Alberta Probate Tax: Fee Schedule, Net Value, and Creditor Notice

Alberta probate fees are capped at $525 no matter how large the estate. The province does not levy a probate tax; the Court of King’s Bench charges a flat filing fee tied to the net value of the deceased’s Alberta property, and once that value crosses $250,000 the fee stops climbing.1Alberta.ca. Court Fees – Section: Surrogate Matters That cap is why Alberta is one of the cheapest places in Canada to probate an estate, and why the word “tax” is a misnomer here — this is an administrative filing fee, not a percentage skimmed off the estate.

The Fee Schedule

Fees are calculated on the net value of the estate, meaning total assets minus debts owed at death. An estate with $300,000 in assets and $80,000 in liabilities pays on the $220,000 net figure. The tiers are:

  • $10,000 or less: $35
  • $10,001 to $25,000: $135
  • $25,001 to $125,000: $275
  • $125,001 to $250,000: $400
  • Over $250,000: $525

Above $250,000, the fee is $525 whether the net value is $300,000 or $3 million.1Alberta.ca. Court Fees – Section: Surrogate Matters

What Counts Toward Net Value

The net value includes real property located in Alberta and personal property held anywhere, provided the deceased was an Alberta resident. Personal property covers bank accounts, investment portfolios, vehicles titled solely in the deceased’s name, and household contents. Debts the deceased owed at death, including mortgages, credit card balances, and outstanding loans, come off the top.1Alberta.ca. Court Fees – Section: Surrogate Matters

Some assets sit outside the calculation entirely because they pass directly to another person. Property held jointly with a right of survivorship transfers automatically to the surviving co-owner. Accounts with a named beneficiary, such as life insurance policies, RRSPs, RRIFs, and TFSAs, also bypass the estate.2Alberta.ca. Deceased Persons’ Estates Correctly identifying these non-probate assets is one of the most reliable ways to keep the filing fee in a lower tier.

When You Actually Need Probate

Not every Alberta estate needs a grant. Probate is generally required when the deceased held real estate in their name alone, when a financial institution demands proof of the executor’s authority before releasing funds, or when a land titles office insists on it. The grant works as a court-stamped credential telling banks and registries that the executor has legal authority to deal with the property.

For smaller estates, some banks will release funds without a grant, but each institution sets its own threshold. There is no statutory dollar figure in Alberta below which probate is automatically waived. The practical step is to contact each institution holding assets and ask. If the estate is made up mostly of jointly held property and beneficiary-designated accounts, probate may not be needed at all — and no fee is owed if no application is filed.

Filing the Application

Alberta switched from the older NC (Non-contentious) forms to a new set of GA (Grant Application) forms on June 15, 2022. The court no longer accepts applications on the old NC forms.3Government of Alberta. Surrogate Applications – Non-Contentious Matters The core forms are:

  • GA1 – Grant Application. The main form, covering the deceased’s personal details, the estate’s value, the applicant’s information, beneficiaries and their entitlements, and anyone else with an interest.
  • GA2 – Inventory. A detailed list of assets and liabilities, which the court uses to verify the net value and confirm the correct filing fee.
  • GA3 – Notice to Beneficiaries. Confirms that beneficiaries and interested parties have been notified.

Depending on the situation, additional forms may be needed, including a witness affidavit for the will or a form for a named executor stepping aside. The full set is on the Government of Alberta’s surrogate applications page.3Government of Alberta. Surrogate Applications – Non-Contentious Matters

Paper Filing

Completed forms and supporting documents go to the Court of King’s Bench in the judicial district where the deceased lived. Payment of the filing fee is due at submission. A court clerk reviews the package for completeness and compliance with the Surrogate Rules and will send it back for corrections if anything is missing or inconsistent.

Surrogate Digital Service

Alberta also runs the Surrogate Digital Service, an online portal for preparing and submitting grant applications electronically. Both lawyers and self-represented applicants can use it, though self-represented users need an Alberta.ca account to sign in.4Government of Alberta. Surrogate Digital Service The portal handles most non-contentious estate matters. Some complex applications still require paper filing.

How Long It Takes

Timing depends on the filing method and the estate’s complexity. Paper applications generally take two to four months to process, sometimes longer during busy periods. Applications submitted through the Surrogate Digital Service move faster, with straightforward estates often receiving a grant within two to four weeks. These are estimates. Errors in the application or unusual circumstances can extend the timeline.

Once the court is satisfied, it issues the Grant of Probate. That document is the executor’s official authorization to collect assets, pay debts, and distribute what’s left to the beneficiaries.

Notice to Creditors

After the grant is issued, the executor should publish a notice to creditors. This protects the executor from personal liability if an unknown creditor appears after the estate has been distributed. Under the Alberta Surrogate Rules, creditors have one month from the date the last notice is published to submit claims. Once that window closes, the executor can distribute with reasonable confidence that no further valid claims will surface. Without the published notice, that protection doesn’t apply.

CRA Clearance Certificate

Before handing assets to beneficiaries, the executor should apply to the Canada Revenue Agency for a clearance certificate. This document confirms that all income tax, GST/HST, and related interest or penalties have been paid. Without it, the executor is personally liable for unpaid tax amounts up to the value of the assets distributed.5Canada Revenue Agency. Apply for a Clearance Certificate

The application should not go in until all required tax returns have been filed, all notices of assessment have been received, and all balances owing have been paid or secured.5Canada Revenue Agency. Apply for a Clearance Certificate Executors who distribute before getting the certificate are taking on personal financial risk. Once it’s in hand, any remaining tax liability shifts to the recipients of the assets.

The Bigger Tax Picture

The probate fee is often the smallest financial cost the estate faces. Canada has no inheritance or estate tax, but the CRA treats the deceased as having sold all capital property at fair market value immediately before death. That deemed disposition can trigger significant capital gains on investments, rental properties, and business shares.

For 2026, the capital gains inclusion rate is 50% on the first $250,000 of gains realized annually by an individual, and two-thirds on gains above that threshold.6Government of Canada. Government of Canada Announces Deferral in Implementation of Change to Capital Gains Inclusion Rate For larger estates with substantial unrealized gains, the tax bill on the final return can dwarf the $525 probate fee many times over.

Registered accounts have their own rules. The full value of an RRSP or RRIF is included as income on the deceased’s final return unless it’s rolled over to a surviving spouse, common-law partner, or financially dependent child. That lump-sum inclusion can push the estate into the highest marginal bracket. TFSAs are generally tax-free at death, though growth in the account after the date of death becomes taxable unless a spouse is named as successor holder. Assets transferred to a surviving spouse or common-law partner generally roll over at cost, deferring the capital gains hit until the surviving spouse eventually sells or dies.