- The probate tax is paid when you apply, and it is based on the value of the estate as of the date of death.
- Personal property counts at gross value, while land counts at fair market value less registered mortgages and encumbrances.
- After the grant, a full inventory is filed within 3 months and the tax can be adjusted up, down or left unchanged.
Probate in Nova Scotia involves a court charge that is worked out from the size of the estate. Many families want a number early, but you cannot get a reliable one until you know what counts toward the estate's value.
This article explains how the value is worked out and when the payment is made. The dollar amounts in the court's fee table change from time to time, so you should read the current table from the Probate Court rather than rely on a figure you find elsewhere.
This article covers the law of Nova Scotia.
What the fee is based on
An application for a grant of probate must be accompanied by the original will with proof of execution, proof of death, any required renunciations or security, and payment of the probate tax. So the payment is made at the start, not at the end.
The amount depends on the value of the estate. The value used for tax, security and inventory is the gross value of personal property plus the fair market value of real property, less registered mortgages and encumbrances.
Probate is generally needed when property is registered solely in the deceased's name, because it cannot be transferred to beneficiaries without court approval. For assets with a named beneficiary or joint owner, probate may be needed only if the asset holder, such as a bank, investment company or insurer, asks for it to prove authority, and that request is usually made only for sole-name assets. Land held as a joint tenant passes by survivorship without a grant.
How to work out the value
| Item | How it is counted |
|---|---|
| Personal property (bank accounts, vehicles, investments) | Gross value, with unsecured debts not deducted |
| Real property in Nova Scotia | Fair market value less registered mortgages and encumbrances |
| Mobile home | Treated as personal property |
| Real property outside Nova Scotia | Excluded from the value of assets passing under the will on Form 8 |
| Real property held in joint tenancy | Excluded on Form 8, so survivorship property does not add to the fee value |
| Insurance | Excluded on Form 8 |
The estate is valued as of the date of death. If the court believes the value exceeds the inventory figure, it may inquire into the matter. Being careful and consistent with your numbers from the beginning helps avoid questions later.
Applying the court's fee table
Once you have the value, you apply it to the current Probate Court costs and fees table published by the Courts of Nova Scotia. Do not rely on older figures you may see online, since the amounts may have changed.
The application itself is made on the correct form. Form 8 (or 8A) is the application for a grant of probate, Form 9 (or 9A) is for a grant of administration, and Form 10 (or 10A) is for administration with will annexed.
Probate applications are dealt with by a Registrar of Probate for the district, and estate records are kept at the Registrar's office in each district.
Adjustments after the grant
After the grant, the personal representative files a full inventory in Form 29 within 3 months. The affidavit in Form 29 adjusts the probate tax under s. 87(1) of the Probate Act, with the result being no change, an additional payment, or a refund.
This means an early estimate does not have to be perfect, but it should be honest and well supported. Keep records of how each value was reached.
Other steps follow the grant. Within 30 days after a grant is issued, the personal representative must serve notice of the grant on each person who is or may be entitled to share in the estate, and proof of service is due within 60 days, although the registrar may extend these times. The estate is also advertised in the Royal Gazette for six months, after which the estate can move to distribution.
- Gather date-of-death statements for every account and investment.
- Get a realistic market value for any land, and find out what mortgages are registered against it.
- Note which assets are jointly held, outside Nova Scotia, or insurance, since these are excluded on Form 8.
- Remember the commission paid to the personal representative is a separate subject and is set by the court.
What to do next
- Locate the original will, because the original must be filed as an exhibit to an affidavit when you apply.
- Make a list of assets with date-of-death values.
- Confirm any registered mortgages on land.
- Check the current fee table with the Probate Court before you prepare payment.
- Make sure the affidavit is sworn before a barrister, notary public, registrar or deputy registrar, as an incomplete application may be rejected with a Form 17 notice.
- Diarize the 3-month deadline for the Form 29 inventory.
Frequently asked questions
When do I pay the probate tax?
Payment of the probate tax accompanies the application for the grant. After the grant, the Form 29 inventory can lead to no change, an extra payment or a refund.
Does the value include debts?
Registered mortgages and encumbrances reduce the land value counted, but unsecured debts are not deducted from personal property. That is why the value used can differ from what is left after debts.
What value date is used?
The estate is valued as of the date of death. The court may inquire if it believes the value exceeds the inventory figure.
Where can I find the exact dollar amounts?
The current costs and fees table is published by the Probate Court through the Courts of Nova Scotia. Check it directly, as amounts can change, and ask the registrar's office if you are unsure which value applies.
Sources
- Courts of Nova Scotia – Probate Court — courts.ns.ca
- Probate Court Practice, Procedure and Forms Regulations — novascotia.ca
- Probate Act, s. 76 (as reported via Probate Act, SNS 2000, c 31 and Department of Justice guidance) — novascotia.ca
- Courts of Nova Scotia – Dealing with an Estate at Probate Court — courts.ns.ca
- Service Nova Scotia – After the loss of a loved one — novascotia.ca
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
This is a wills & estates question
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