Provincial probate rules

Alberta

Fees are payable on the value of property located in Alberta that

passes through the estate, less debts and encumbrances. Fees are charged based on the net value of the estate as follows:

 

Estate value Fee

≤$10,000 $25

>$10,000 but ≤ $25,000 $100

>$25,000 but ≤ $125,000 $200

>$125,000 but ≤ $250,000 $300

>$250,000 $400

 

British Columbia

Probate fees are payable on the value of assets that pass through the estate, which includes the gross value of:

(a) the real and tangible personal property situated in British Columbia, and

(b) if the deceased was ordinarily resident in British Columbia immediately before the date

of death, the intangible personal property of the deceased, wherever situated.

No fee is payable if the value of the estate does not exceed $25,000.

If the value of the estate exceeds $25,000, the fee is:

(a) $6 for every $1,000 or part of $1,000 by which the value of the estate exceeds $25,000 but is not more than $50,000, plus

(b) $14 for every $1,000 or part of $1 000 by which the value of the estate exceeds

$50,000.

There is also a general filing fee of $208 for estates over $25,000.

 

Manitoba

Fees are payable on property devolving to the personal representative.

For an application made on or after July 1, 2005:

(a) where the value of the property devolving is $10,000 or less, $70.

(b) where the value of the property devolving is more than $10,000, $70 plus $7 for

every additional $1,000 of value or fraction thereof.

 

New Brunswick

The tax is payable on the value of all assets that pass through the

estate, including the real property (less encumbrances) as well as the personal assets.

Fees are charged based on the value of the estate as follows:

 

Estate value Fee

≤$5,000 $25

>$5,000 but ≤ $10,000 $50

>$10,000 but ≤ $15,000 $75

>$15,000 but ≤ $20,000 $100

>$20,000 $5 per $1,000 or part thereof

 

Newfoundland

The fee applies to “the estate in Newfoundland and Labrador”. Property located outside of Newfoundland and Labrador is not included.

The fee is calculated as follows:

(a) For estates of $1,000 or less, the fee is $60.

(b) For estates over $1,000, the fee is $50 per $1,000.

 

Northwest Territories

The probate tax is based on the value of all property, real and

personal, within the Northwest Territories, that passes through

the estate. The filing fee is based on the value of all real and personal property located in NWT that passes through the estate, less any debts or liabilities against that property.

Probate tax is determined as follows:

 

Estate value Fee

≤$10,000 $25

$10,001 to $25,000 $100

$25,001 to $125,000 $200

$125,001 to $250,000 $400

>$250,000 $400

 

In addition, a “filing fee” is charged as follows:

 

Estate value Fee

≤$500 $8

$501 to $1,000 $15

> $1,000 $3 per thousand, or fraction thereof

 

Nova Scotia

The “value of the estate” means the value of the assets that pass

by a will, or a trust under a will, or upon intestacy. It is calculated as:

(a) the gross value of the personal property of the deceased; and

(b) the fair market value of the real property of the deceased less the amount of any

mortgages and encumbrances on that property.

Fees are charged based on the value of the estate as follows:

 

Estate value Fee

≤$10,000 $78.54

>$10,000 but ≤ $25,000 $197.48

>$25,000 but ≤ $50,000 $328.65

>$50,000 but ≤ $100,000 $920.07

>$100,000 Flat fee of $920.07, plus $15.53 for every $1,000 or fraction thereof over $100,000

 

Nunavut

Probate fees apply to the value of all property, real and personal, located within Nunavut, less any debts and liabilities against that property.

Probate fees are charged as follows:

 

Estate value Fee

≤$10,000 $25

$10,001 to $25,000 $100

$25,001 to $125,000 $200

$125,001 to $250,000 $300

>$250,000 $400

 

Ontario

The estate administration tax (EAT) is calculated on the total value of the assets that pass

through the estate. Any encumbrance on real property is deducted from the estate value.

The tax is calculated as follows:

(a) $5 for each $1,000, or part thereof, of the first $50,000 of the value of the estate, and

(b) $15 for each $1,000, or part thereof, of the value of the estate exceeding $50,000

If the estate does not exceed $1,000, the estate is exempt from tax.

 

Prince Edward Island

Probate tax is payable on the gross assets that pass through the estate.

Fees are charged based on the value of the estate as follows:

 

Estate Value Fee

≤$10,000 $50

$10,001 to $25,000 $100

$25,001 to $50,000 $200

$50,001 to $100,000 $400

>$100,000 $400, plus $4 per $1,000 or part thereof over $100,000

 

Quebec

The fee is fixed and is not contingent on the estate value.

Probate is not required for notarial wills. The cost of filing an application for the probate of a non-notarial will is $95.

 

Saskatchewan

Fees are payable on the value of all the real and personal property that passes through the estate. The value of real estate is reduced by the amount of any mortgage (to the extent that mortgage exceeds any mortgage insurance payable to discharge the mortgage).

The value of the estate also excludes:

  •  

    personal property outside Saskatchewan, if the deceased person was domiciled outside Saskatchewan on the date of death; and

  •  

    real property outside Saskatchewan.

The fee is $7 on every $1,000 of value passing through the estate.

 

Yukon Territories

The fee applies to real and personal property that passes through the estate. It excludes the first $25,000 of real property that is transferred to the surviving spouse or minor children.

For estates of $25,000 or less, no fee is payable. For estates that exceed $25,000, the fee is $140.

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