Probate Fee on a $1 Million Estate in BC: Worked Example

If you are the executor of an estate worth around $1 million, one of your first questions is likely how much probate will cost. British Columbia uses a tiered fee, so the answer is a calculation rather than a flat percentage.

This article walks through the arithmetic step by step, then explains which assets count toward the $1 million and which do not. The result can change a lot depending on what the estate actually holds.

This article covers the law of British Columbia.

The tiered rates in the Probate Fee Act

No probate fee is payable under the Probate Fee Act 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 the value exceeds $50 000.

This fee is in addition to the Supreme Court Civil Rules fees to start the proceeding and to file documents in it.

Some cases are treated differently. No probate fee is payable on a grant de bonis non, a cessate grant or a double probate. The $200 court filing fee is not payable to file for a grant if the person died leaving an estate that does not exceed $25 000 in value. For estates that receive a federal Memorial Grant for First Responders payment, a regulation authorizes remission of the probate fee where the fee is paid or payable on or after July 1, 2021.

Step-by-step: a $1,000,000 estate

• Step 1: the band from $25,000 to $50,000 is $25,000 wide, which is 25 units of $1,000. At $6 each, that is $150.
• Step 2: the amount above $50,000 is $950,000, which is 950 units. At $14 each, that is $13,300.
• Step 3: add the two together. The probate fee is $13,450.
• Finally, add the $200 court filing fee, for a total of $13,650.

The $200 is a separate court fee, not part of the Probate Fee Act calculation.

Other examples and the rounding rule

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. Being just over a round number can therefore add a small amount.

What counts as the $1 million

The Act defines the value of the estate as the gross value, as sworn in a Statement of Assets, Liabilities and Distribution exhibited to the affidavit leading to the grant. That definition contains no deduction for debts or mortgages. A mortgage on the family home therefore does not, on the wording of the Act, reduce the base, and it is sensible to confirm this with the court registry.

The base is limited to property that passes to the personal representative. It covers real and tangible personal property in British Columbia, and, if the person was ordinarily resident in BC immediately before death, intangible property such as bank accounts and securities wherever situated.

• Assets that pass directly to someone else, such as by right of survivorship or a valid beneficiary designation, fall outside the definition.
• Real estate in another province or country is outside the BC fee base.
• If a designation is invalid, the named beneficiary has died, or the estate is named, the benefit may be payable to the estate and count toward the fee.
• If joint owners cannot be shown to have survived each other, each is deemed to hold as a tenant in common, so a share can pass through the estate.

How real property is valued for this purpose depends on the facts, so ask a lawyer or the registry before choosing a figure.

What to do next

• List every asset and mark whether it passes to you as personal representative or directly to someone else.
• Note which property is in British Columbia and where the deceased was ordinarily resident.
• Prepare the Statement of Assets, Liabilities and Distribution carefully, because the fee is based on it.
• Remember the fee must be paid before the grant issues.
• If you later find an asset or a value needs revising, you must disclose it and pay the difference in fee.

If the estate has foreign assets, joint holdings or beneficiary designations, a lawyer can help you confirm what belongs in the fee base.

Frequently asked questions