Copyright (

c) Queen's Printer,

Victoria, British Columbia, Canada

License

Disclaimer

1998/99 Legislative Session: 3rd Session, 36th Parliament

FIRST READING

The following electronic version is for informational purposes only.

The printed version remains the official version.

HONOURABLE JOY K. MacPHAIL

MINISTER OF FINANCE AND

CORPORATE RELATIONS

BILL 55 – 1999

PROBATE FEE ACT

Contents

Section

Definitions

Probate fee

Power to make regulations

Tax and Consumer Rate Freeze Act

Transition

6-8

Amendments to this Act

Commencement

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the

Province of British Columbia, enacts as follows:

Definitions

1 In this Act:

"grant" means a grant or ancillary grant of probate and

administration;

"resealing" means a resealing under the Probate

Recognition Act ;

"value of the estate" means the gross value, as deposed to in a

Statement of Assets, Liabilities and Distribution exhibited to the affidavit leading to a

grant or to a resealing, as the case may be, of the real and personal property of the

deceased situated in British Columbia that passes to the personal representative at the

date of death.

Probate fee

(1) In addition to any fees payable under the Rules of Court to commence a

proceeding to obtain the issue of a grant or a resealing and to any fees payable under the

Rules of Court to file documents within that proceeding, a fee determined in accordance

with this

section must be paid to the government, before the issue of any grant or before

any resealing, as the case may be, on behalf of the estate of a deceased by the personal

representative of the deceased but is payable by that personal representative in his, her

or its representative capacity only.

(2) No fee is payable under this Act

(

a) on a grant de bonis non, a cessate grant or a double probate, or

(

b) if the value of the estate does not exceed $25 000.

(3) If the value of the estate exceeds $25 000, whether disclosed to the court before

or after the issue of the grant or before or after the resealing, as the case may be, the

amount of fee payable is $4 for every $1 000 or part of $1 000 by which the value of the

estate exceeds $25 000.

(4) If, after the issue of any grant or after any resealing, the personal

representative learns of the existence of an asset of the deceased that was not disclosed

in the Statement of Assets, Liabilities and Distribution exhibited to the affidavit

leading to the grant or to the resealing, determines that the value attributed to an asset

in that statement must be revised or determines that an asset was otherwise not properly

disclosed, the personal representative must disclose to the court the existence and value

of that asset and must pay to the government the difference between the fee paid before

the issue of the grant or before the resealing and any greater fee that would have been

payable under subsections (1) to (3) had the asset been disclosed or appropriately valued

in the original Statement of Assets, Liabilities and Distribution.

Power to make regulations

(1) The Lieutenant Governor in Council may make regulations referred to in

section 41 of the

Interpretation Act .

(2) Without limiting subsection (1), the Lieutenant Governor in Council may make

regulations defining "gross value" and "situated in British Columbia"

for the purposes of this Act.

(3) Regulations that may be made under this Act may be made retroactive to April 1,

1988 or any later date that the Lieutenant Governor in Council may determine, and a

regulation made retroactive is deemed to have come into force on the date specified on the

regulation.

Tax and Consumer Rate Freeze Act

4 This Act is enacted, applies and has effect despite the Tax and Consumer

Rate Freeze Act .

Transition

(1) Whether or not the court has, before the date that this Act receives Royal

Assent, made an order to the contrary, any money paid to and accepted by the government

after March 31, 1988 and before the date that this Act receives Royal Assent for or in

respect of a grant or a resealing, whether or not that money was voluntarily paid,

(

a) is conclusively deemed to have been owing under this Act to, and validly collected

by, the government in relation to the assets of the estate disclosed, and as valued, in

the Statement of Assets, Liabilities and Distribution exhibited to the affidavit leading

to the grant or to the resealing,

(

b) must be applied against the fee payable under this Act in relation to the estate,

and

(

c) is conclusively deemed to be payment in full of the fee payable under this Act in

relation to the assets of the estate disclosed in the Statement of Assets, Liabilities and

Distribution exhibited to the affidavit leading to the grant or to the resealing, but, if

the personal representative determines that the value attributed to an asset disclosed in

that statement must be revised for a reason other than the definition or redefinition of

"gross value" in a regulation made under

section 3, the personal representative

must comply with

section 2 (4) in relation to that asset.

(2) Without limiting subsection (1), a person does not have a right of action or other

remedy against the government for the recovery of money that was, before the coming into

force of this section, paid to the government for or in respect of a grant or a resealing.

Amendments to this Act

Section 2 (3) of the Probate Fee Act is repealed and the following substituted:

(3) If the value of the estate exceeds $25 000, whether disclosed to the court before

or after the issue of the grant or before or after the resealing, as the case may be, the

amount of fee payable is $5 for every $1 000 or part of $1 000 by which the value of the

estate exceeds $25 000.

Section 2 (3) of the Probate Fee Act is repealed and the following substituted:

(3) If the value of the estate exceeds $25 000, whether disclosed to the court before

or after the issue of the grant or before or after the resealing, as the case may be, the

amount of fee payable is $6 for every $1 000 or part of $1 000 by which the value of the

estate exceeds $25 000.

Section 2 (3) of the Probate Fee Act is repealed and the following substituted:

(3) If the value of the estate exceeds $25 000, whether disclosed to the court before

or after the issue of the grant or before or after the resealing, as the case may be, the

amount of fee payable is

(a) $6 for every $1 000 or part of $1 000 by which the value of the estate exceeds $25

000 but is not more than $50 000, plus

(b) $14 for every $1 000 or part of $1 000 by which the value of the estate exceeds $50

Commencement

(1) Sections 1 to 3 are deemed to have come into force on April 1, 1988 and

are retroactive to the extent necessary to give them effect on and after that date.

(2) Section 6 is deemed to have come into force on July 1, 1991 and is retroactive to

the extent necessary to give it effect on and after that date.

(3) Section 7 is deemed to have come into force on September 1, 1993 and is retroactive

to the extent necessary to give it effect on and after that date.

(4) Section 8 is deemed to have come into force on April 1, 1997 and is retroactive to

the extent necessary to give it effect on and after that date.

Explanatory Note

This Bill ensures that the probate fees collected by the government of British Columbia

since April 1, 1988 have appropriate legislative authority, ensures that the government

may retain all of those fees collected by it over that period and establishes in

legislation the probate fee payable at the date of the coming into force of the Bill. The

Bill also provides that the Lieutenant Governor in Council may define "gross

value" and "situated in British Columbia" in order to ensure that the fees

that have been collected to date may be retained while ensuring that no greater fees than

those collected to date in relation to the disclosed value of the estate will be payable

as a result.

Copyright © 1999: Queen's Printer, Victoria, British Columbia, Canada