New Brunswick Probate — Bill 30, the Fee Hike, and Form 2A

You Were Named Executor. The Probate Court Requires Forms You Have Never Seen, the Province Just Tripled Its Tax Rate on Estates Over $100,000, and Moncton, Bathurst, and Edmundston Require a "Record on Application."

Someone you loved has died, and the New Brunswick Probate Court now expects you to file Form 2A or Form 2E with the correct affidavits, a sworn estate valuation, and a cheque for probate taxes calculated under a fee structure that changed mid-2026. The bank froze the accounts the day they learned about the death. The funeral was $8,000. You need access to the deceased's funds to pay for it, but the institution demands a Grant of Letters Probate before releasing a dollar. You searched for instructions on what to file. The official NB Courts website publishes the forms, a general checklist, and best-practices guidance, but not a start-to-finish walkthrough for every situation.

You found PLEIS-NB. Its current probate overview is concise and lists the 2026 tax brackets, but it does not provide an estate-specific worksheet or a start-to-finish filing workflow. It also does not cover the Public Trustee's new $25,000 probate-value threshold. Law firm blogs in Fredericton and Moncton explain the risks of DIY probate — then quote the Regulation 84-9 solicitor tariff: 3% on the first $10,000, 0.5% on the next $90,000, 0.33% on the next $200,000, and discretionary additional fees above $300,000. For a $380,000 estate, the listed tariff amounts through $300,000 total about $1,417; the Court may allow additional fees above that at its discretion. Reddit has threads about New Brunswick probate. The top comment applied Ontario's estate administration tax rules to your question.

Here is what nobody connects for you: Bill 30 received Royal Assent on June 12, 2026, and took effect July 16, 2026, raising the probate-value threshold from $3,000 to $25,000 for Public Trustee administration without a court appointment. This is not a blanket probate-tax exemption: letters of administration are still issued under that route. Separately, property the Public Trustee holds and values at $25,000 or less can be delivered to an entitled personal representative on production of an authentic copy of the will. A separate amendment to the Probate Court Act, effective June 12, 2026, set the probate tax brackets at $200 for estates up to $20,000; $200 plus $5 per $1,000 or part of $1,000 over $20,000 through $100,000; and $600 plus $15 per $1,000 or part of $1,000 over $100,000. And if you are filing in Moncton, Bathurst, or Edmundston, the Court requires a "Record on Application." Its best-practices chart says to leave it unbound and unstapled, secure it with a large clip, include an index, and place documents in index order; numbers or tabs are preferred. A generic Canadian probate guide will not mention this.

The New Brunswick Probate Process Guide is a Court-Ready Filing System for the NB probate process — from the question of whether probate is even required for your estate through the CRA Clearance Certificate and final distribution. Not a generic Canadian overview that confuses Ontario's percentage-based tax with New Brunswick's restructured brackets. Not a law firm blog designed to scare you into a retainer. A 13-chapter, New Brunswick-specific manual built around the current Probate Court Act forms, the Bill 30 amendments, and the regional filing requirements for every judicial district, so you can prepare against the Court's published requirements.

What's Inside the Court-Ready Filing System

A 13-chapter guide and a standalone Probate Quick-Start Checklist — covering every stage from the probate decision through final distribution, built specifically for New Brunswick's Probate Court as the law and forms exist right now:

Chapter 1: Do You Actually Need Probate?

Not every New Brunswick estate needs a trip to the Probate Court. Joint tenancy property passes by right of survivorship, though the surviving owner must apply to update registered title. RRSPs, TFSAs, and life insurance with a beneficiary other than the estate can pass outside the estate. This chapter gives you the decision framework: the real property check (New Brunswick Courts recommends probate particularly where an estate includes real property; for registered land, Service New Brunswick accepts a Form 41 application supported by an original will naming an executor or trustee, with proof of death and due execution, or certified probate or administration letters), the financial account threshold check (each bank sets its own internal limit for releasing funds without a court order), and the $25,000 Public Trustee threshold. It explains when the Public Trustee may administer an estate without a court appointment and how property already held by the Public Trustee may be delivered to an entitled personal representative.

Chapter 2: Immediate Actions — The First 48 Hours

Securing the residence and activating vacant property insurance before the standard policy voids coverage. Ordering 5 to 10 original long-form Death Certificates from Service New Brunswick ($45 in-person, $40 online). Locating the original will. If it is lost or destroyed, New Brunswick's Probate Rules require proof in solemn form. The CPP Death Benefit (up to $5,000 for eligible contributors) and the Department of Social Development's Funeral Benefit for families facing financial hardship.

