Nova Scotia

Probate is handled by the Probate Court, under the Probate Act, with a registry in each
county. The executor applies to the Registrar of Probate in the county where the deceased lived
for a Grant of Probate (where there is a will) or a Grant of Administration (where there
is not). Banks, land registry and investment firms generally will not release or transfer assets
without it.

What the executor files

• The original will, with the affidavit of execution from a witness.
• A death certificate or funeral director's proof of death.
• An inventory of the estate's assets and their values at the date of death.
• The application forms set by the Probate Court, plus notice to the beneficiaries.

Probate tax

Nova Scotia charges a probate tax on the value of the estate, on a sliding scale that rises
with estate value. The rates are set by regulation and change from time to time, so take the
current figures from the Probate Court's fee schedule rather than from memory. The tax is paid
from the estate, not by the executor personally.

What can bypass probate

Assets that pass outside the estate — jointly held property with right of survivorship,
registered accounts and insurance with a named living beneficiary — generally are not counted for
probate tax and do not need the grant. This is worth mapping out in advance: it changes both the
cost and the timeline considerably.

After the grant

The executor gathers assets, pays debts and taxes, obtains a clearance certificate from the
Canada Revenue Agency, and only then distributes. Distributing before the clearance certificate
leaves the executor personally exposed for unpaid tax.

A will made in Nova Scotia under the Wills Act must be in writing, signed by the
testator (or by someone else at their direction and in their presence), and signed by two
witnesses who are both present when the testator signs.

The trap that voids gifts

A witness — or the witness's spouse — cannot inherit under the will. The will itself stays
valid, but the gift to that witness fails. Use two neutral witnesses with nothing to gain.

Holograph wills

Nova Scotia recognises a holograph will: one written entirely in the testator's own
handwriting and signed by them, with no witnesses. It is valid, but it is also the format that
most often produces ambiguity, missing residue clauses and litigation. Treat it as an emergency
measure, not a plan.

Marriage, separation and divorce

Changes in relationship status affect a will. Do not assume an old will still says what you want
after a marriage, separation or divorce — have it reviewed.

Practical points

• Name an alternate executor. Executors predecease, decline, or become unable to act.
• Say where the original is kept, and tell the executor. A copy is not enough for probate.
• Review after any death, birth, property purchase, or move to another province.

A lawyer's fee for a straightforward will is small next to the cost of an intestacy or a contested
estate. If there is no will at all, the Intestate Succession Act decides who inherits and the
court appoints the administrator.

Yes — an executor in Nova Scotia may be paid, and it is normal for them to be. Acting as
executor is real work, often a year or more of it.

How much

The Probate Act and its regulations allow a commission of up to 5% of the value of the
estate, plus, in appropriate cases, an additional allowance for the ongoing care and management
of estate assets. Five per cent is a ceiling, not an entitlement: what is actually approved
depends on the size of the estate, the time spent, the complexity, the skill required and the
results achieved.

How it gets approved

Compensation is either consented to in writing by all the beneficiaries, or approved by the
Probate Court when the executor passes their accounts. Get it agreed in writing before taking
it. An executor who simply pays themselves and tells the beneficiaries afterwards invites an
objection and a court application.

If the will sets a figure

A will can fix the executor's compensation, and that figure governs if the executor accepts the
appointment on those terms. A gift to the executor in the will may be intended in place of
compensation — read the wording carefully.

Tax

Executor compensation is taxable income to the executor. If the executor is also a
beneficiary, it is often better off financially to take the inheritance (not taxable) rather than
a fee (taxable) — worth checking with an accountant before deciding.

An executor is entitled to be reimbursed from the estate for the reasonable out-of-pocket
expenses of administering it. Reimbursement is separate from compensation for the executor's
time.

Normally claimable

• Funeral and burial or cremation costs, and the reception, within reason for the estate's size.
• Probate tax, court filing fees and the cost of certified death certificates.
• Legal fees, accounting fees and tax return preparation for the estate.
• Appraisals of real property, vehicles, jewellery and collections.
• Insurance, utilities, security, lawn and snow service on estate property until it is sold.
• Storage, moving, cleaning and clearing out a residence.
• Travel to deal with estate business, at a reasonable rate — mileage, flights, parking.
• Postage, courier, registered mail, land registry searches, bond premiums.

Normally not claimable

• The executor's own meals, clothing or lost wages (that is what compensation is for).
• Expenses incurred for the convenience of one beneficiary rather than the estate.
• Improvements to a property beyond what is needed to sell it in its condition.
• Anything the executor cannot document.

The rule that matters

Keep every receipt and a contemporaneous log, and pay estate expenses from an estate bank
account rather than a personal card wherever possible. The executor has to account to the
beneficiaries, and possibly to the Probate Court, for every dollar in and out. A shoebox of
receipts and a dated spreadsheet is the whole defence.

Not required — most Nova Scotia estates are administered by a family member. But a trust company
or a lawyer acting as executor is worth serious thought in some situations.

Consider a professional when

• The estate holds a business, farm or rental portfolio that has to keep running.
• There is conflict among the beneficiaries, or a likely challenge to the will.
• A beneficiary is a minor, or an adult who cannot manage money, so a long trust is involved.
• The named executor lives outside Nova Scotia or outside Canada. A non-resident executor can
  be required to post a bond, and the tax consequences of a non-resident trustee are real.
• The estate has assets in more than one province or country.
• The obvious candidate is grieving, elderly, unwell or simply does not want the job.

What it costs

Trust companies charge a percentage of the estate, typically negotiated in advance and comparable
to the statutory maximum, sometimes with a minimum fee that makes small estates uneconomic. Ask
for the fee schedule in writing before appointing one.

Middle options

• Appoint a family member as executor and let them hire a lawyer to do the legal work and an
  accountant to do the returns, both paid by the estate. This is the most common arrangement.
• Appoint a family member jointly with a trust company.
• Name a professional as the alternate, in case the family executor cannot act.

An executor can also renounce before intermeddling in the estate, so a reluctant appointee is
not trapped — but only if they step back before they start acting.