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3 The key changes
to the
Estates Act are discussed below.
A Small Estate is Set at $150,000
A small estate will mean an estate that does not
exceed $150,000 in value. It should be noted that the introduction
of small estates will have no impact on the calculation of the
Estate Administration Tax (often called, probate fees )
under the
Estate Administration Tax Act
4 and the filing
requirement of an Estate Information Return within 180 days
following the grant of probate.
Simplified Probate Process for Small Estates
A new probate proceeding for small estates will be available to
Estate Trustees. The new procedures under the Rule 74.1 ....

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