Chapter 3: Government Notifications and Benefits

Cancelling CPP and OAS payments through Service Canada before overpayments accrue that the estate must repay. Notifying the CRA and establishing yourself as authorized representative. Placing death notices with Equifax and TransUnion to prevent post-mortem identity theft. The precise sequence matters because some notifications unlock access to benefits while others prevent estate liabilities from growing.

Chapter 4: The 2026 Probate Tax Structure

The exact math under the restructured fee brackets. Estates up to $20,000: flat $200. Estates between $20,000 and $100,000: $200 plus $5 per $1,000 or part of $1,000 over $20,000. Estates above $100,000: $600 plus $15 per $1,000 or part of $1,000 over $100,000. For a $380,000 estate, the probate tax is $4,800 ($600 through $100,000 plus $4,200 on the remaining $280,000) — compared to roughly $1,900 under the old system. The guide includes a calculation worksheet for any estate composition and explains which assets must be included in the valuation and which can be excluded to lower the bill.

Chapter 5: Building the Estate Inventory

The sworn statement of total estate value required under Section 56 of the Probate Court Act. How to get date-of-death valuations from each financial institution. Running title searches through the Service New Brunswick Land Registry. The critical distinction between probate assets (solely owned property, bank accounts without joint ownership) and non-probate assets (joint tenancy property passing by survivorship and accounts with a beneficiary other than the estate) — because including non-probate assets in the sworn valuation means overpaying probate taxes by thousands of dollars.

Chapter 6: Choosing and Completing the Right Forms

Form 2A for Letters Probate when there is a valid will. Form 2E for Letters of Administration when there is no will. Form 2C for Administration with Will Annexed when the named executor cannot or will not serve. The Affidavit of Execution (Form 2I) — which must not be sworn before the other witness to the will. Form 2X for an administration bond where one is required; a bond is generally required for a non-resident administrator. The Court may reduce or dispense with a bond in special circumstances. Key forms are explained in plain English with common filing errors flagged.

Chapter 7: Regional Filing Rules

New Brunswick is divided into eight judicial districts, and the filing requirements are not identical across them. This chapter covers the specific requirements for Fredericton, Saint John, Moncton, Bathurst, Edmundston, Campbellton, Miramichi, and Woodstock — including the formal "Record on Application" required in Moncton, Bathurst, and Edmundston. The Court's best-practices chart says to leave it unbound and unstapled, secure it with a large clip, include an index, and place documents in index order; numbers or tabs are preferred. Check the district's requirements before filing.

Chapter 8: Out-of-Province Executors

If you live outside New Brunswick and are applying to administer an estate, this chapter addresses the specific complications. Non-resident administrators are generally required to give an administration bond (Form 2X), and the Court may reduce or dispense with a bond in special circumstances. The guide notes that a waiver application may be supported by affidavits or consents and advises checking with the local registry about the specific procedure. Remote witnessing options — permanently permitted in New Brunswick provided at least one attesting witness is a practicing member of the Law Society of New Brunswick.

Chapter 9: After the Grant — Creditor Notices and the Royal Gazette

Publishing a Notice to Creditors in the Royal Gazette — the official weekly publication of the Government of New Brunswick. The $20 submission fee, the exact formatting required, the submission steps, and the 30-day response period used in the guide's template as a planning recommendation. The Probate Rules do not set a general 30-day waiting period before distribution. A Royal Gazette notice does not set a creditor's claim deadline: under section 68 of the Probate Court Act, a creditor's claim is preserved if, before the applicable Limitation of Actions Act deadline, the creditor files notice with full particulars and verifies it by affidavit or affirmation with the executor or administrator. The guide provides the exact submission template and step-by-step instructions for the Royal Gazette process.

Chapter 10: Real Estate and Land Registry Transfers

For most New Brunswick families, the house is the largest estate asset and the primary reason probate is needed. A surviving joint tenant can apply to update registered title using Form 48 with proof of death. For solely owned registered land, a personal representative can use Form 41. If the will names an executor or trustee, Service New Brunswick accepts the original will with proof of death and due execution, or certified Letters Probate or Letters of Administration; if it does not name one, the will must be probated before it can be attached to Form 41. A grant is not always required. The guide walks through the filing steps for both paths.

Chapters 11-13: Taxes, Distribution, and Closing the Estate

The terminal T1 return and the RRSP tax trap — an unmatured RRSP is generally included at fair market value on the deceased's final return unless a qualifying tax-deferred transfer applies. The 4-month application windows under the Marital Property Act and Provision for Dependants Act; they do not create a blanket freeze on distribution. Under the Provision for Dependants Act, distribution must pause after notice of an application is served, while the Court may order property already distributed to be reconveyed under the Marital Property Act. The CRA Clearance Certificate (the CRA says assessment can take up to 120 days when all necessary documents are provided; an audit may take longer). The Passing of Accounts process (Forms 3M through 3P) when beneficiaries object to the accounting. Executor compensation rules. Final distribution — after debts and taxes are addressed and the relevant claims and tax-clearance steps are considered.

