Bouma Estate (Re)

Bouma Estate (Re)

Where a personal representative provides reliable evidence (a formal appraisal by a qualified appraiser) that the originally stated value was erroneous, the court will accept the corrected date‑of‑death market value under s.2(4) of the Probate Fee Act and permit processing of a supplemental affidavit with payment of the additional probate fee; the court therefore declared the value as $315,000 and ordered the probate registry to process the supplemental affidavit and assess the appropriate fee.

Citation
2018 BCSC 1466
Parties
Deceased: Estate of Wilma Bouma; Administrator/applicant: Johanna Voogd
Court
Supreme Court of British Columbia
Jurisdiction
Canada
Judgment Date
11 July 2018
Procedural Posture
Probate Fee Determination / Application Under S.2(4) of the Probate Fee Act to Determine Value of Estate Real Property as of Date of Death
Outcome
Order granted declaring property value as of date of death is $315,000 and directing probate registry to process supplemental affidavit and assess additional probate fee.
Legal Topics
Probate Fees, Valuation of Estate Assets, Supplemental Affidavit of Assets and Liabilities, Date of Valuation for Estate Tax and Fees
Source Language
English
Probate Law Estate Administration Property Law Tax Law Probate Fees Valuation of Estate Assets Supplemental Affidavit of Assets and Liabilities Date of Valuation for Estate Tax and Fees

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Parties

Estate of Wilma Bouma

Deceased

Johanna Voogd

Administrator/applicant

Procedural Posture

Probate Fee Determination / Application Under S.2(4) of the Probate Fee Act to Determine Value of Estate Real Property as of Date of Death

Legal Issues

  1. 1 Whether a personal representative may correct the value attributed to estate property after probate by filing a supplemental affidavit under s.2(4) of the Probate Fee Act
  2. 2 Whether evidence of a later sale establishes value at date of death without other evidence
  3. 3 What is the market value of the condominium as of the date of death

Ratio Decidendi

Where a personal representative provides reliable evidence (a formal appraisal by a qualified appraiser) that the originally stated value was erroneous, the court will accept the corrected date‑of‑death market value under s.2(4) of the Probate Fee Act and permit processing of a supplemental affidavit with payment of the additional probate fee; the court therefore declared the value as $315,000 and ordered the probate registry to process the supplemental affidavit and assess the appropriate fee.

Court Disposition

Order granted declaring property value as of date of death is $315,000 and directing probate registry to process supplemental affidavit and assess additional probate fee.

Orders

  • Declare that the value of the property as of the date of death is $315,000 pursuant to s.2(4) of the Probate Fee Act.
  • Direct the probate registry to process the supplemental affidavit of assets and liabilities of Johanna Voogd sworn March 6, 2018 and to assess the appropriate probate fee based upon the corrected value.