Transferring Property After Death in Nova Scotia: Form 24, Form 44, and What Executors Face

Real property is the part of a Nova Scotia estate that most often delays settlement and drives up legal costs. Unlike a bank account or investment portfolio, land does not transfer on presentation of a death certificate and probate grant. Nova Scotia has two separate land registration systems — and the one that applies to your property determines how the transfer works, who must file documents, and whether the process triggers an expensive migration that adds months to the timeline.

Most executors find out about this complexity only after they have already started the probate process. Understanding it upfront helps you budget time and legal fees accurately.

Two Land Registration Systems in Nova Scotia

Nova Scotia began migrating its land registry from the old Registry of Deeds to the newer Land Registration Act system in the early 2000s. Decades later, the migration is still incomplete. A significant number of properties remain in the old system.

The two systems work fundamentally differently:

The Registry of Deeds is a name-based, paper-driven system. Properties are tracked by the names of their owners rather than by a unique property identifier. Documents are registered by physical filing at the registry office. It is the older system and still applies to properties that have not been migrated.

The Land Registration Act system is parcel-based and electronic. Each migrated parcel is assigned a Parcel Identification Number (PID). All transactions involving that parcel are recorded electronically against that PID. It is the system all Nova Scotia land is eventually supposed to be in.

How to Know Which System Applies

The practical test is whether the property has a PID. You can look this up through the Nova Scotia Land Registry or Property Online.

If the property has a PID, it has been migrated — the Land Registration Act system applies, and you will use Form 24 for the transfer.

If the property does not have a PID, it is still in the old Registry of Deeds system — you will use Form 44.

Form 24: Migrated Land (PID-Based)

Form 24 is the document used to transfer ownership of migrated land under the Land Registration Act. It is filed electronically through Property Online, Nova Scotia's electronic land registration system.

The critical detail for executors: you cannot file Form 24 yourself. Under the Land Registration Act, only an "eligible lawyer" who holds a Property Online Authorized Lawyer User Agreement can submit this form. The executor must retain a lawyer with this authorization to handle the transfer. There is no workaround, no exception for small estates, and no ability to self-represent for this step.

This is why legal fees are unavoidable for any Nova Scotia estate that involves real property in the migrated system. The lawyer is not optional — they are a statutory requirement.

Form 44: Unmigrated Land (Old Registry of Deeds)

Form 44 applies to properties that have not yet been migrated to the Land Registration Act system. These are parcels still tracked under the old name-based Registry of Deeds.

The process for filing Form 44 runs through the physical registry office rather than the electronic Property Online system. While a lawyer is strongly recommended here as well, the statutory framework differs from Form 24.

The Migration Trigger: When Complexity Compounds

Here is where many executors encounter an unexpected problem. If the estate involves a land transfer for a property that is still in the old Registry of Deeds system, the transfer process can trigger forced migration of that parcel to the Land Registration Act system.

Migration is not a simple administrative step. It involves:

• A surveyor or lawyer preparing a parcel description that meets the Land Registration Act requirements
• Review and approval by the Land Registration Office
• Resolution of any title issues that surface during the migration process (encumbrances, boundary discrepancies, historic easements)
• Registration of the migrated parcel and assignment of a PID

Migration can add months to the estate settlement timeline and several thousand dollars in legal and surveying fees. Executors dealing with unmigrated rural land or properties with complex title histories should budget conservatively for both time and cost.

The Joint Tenancy Exception

Not all Nova Scotia property transfers require probate or Form 24/Form 44 at all. If the deceased held property in joint tenancy with another person, the property passes directly to the surviving joint tenant by right of survivorship — outside the estate entirely.

In this situation, the surviving joint tenant files a survivorship application at the Land Registry along with a death certificate. No probate is required, no executor action is needed for that property, and the transfer is not subject to estate creditors.

This is a meaningful distinction. Joint tenancy is common between spouses. If you are administering an estate where the family home was held in joint tenancy, that property is not part of the estate and does not run through the probate process.

Joint tenancy is different from tenancy in common. If the deceased held the property as a tenant in common with another person, each owner holds a divisible share — and that share becomes part of the estate and requires probate and formal transfer.

Check the title documents carefully to determine how the property was held.

Capital Gains: The Tax Dimension

Real property in an estate is subject to a deemed disposition at fair market value as of the date of death. For CRA purposes, the deceased is treated as having sold the property on the day they died.

If the property has increased in value since the deceased purchased it (or since the last deemed disposition), there may be a capital gain. The principal residence exemption can shelter that gain if the property qualified as the deceased's principal residence.

The complication arises if the property is not immediately transferred to the beneficiary and the property increases in value between the date of death and the date of actual transfer. That additional gain accrues after the deemed disposition at death — and it will fall into the estate or the beneficiary's hands as a taxable gain. In a rising market, the longer the transfer takes, the larger this post-death gain can be.

This is one reason executors should not let real property linger in the estate longer than necessary. Carrying costs accumulate, insurance becomes an issue, and capital gains exposure grows.

For estates involving significant real estate value, working with an accountant to model the tax implications of different transfer timing scenarios is worth the investment before filing.

Executor Responsibilities While Property Sits in the Estate

Between the date of death and the date of transfer or sale, the executor is responsible for the property. Practically, that means:

• Maintaining property insurance (notify the insurer immediately — estate properties often require a special policy endorsement or rider, as standard home insurance policies may not cover vacant properties)
• Continuing to pay the mortgage if one exists (from estate funds)
• Maintaining the property to preserve its value — basic upkeep, winterization, security
• Paying property taxes as they come due

Failing to maintain insurance on an estate property is a common oversight with serious consequences. If a vacant property sustains damage and the insurer discovers the standard policy was not updated to reflect the death and vacancy, the claim may be denied.

The Nova Scotia Estate Settlement Guide covers real property transfer alongside every other stage of estate administration — probate applications, the Royal Gazette creditor period, executor compensation, and the CRA clearance certificate — with the sequence and specific forms that apply in this province.

If the Property Is Being Sold Instead

When the Will or family circumstances call for selling the property rather than transferring it to a beneficiary, the proceeds flow into the estate account and are subject to estate administration. The executor acts as vendor, signs off on the sale, and deposits the net proceeds into the estate bank account for eventual distribution.

This is sometimes the cleaner outcome when beneficiaries are not in agreement, when the property needs work before it can be occupied, or when liquidating the asset is the most practical way to divide the estate equitably.

Practical Starting Points for Executors

If you are administering a Nova Scotia estate that includes real property, these are the first steps:

First, determine whether the property is in the Land Registration Act system (has a PID) or the Registry of Deeds (no PID). This tells you which form applies and whether migration is a risk.

Second, check how the property was held — joint tenancy, tenancy in common, or sole ownership. Joint tenancy bypasses the estate; the other two do not.

Third, retain a lawyer with Property Online authorization if Form 24 is required. Do not try to navigate this without legal assistance — the statutory requirement for an eligible lawyer is non-negotiable.

Fourth, notify the property insurer immediately and arrange appropriate coverage for the estate property until it is transferred or sold.

The Nova Scotia Estate Settlement Guide provides a complete framework for executors managing estates that include real property in Nova Scotia — from the initial probate application through real property transfer and final distribution.

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