- The probate tax is paid with the application for a grant, and it is based on the value of the estate.
- Registered mortgages on land reduce the value counted, but unsecured debts are not deducted from personal property.
- The tax can be adjusted after the grant when the full inventory is filed, resulting in no change, an extra payment or a refund.
If you are administering an estate in Nova Scotia, one of the first questions is what it will cost to get the court's authority to act. The main court charge is the probate tax, and it depends on how the estate is valued.
This article explains how that value is worked out, what is counted and left out, and what happens if the first figure turns out to be wrong. The dollar amounts come from a fee table that can change, so you will want to check the current table before you file.
This article covers the law of Nova Scotia.
When the probate tax is paid
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. In other words, the tax is paid up front, when you apply.
The application for a grant of probate is Form 8 (or 8A). Form 9 (or 9A) is used for a grant of administration, and Form 10 (or 10A) for administration with will annexed.
If the application or required material is incomplete, the registrar may send a notice of rejection in Form 17 by ordinary mail. Getting the value and the payment right the first time helps avoid delay.
How the estate is valued
For tax, security and inventory, the value of the estate is the gross value of the personal property plus the fair market value of real property, less registered mortgages and encumbrances. The estate is valued as of the date of death.
| Type of asset | How it is counted |
|---|---|
| Personal property | Gross value; unsecured debts are not deducted |
| Land (real property) | Fair market value less registered mortgages and encumbrances |
| Mobile home | Treated as personal property |
So a registered mortgage on a house reduces the land value counted, but credit card balances or other unsecured debts do not reduce the value of personal property.
What is left out of the value
On the Form 8 application, the value of assets passing under the will excludes real property outside Nova Scotia, real property held in joint tenancy, and insurance. Joint property passing by survivorship therefore does not add to the value used for the fee.
- Land you own outside Nova Scotia is not included on that form.
- Land held in joint tenancy passes by survivorship and is not included.
- Insurance is not included.
Adjusting the tax after the grant
After the grant, the personal representative files a full inventory in Form 29 within 3 months. The Form 29 affidavit adjusts the probate tax under s. 87(1) of the Probate Act: there may be no change, an additional payment, or a refund.
If the court believes the value is more than the inventory figure, it may inquire into the matter. Keep accurate records of all estate property and debts from the start.
What to do next
- List every asset and note whether it is in the deceased's sole name, joint, or has a named beneficiary.
- Get date-of-death values, including the value of land and any registered mortgages.
- Check the current Probate Court costs and fees table on the Courts of Nova Scotia website for the amount at your estate value.
- Confirm with the registrar or a lawyer how to treat unusual assets before filing.
A lawyer or the registrar's office can confirm the figure for your estate before you apply.
Frequently asked questions
Are debts deducted when working out the probate fee?
Registered mortgages and encumbrances reduce the value of land counted. Unsecured debts are not deducted from personal property.
Is joint property included in the value?
Real property held in joint tenancy is excluded from the value of assets passing under the will on Form 8, so it does not add to the value used for the fee.
Can the probate tax change after I pay it?
Yes. The Form 29 inventory affidavit adjusts the tax, which can mean no change, an additional payment, or a refund.
Where do I find the exact dollar amounts?
The amounts are set in the Probate Court fee table, which can change over time. Check the current table with the Courts of Nova Scotia or ask the registrar for your district.
Sources
- Courts of Nova Scotia – Probate Court — courts.ns.ca
- Probate Court Practice, Procedure and Forms Regulations — 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
A single will with us is from $682.86, tax included. Third-party fees are extra.