A reason to reconsider probate planning in New Brunswick
By Christopher Marr, TEP, Partner with assistance from Brady McKinley, student-at-law
Significant increase to New Brunswick probate tax and fees
Effective as of June 12, 2026, probate fees and taxes have significantly increased in New Brunswick. These increases are the result of An Act to Amend the Probate Court Act, which was enacted on June 12, 2026.1
As an example of the effect of the changes, the probate fees payable on an estate worth $1 million dollars have increased from $5,000 to $14,100.
What changed
Until now, estates in New Brunswick valued at $20,000 or less paid a flat fee on application for a grant of probate or administration (including applications to reseal) from the Probate Court. Estates exceeding $20,000 paid a tax equal to $5 for every $1,000, or part thereof, of estate value.2 In practical terms, this meant that the vast majority of estates in New Brunswick requiring a grant paid a tax of 0.5% of the value of the estate, rounded up to the next thousand dollars, regardless of its size.
As of now, estates in New Brunswick requiring a grant will pay a probate fee and tax of:
- $200 for estates valued at $20,000 or less;
- $200 plus $5 for every $1,000, or part thereof, by which the value of the estate exceeds $20,000, for estates valued between $20,000 and $100,000;
- $600 plus $15 for every $1,000, or part thereof, by which the value of the estate exceeds $100,000, for estates valued over $100,000.3
Most estates subject to probate tax in New Brunswick will be in the final category and will face a probate tax of 1.5% on the value of the estate over $100,000 (a tripling of the former tax rate). As noted above, this is effectively a tax amount of $14,100 on the first million dollars of estate value and a tax amount of $15,000 for each subsequent million dollars of value.
It is noteworthy that this change is taking place as Canadian society is at the beginning of what many in the financial world say will be the largest intergenerational transfer of wealth to date in Canada.
Where New Brunswick stands
Until now, New Brunswick sat near the bottom of the list of probate tax rates among the provinces with probate tax. As of now, New Brunswick has risen in the ranks to join the provinces with the highest probate tax rates in the country. Ontario charges a flat rate of approximately 1.5% on estates over $50,000, making it one of the most expensive provinces for probate.4 British Columbia uses a progressive system with rates that top out around 1.4%.5 Nova Scotia also uses a graduated fee structure, with effective rates reaching as high as approximately 1.69%.6
What to consider
Historically, the probate tax in New Brunswick was low enough that most estate plans did not need to take complex steps to avoid it. It was only in connection with high net-worth estates or situations where efficiency and privacy were strong motivators, that more complex planning occurred. Notably, there was little incentive to engage in probate planning in connection with real estate (e.g. houses and cottages), as the current real estate transfer tax rate in New Brunswick is 1% – twice the former probate tax rate – and the province offers no straightforward exemption to the tax when transferring real estate for probate planning (such as an exemption for no change in beneficial ownership).
With effective rates approaching 1.5% and with the increasing value of the estates of New Brunswickers (total values of a million and over becoming more common), probate tax is now a much more significant consideration in the estate planning process, and strategies to reduce the value of assets that pass through probate will require more attention than they may have received in the past. For example, individuals are now incentivized to consider methods transferring real estate outside of the probate process, as the probate tax will typically be more significant than real estate transfer tax.
New Brunswickers can take inspiration from our neighbours in Nova Scotia, Ontario, and British Columbia in using several well-known strategies that are not yet common in New Brunswick. Depending on the size and nature of the estate assets, sophisticated planning strategies that are worth considering would include multiple wills, family wealth holdings entities, bare trusts, alter ego and joint spousal trusts, and family trusts.
New Brunswickers and individuals who have assets in New Brunswick may wish to review their existing estate plans, and consider whether revisions or updates should be made, in light of this significant change.
If you have questions about the impact of the changes to the probate fees, our Estates and Trusts Group in New Brunswick can help.
This client update is provided for general information only and does not constitute legal advice. If you have any questions about the above, please contact the author, or a member of our Estates and Trusts Group in New Brunswick.
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1 An Act to Amend the Probate Court Act, SNB 2026, c 12.
2 Probate Court Act, SNB 1982, c P-17.1, Schedule A, s 1 [repealed and replaced by An Act to Amend the Probate Court Act, SNB 2026, c 12, s 4].
3 All bullet points as per An Act to Amend the Probate Court Act, SNB 2026, c 12, s 4.
4 Estate Administration Tax Act, 1998, SO 1998, c 34, Sch, s 2(1).
5 Probate Fee Act, SBC 1999, c 4, s 2.[6] Probate Act, SNS 2000, c 31, s 87(2).