Civil Procedure Rules of Nova Scotia  
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Part 15 - Other Kinds of Proceedings

Rule 66 - Account

Scope of Rule 66
66.01   A party may obtain an order for an accounting, in accordance with this Rule.
Final order for accounting
66.02 (1) A party who claims an accounting, or makes a claim necessarily involving the taking of accounts, may make a motion for the accounting.
  (2) The party must satisfy a judge that the party is entitled to the accounting under Rule 8 - Default Judgment, under Rule 13 - Summary Judgment, or on the trial of an action or the hearing of an application.
Accounting before or after judgment
66.03 (1) A judge who is satisfied on both of the following may order an accounting before or during the trial of an action or the hearing of an application:
the accounting is necessary for the adjudication of a claim;
it is just to order the accounting although claims are not finally adjudicated.
  (2) A judge who is satisfied that taking accounts is necessary to give effect to a final order, such as an order for a money judgment, may order an accounting.
Content of order
66.04 (1) An order for an accounting must direct an account to be taken and may provide for an inquiry to be made into an account.
  (2) The order must require the following parties to prepare and file the following kinds of statements:
the party required to account, a detailed statement of receipts and disbursements and an accurate statement of assets and liabilities relevant to the accounting;
the other party, a statement of acknowledgements and disputes including the party’s reasons for disputing a receipt or disbursement.
  (3) The order may include terms or directions on any of the following subjects:
a deadline for the party required to account to file financial statements;
a deadline for the other party to file a statement of acknowledgements and disputes;
disclosure of documents, such as books of account, receipts, and vouchers relevant to the disputed accounts;
discovery by the other party of the party required to account on the disputed accounts;
joining a person under Rule 35 - Parties, or appointing a person to represent an unascertained person under Rule 36 - Representative Party;
appointing a referee to take the account and inquire into disputed accounts, in accordance with Rule 11 - Reference;
appointing a time, date, and place for the account to be taken and inquiry to be conducted, if it is to proceed before a judge rather than a referee;
anything the judge considers reasonable or necessary.
Order settling accounts
66.05   The judge who takes the accounts, or finally determines the issues after a referee files a report, must settle the accounts including all just allowances, and the judge may also do any of the following:
allow or disallow part or all of the fees or disbursements claimed by the party required to account;
order costs;
determine who is entitled to the balance and order payment to that person;
give directions for payment of money or delivery of other property that the party required to account continues to hold;
give directions for the trial or hearing of the remaining issues in the proceeding.