C-25 - Code of Civil Procedure

Section 534 Disposition versions

1994-01-01

534. The account must be divided into two parts, one for revenue, the other for expenditure, and must close with a recapitulation establishing the balance between revenue and expenditure.

The account is prepared according to generally recognized accounting principles and those provided in the Civil Code in Title VII of the Book on Property, dealing with the Administration of property of others. Receivables are entered under revenue and the cost of preparing and verifying the account and required copies is entered under expenditure, but not so the costs of the judgment ordering the accounting, except with the permission of the court.

1965 (1st sess.), c. 80, a. 534; 1992, c. 57, s. 289.

1977-12-31

534. The account must be divided into two parts, one for receipts, the other for expenses, and close with a recapitulation establishing the balance. A statement of anything that remains to be recovered is added thereto.

Under receipts must be placed not only all sums which have been received, but also those which should have been received. Under expenses may be placed travelling expenses and the cost of preparing and verifying the account and of any copies required, but not the costs of the judgment ordering an accounting, unless with the permission of the court.

1965 (1st sess.), c. 80, a. 534.