Joanne Murphy


Happy New Year to each one of you. I hope that the New Year brings you much peace and happiness as well as good health.

Many of you have heard of The Estate Administration Tax Act (EATA) originally passed in 1998. It refers to the payment by Trustee Administrators or Executors of an administration tax, commonly known as probate fees. The following is clarification provided by Provincial Office after consultation with legal counsel.

In January 2015, a new Regulation under EATA was enacted related to information required under various sections of the Act. Trustees must provide information about the deceased person as prescribed by the Minister of Finance. The information must be provided within a timeframe prescribed. When the Act was passed, that timeframe was not outlined. Another section of EATA states that the previous section about the timeframe applies to applications for estate certificates (probate) made on "or after such later date as may be prescribed by the Minister of Finance."

The "later date" is what was prescribed in the new Regulation passed in January 2015. It basically states that information about a deceased person must be provided by the estate representative (trustee) no later than 90 days after estate certificate is issued.

The new Regulation also prescribes the information that is requested, including: Name, Address, Date of Birth, Date of Death, complete list of assets, Name and contact information for estate representative, and the date on which the certificate was issued. The estate representative must update or amend information previously provided if it is determined that the information was incomplete or incorrect when initially communicated.

Most importantly, Estate or Probate fees have not changed as a result of the new Regulation. The regulation simply provides for the timeline of the reporting structure and the type of information required by the provincial government.