Do Property and Assets Outside BC Count Toward BC Probate Fees?

If the person who died owned a cottage in Alberta, a condo abroad, or an account with a foreign bank, you may wonder whether all of that adds to the probate fee you pay in British Columbia. The answer depends on what kind of asset it is and where the person was living at death.

This article walks through how the Probate Fee Act decides which assets count, how the fee is worked out, and what to do if something is missed. It explains how things generally work. A lawyer or the court registry can confirm how it applies to a particular estate.

This article covers the law of British Columbia.

What the BC probate fee is based on

The fee is charged on the "value of the estate" as defined in the Probate Fee Act. That is the gross value, as sworn in a Statement of Assets, Liabilities and Distribution that is exhibited to the affidavit leading to the grant or resealing.

The definition only covers property that passes to the personal representative at the date of death. Assets that pass straight to someone else, for example by right of survivorship or a valid beneficiary designation, fall outside the definition, so each asset should be checked against it. There are exceptions. If joint tenants cannot be shown to have survived each other, or die simultaneously, each is treated as having held the property or joint account as a tenant in common, so the deceased's share can pass through the estate, and a joint holding that is only a tenancy in common (no survivorship) passes to the personal representative. In the same way, if a beneficiary designation is invalid, the named beneficiary has died, or the estate is named, the benefit may be payable to the estate and so form part of the fee base.

Real estate and physical belongings outside BC

Real property and tangible personal property, such as vehicles and household goods, count only if they are situated in British Columbia. A cottage in Alberta or a condo in another country is therefore outside the BC fee base.

This holds even if the person lived in BC. Where the property is located is what matters for these kinds of assets.

Bank accounts, investments and other intangible property

Intangible personal property, such as bank accounts and securities, is treated differently. If the person was ordinarily resident in BC immediately before death, this property counts wherever it is situated.

If the person was not ordinarily resident in BC, intangible property located outside BC does not count, and only BC real and tangible property plus BC-situated assets are included.

The government may make regulations defining "gross value" and "situated in British Columbia" for the Act, so it is sensible to confirm any borderline asset with the court registry.

How the fee is calculated, with examples

No probate fee is payable if the value of the estate does not exceed $25 000. When the value exceeds $25 000, the fee is $6 for every $1 000 (or part of $1 000) by which the value exceeds $25 000 up to $50 000, plus $14 for every $1 000 (or part of $1 000) by which it exceeds $50 000. The Act's definition contains no deduction for debts or mortgages, so the fee is worked out on gross value.

• An estate of exactly $50,000 owes $150.
• An estate of $500,000 owes $150 plus $6,300, for a probate fee of $6,450.
• An estate of $1,000,000 owes $150 plus $13,300, for a probate fee of $13,450.
• Any part of $1,000 is charged as a full $1,000, so $1,000,500 is charged as $1,001,000.

A separate $200 court filing fee applies when starting the proceeding, and it is not part of the probate fee. On a $1,000,000 estate the two together come to $13,650. The $200 court filing fee is not payable to file for and obtain a grant of probate or administration if the person died leaving an estate that does not exceed $25 000 in value. Fee amounts can be amended, so confirm the current figures before relying on them.

Forms, payment timing and corrections

For an estate of someone domiciled in BC, the applicant files an affidavit of assets and liabilities in Form P10. If the person was not domiciled or ordinarily resident in BC at death and property outside BC is or will be administered abroad, the applicant may instead file Form P11.

The probate fee must be paid before the grant or resealing issues, and the personal representative pays it on behalf of the estate in that representative capacity, not personally. The registrar issues the grant once all fees payable, including probate fees, have been paid.

If an asset was left out or a value was wrong, the personal representative must act. After the grant, they must disclose it to the court and pay the difference between the fee paid and any greater fee that would have been payable. The applicant must also promptly file a supplemental affidavit (Form P14, or P15 for a non-domiciled grant) and pay all related fees, including applicable probate fees.

What to do next

• List every asset and note where it is located and how it is held.
• Mark which assets pass outside the estate, such as joint property with survivorship or assets with a valid beneficiary designation.
• Note whether the person was ordinarily resident in BC immediately before death.
• Gather statements for debts, but remember they are not deducted in the Act's definition of value.
• Ask the court registry or a lawyer to confirm how any foreign or borderline asset is treated.
• Keep records so any later-discovered asset can be reported promptly.

Foreign assets may also raise legal and tax questions in the other jurisdiction. A lawyer or accountant can help with those.

Frequently asked questions