 c42 Sch D rule 24.01

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Order of the Court

24.02. On the hearing of an application under Rule 24 the Court may, notwithstanding that any other relief is sought or other issue is to be tried ,

(a) try any preliminary question;

(b) direct any account or inquiry to be taken or made;

(c) appoint a referee or any other person to take or inquire into any account, and the provisions of Rule 43 shall apply with any necessary modification;

(d) give directions as to the manner in which an account is to be taken or vouched, including the right to direct that any relevant book of account be evidence of the truth of any matter contained therein, with liberty for an opposing party to take such objection thereto as the opposing party thinks fit;

(e) permit an accounting party to be examined on discovery to ascertain what is admitted or contested between the parties;

(f) direct any voucher to be produced at a convenient place for inspection by an opposing party who shall have the right to make copies thereof;

(g) where there has been an undue delay in the prosecution of an account or inquiry, require the party or person involved to explain the delay, with power to make an order staying or expediting the proceeding or for the other conduct thereof and costs;

(h) where undue difficulty or delay has occurred or is liable to occur in ascertaining whether any person is entitled to share in a fund, order the payment of the share of any ascertained person without reserving any part of the share to meet the subsequent costs of ascertaining the share or whereabouts of any other person;

(i ) direct any party or person to take over the conduct of a proceeding upon such terms and conditions as it thinks just;

(j) disallow in whole or in part the salary or compensation of an accounting party for the accounting party's services;

(k) order any amount, certified on the taking of the account to be due to any party, to be paid to the party within a specified time; or

(l) make such other order, including an order for costs, as is just.

1986 c42 Sch D rule 24.02

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Accounts to be made, verified, etc.

24.03. Where an account has been ordered to be taken, the accounting party shall, unless it is otherwise ordered,

(a) make out the accounting party's account;

(b) verify the account by affidavit;

(c) number consecutively the items on each side of the account; and

(d) file the account and affidavit with the Court and notify any other party that the accounting party has done so.

1986 c42 Sch D rule 24.03; 36/14 s28

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Notice of alleged omissions or errors

24.04. Where a party seeks to charge an accounting party with an amount beyond that admitted in an account to have been received or alleges that any item of an account is erroneous as to amount or otherwise, the party shall give him notice thereof stating, as far as the party is able, the amount sought to be charged with particulars thereof or the grounds for alleging any item is erroneous.

1986 c42 Sch D rule 24.04

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Allowances

24.05. In taking an account, all just allowances shall be made without any direction to that effect.

1986 c42 Sch D rule 24.05