Acts and Regulations

2026, c.12 - An Act to Amend the Probate Court Act

Table of contents
Full text
2026, c.12
An Act to Amend the Probate Court Act
Assented to June 12, 2026
His Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:
1The heading “Impôt payable” preceding section 75.1 of the French version of the Probate Court Act, chapter P-17.1 of the Acts of New Brunswick, 1982, is repealed and the following is substituted:
Impôt à payer
2Section 75.1 of the French version of the Act is amended
(a) in subsection (1)
(i) by repealing the portion preceding paragraph a) and substituting the following:
75.1(1)La succession d’une personne décédée paie à la Couronne du chef de la province l’impôt visé à l’annexe A pour ce qui suit :
(ii) by repealing paragraph a) and substituting the following:
(a) chaque octroi de lettres d’homologation ou de lettres d’administration qui ne sont ni des lettres accordées à des fins spéciales ou restreintes, ni des lettres supplémentaires d’homologation ni des lettres d’administration de bonis non administratis;
(iii) by repealing paragraph b) and substituting the following:
(b) chaque approbation des comptes, y compris les services qui s’y rattachent.
(b) in subsection (2), by striking out “payable” and substituting “à payer”.
3The heading “IMPÔT PAYABLE EN VERTU DE L’ARTICLE 75.1” preceding section 1 of Schedule A of the French version of the Act is amended by striking out “IMPÔT PAYABLE EN VERTU DE” and substituting “IMPÔT À PAYER EN APPLICATION DE”.
4 Section 1 of Schedule A of the Act is repealed and the following is substituted:
1The tax payable under paragraph 75.1(1)(a) is determined as follows:
(a) if the value of the estate or the part of the estate being administered does not exceed $20,000, $200;
(b) if the value of the estate or the part of the estate being administered exceeds $20,000 but not $100,000, $200 plus $5 per $1,000 or part of $1,000 by which the value of the estate exceeds $20,000;
(c) if the value of the estate or the part of the estate being administered exceeds $100,000, $600 plus $15 per $1,000 or part of $1,000 by which the value of the estate exceeds $100,000.