Who This Guide Is For

• The newly named executor who has never filed a court document and needs Form 2A, the Affidavit of Execution, the probate tax calculation, and the regional filing requirements explained in plain English before submitting an application
• The surviving spouse who needs to know whether joint accounts, named beneficiaries, or the Public Trustee's $25,000 probate-value threshold apply — and what obligations remain even if probate is not required
• The budget-conscious executor who knows the Probate Court does not require legal representation for uncontested estates and needs a guide that replaces the Regulation 84-9 solicitor tariff for routine procedural work, while clearly identifying the complications that genuinely require a lawyer
• The out-of-province family member managing a New Brunswick estate from Ontario, Alberta, or another province who needs to understand when administration-bond rules apply and which steps can be completed remotely
• The executor under family pressure who needs an authoritative timeline to show impatient beneficiaries that four-month application windows for certain family claims are statutory, while creditor notice and CRA clearance are protective steps — not evidence of delay or negligence

Why Free Resources Will Not Get You Through This

The information exists. It is scattered across the NB Courts website, Service New Brunswick, PLEIS-NB, Service Canada, and the CRA. Here is what you encounter when you try to assemble the process from free sources alone:

• The NB Courts materials are spread across separate pages. The Court publishes forms, a general checklist, and best-practices guidance. The filing workflow still requires connecting those materials to the applicant's situation and judicial district.
• PLEIS-NB explains the law, not the workflow. Its current probate overview defines probate and lists the 2026 tax brackets. It does not cover the new Public Trustee threshold or provide annotated form examples, an estate-specific tax worksheet, or a filing sequence. It educates. It does not operate.
• Law firm blogs explain the complexity to justify retainer fees. Local probate lawyers publish articles answering specific questions — then quote the Schedule B tariff. For contested estates, professional representation is essential. For uncontested estates with a clear will and cooperative beneficiaries, the same procedural answers cost a fraction of a legal retainer.
• Reddit applies the wrong province's rules. The most common error on r/legaladvicecanada is applying Ontario's estate administration tax to New Brunswick questions. New Brunswick uses a completely different bracket structure that changed mid-2026. Ontario advice applied to a New Brunswick estate means either overpaying probate taxes or missing NB-specific requirements like the Royal Gazette notice and the regional Record on Application rules that Ontario does not have.
• Bank resources are spread across separate materials. RBC and TD publish pan-Canadian executor checklists. National Bank publishes general estate-settlement materials and a separate New Brunswick leaflet. The RBC and TD checklists do not reference New Brunswick's specific court forms, the Bill 30 threshold change, the $15-per-$1,000 tax rate on larger estates, the judicial district filing differences, or the Royal Gazette creditor notice process. Their checklists direct readers to bank services and professional help, not a full local filing sequence.

Free resources provide forms, legal education, and checklists across separate sources. The Court-Ready Filing System puts NB-specific forms, fees, deadlines, and filing steps into one organized guide.

— Less Than Fifteen Minutes With a New Brunswick Probate Lawyer

A single consultation with a New Brunswick probate lawyer costs $200 to $400 per hour. Full-service probate representation follows the Regulation 84-9 tariff: 3% on the first $10,000, 0.5% on the next $90,000, and one-third of 1% on the next $200,000. Additional fees above $300,000 may be allowed at the Court's discretion. For a $380,000 estate, probate taxes are $4,800 and the listed tariff amounts through $300,000 total about $1,417; any additional amount above that is subject to the Court's discretion. This guide costs less than fifteen minutes of professional legal time and gives you the NB-specific filing system — forms, regional filing rules, 2026 fees, and the Royal Gazette creditor notice process.

Your download includes the complete 13-chapter guide, the standalone Probate Quick-Start Checklist (23 items across 5 phases), plus 4 standalone printable worksheets: a 2026 Probate Tax Calculation Worksheet, a Judicial District Filing Reference card, a Royal Gazette Notice to Creditors template, and an Executor Self-Protection Checklist. 6 PDFs total. Plus a full refund, no time limit. If the guide does not give you clarity on what to do next and help you check your application against the Court's published requirements, email us for a full refund.

Not ready for the full guide? Download the free New Brunswick — Probate Quick-Start Checklist — 23 items covering the critical actions from securing the residence through filing your application. It is enough to see the full picture and start gathering what you need.

You did not choose to be the executor. But the Probate Court does not wait, the bank will not release funds without a grant, and the carrying costs on an empty house do not stop. The guide makes sure you do not miss any of it.