176 /
Probate Fees
1
Notes
(1) Probate fees are charged by the courts in each province, with the exception of Québec,
to grant letters probate that confirm that the deceased’s will is valid and that the executor
has the authority to administer the estate. Generally, probate fees are payable on the value
of all property of the deceased that passes to the executor or administrator of the estate
through the deceased’s will. Each province has its own specific rules in determining if any
exceptions exist. The applicable provincial statute should be consulted for additional details.
Value of Estate
From
To
B.C.
2
Alta.
Sask.
Man.
$ 0
$ 5,000
—
$25
$7 per
$70
$1,000,
rounded to
nearest
$1,000
5,001
10,000
—
ü
ü
ü
10,001
15,000
—
$100
ü
$70 + $7 per
$1,000 in excess
of $10,000
15,001
20,000
—
ü
ü
ü
20,001
25,000
—
ü
ü
ü
25,001
50,000
$6 per $1,000
$200
ü
ü
50,001
100,000
$150 + $14 per
ü
ü
ü
$1,000 in excess
of $50,000
100,001
125,000
ü
ü
ü
ü
125,001
150,000
ü
$300
ü
ü
150,001
250,000
ü
ü
ü
ü
250,001
and over
ü
$400
ü
ü
Probate fee for
estate of $1,000,000
$13,658
$400
$7,000
$7,000
In the table, the “ü” mark indicates that the applicable rate is the same as that indicated above.
Current as of May 3, 2013
© 2013 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms
affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.