BC Estate Information Return: Is There One and What to File

If you searched for an estate information return, you may have seen it mentioned in connection with probate. That return is an Ontario requirement. British Columbia does not use that name.

This article explains what BC requires in its place, who files it, what it contains, and what happens if something changes after the grant. It does not set a BC deadline for a return that does not exist, and the timing of tax filings is worth confirming with the Canada Revenue Agency or an accountant.

This article covers the law of British Columbia.

What BC uses instead

In BC the equivalent disclosure is the Statement of Assets, Liabilities and Distribution. The applicant files an affidavit of assets and liabilities, in Form P10 for a domiciled estate.

The Probate Fee Act ties the probate fee to the gross value of the estate as stated in that Statement, which is exhibited to the affidavit leading to the grant. So the form does double duty: it tells the court what the estate holds and sets the fee.

Who files it and when

The applicant for the grant files it under Rule 25-3(2)(g) of the Supreme Court Civil Rules. It may be filed at the same time as, or after, the other application documents.

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

Exception: if the deceased was not domiciled or ordinarily resident in BC at death and property outside BC is or will be administered abroad, the applicant may file Form P11 instead.

What goes into the statement

• Real and tangible personal property of the deceased situated in British Columbia that passes to the personal representative.
• If the deceased was ordinarily resident in BC just before death, intangible personal property such as bank accounts and securities, wherever situated.
• Liabilities and the proposed distribution, as the form title indicates.
• Assets that pass directly to someone else, such as by survivorship or a valid beneficiary designation, are outside the fee base, so check each asset.

If a beneficiary designation is invalid, the named person has died, or the estate is named, the benefit may be payable to the estate and form part of the fee base.

Real estate in another province or country is outside the fee base, because real property and tangible personal property count only if situated in British Columbia.

Jointly held land with a right of survivorship passes to the survivor rather than to the personal representative. There is an exception: if joint tenants cannot be shown to have survived each other, or die simultaneously, each is deemed to have held the property as a tenant in common, so a share can pass through the estate. How a particular joint holding is treated depends on the facts, so it is worth confirming with a lawyer.

How the statement sets the probate fee

When the value of the estate 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 the value exceeds $50 000. No probate fee is payable if the value of the estate does not exceed $25 000. No fee is payable on a grant de bonis non, a cessate grant or a double probate.

Any part of $1,000 is charged as a full $1,000, so an estate of $1,000,500 is charged as $1,001,000.

The Act defines the value of the estate as its gross value and contains no deduction for debts or mortgages in that definition. Confirming how a mortgage or other debt affects your situation with the court registry or a lawyer is sensible.

The probate fee is in addition to the court fees to start the proceeding and file documents. The $200 charge is the Supreme Court filing fee for commencing a proceeding, and it is separate from the fee on estate value. It is not payable to file for and obtain a grant if the person died leaving an estate that does not exceed $25 000 in value.

Correcting the statement after filing

If after the grant you learn of an undisclosed asset, or that a value must be revised, you must disclose it to the court and pay the government the difference between the fee paid and any greater fee that would have been payable.

Likewise, if you find assets or liabilities not referred to in the affidavit, or information that is incorrect or incomplete, you must promptly file a supplemental affidavit, Form P14 (or P15 for a non-domiciled grant), and pay all related fees.

What to do next

• Confirm the deceased's residence and domicile to know whether Form P10 or P11 applies.
• List all assets and liabilities, noting which pass to the estate and which pass directly to others.
• Plan to pay the probate fee before the grant issues, since the registrar issues the grant once all fees payable on the filing, including probate fees, have been paid.
• Remember the deceased's final T1 return must be filed by the legal representative, and a T3 return may be needed for the estate.
• Ask a lawyer or accountant about tax filing dates, which depend on the date of death.

Frequently asked questions