BILL NO. 2

1st Session, 58th General Assembly
Nova Scotia
48 Elizabeth II, 1999

Government Bill

Costs and Fees Act and Probate Act (amended)

The Honourable Michael G. Baker
Minister of Justice

First Reading: October 13, 1999

(Explanatory Notes)

Second Reading: October 15, 1999

Third Reading: October 26, 1999 (NO AMENDMENTS)

Royal Assent: October 28, 1999

Clauses 1 and 2

(a) require that every prothonotary, clerk of the Crown, sheriff, registrar of deeds and registrar of probate pay over monthly to the Province all fees collected by them, rather than only one third of such fees, which is now the case;

(b) remove a provision in the Costs and Fees Act that states that registrars of probate are not required to pay over to the Province fees from estates of less than $400; and

(c) remove provisions in the Costs and Fees Act that enable the Governor in Council to fix fees payable on grants of probate and on the closing of estates.

Clause 3 adds to the Probate Act provisions that directly impose taxes on grants of probate and on the closing of estates.

Clause 4 gives this Bill retroactive effect.

Be it enacted by the Governor and Assembly as follows:

1 Section 6 of Chapter 104 of the Revised Statutes, 1989, the Costs and Fees Act, is amended by

(a) striking out "one-third of" in the fourth line; and

(b) striking out clause (c).

2 Items (1), (2) and (13) under the heading "COURTS OF PROBATE" in the Schedule to Part I of Chapter 104 are repealed.

3 Chapter 359 of the Revised Statutes, 1989, the Probate Act, is amended by adding immediately after Section 9 the following Section:

9A (1) Upon the granting of any letters of probate or administration of the estate of a deceased person, including letters of administration with the will annexed, letters of probate or administration de bonis non, temporary letters, letters of administration pendente lite or ad collingenda bona, ancillary letters and resealing, the following tax is payable by the estate to the registrar of the court that makes the grant:

(a) on and after the first day of October, 1982, to and including the fourteenth day of January, 1985, the amounts set out in items (1) and (2) of Schedule "D" in order-in-council 82-1110 dated the fourteenth day of September, 1982;

(b) on and after the fifteenth day of January, 1985, to and including the thirty-first day of May, 1990, the amounts set out in items (1) and (2) of Schedule "D" in order-in-council 84-1501 dated the twenty-first day of December, 1984;

(c) on and after the first day of June, 1990, to and including the fourteenth day of January, 1995, the amounts set out in item (1) of Schedule "D" in order-in-council 90-558 dated the eighth day of May, 1990;

(d) on and after the fifteenth day of January, 1995,

(i) in estates not exceeding $10,000, $75,

(ii) in estates exceeding $10,000 but not exceeding $25,000, $150,

(iii) in estates exceeding $25,000 but not exceeding $50,000, $250,

(iv) in estates exceeding $50,000 but not exceeding $100,000, $500,

(v) in estates exceeding $100,000 but not exceeding $150,000, $600,

(vi) in estates exceeding $150,000 but not exceeding $200,000, $800, or

(vii) in estates exceeding $200,000, $800 plus an additional $5 for every $1,000 or fraction thereof in excess of $200,000.

(2) Where the estate pays the tax imposed by subsection (1), the registrar of the court may provide the following services or documents:

(a) every necessary act or step up to and including the issuing of the original grant, including proof of the will in common form upon the affidavit or affidavits of subscribing witnesses, taking oaths, filing papers and oaths, but not including the issuing of a dedimus and the fees on a preliminary hearing to take evidence in proof of a will or to determine the persons to whom the grant shall be made;

(b) the order for and issuing of a warrant of appraisement, taking of appraisers and subscribing the affidavit verifying the inventory and all filing fees in connection therewith; and

(c) one of each of the following upon request:

(i) certified copy of the letters testamentary or of administration,

(ii) certificate of probate or administration,

(iii) certified copy of the will.

(3) Upon the examination by a court of probate of a final account of the estate of a deceased person, together with the receipts and vouchers in support thereof and including the taking of any evidence of the executors or administrators in support of any items in the account, the subscribing of the affidavit in verification of the account and the filing of the account with the court, of the affidavits of service and publication of the citation and all other necessary papers and documents, issuing decrees, passing final accounts and allowing distribution upon settlement and taxation of costs, the following tax is payable by the estate to the registrar of the court:

(a) on and after the first day of October, 1982, to and including the fourteenth day of January, 1985, the amounts set out in item (13) of Schedule "D" in order-in-council 82-1110 dated the fourteenth day of September, 1982;

(b) on and after the fifteenth day of January, 1985, to and including the thirty-first day of May, 1990, the amounts set out in item (13) of Schedule "D" in order-in-council 84-1501 dated the twenty-first day of December, 1984;

(c) on and after the first day of June, 1990,

(i) in estates not exceeding $10,000, $50,

(ii) in estates exceeding $10,000 but not exceeding $25,000, $75,

(iii) in estates exceeding $25,000 but not exceeding $50,000, $125,

(iv) in estates exceeding $50,000 but not exceeding $100,000, $200,

(v) in estates exceeding $100,000 but not exceeding $150,000, $250,

(vi) in estates exceeding $150,000 but not exceeding $200,000, $350, or

(vii) in estates exceeding $200,000, $350 plus an additional $3 for every $1,000 or fraction thereof in excess of $200,000.

(4) Upon an application and grant of an order for adjournment respecting an estate of a deceased person, a tax of $10 is payable by the estate to the registrar of the court that grants the order.

(5) The taxes collected pursuant to this Section shall be paid over to the Minister of Justice and Attorney General for the use of the Province.

4 The taxes imposed by Section 9A of Chapter 359, as enacted by Section 3, are payable by the estate of each deceased person where letters of probate or administration of the estate, including letters of administration with the will annexed, letters of probate or administration de bonis non, temporary letters, letters of administration pendente lite or ad collingenda bona, ancillary letters and resealing, were granted on or after October 1, 1982, notwithstanding any order, judgment or decision of a court issued or made before the coming into force of this Act to the effect that the levies or fees imposed pursuant to the Costs and Fees Act were not payable by the estate or that the levies or fees were unconstitutional, void, invalid or unenforceable, including any order, judgment or decision of the Supreme Court of Nova Scotia issued or made in the proceeding that is entitled Hugh Balders et al. v. Attorney General of Nova Scotia et al. (No. 2) and that is proceeding number 154841 for the year 1999.