Wills – The required age is 18 with some exceptions. Holograph Wills are permitted where the testator is serving in the Armed Forces. Marriage revokes a Will unless it is made in contemplation of marriage and the marriage takes place within one month of the making of the Will.
Power of Attorney for Property – They are simply referred to as powers of attorney and the required age is 18. The powers of attorney can terminate on incapacity or survive incapacity.
Power of Attorney for Personal Care – They are referred to as Directives and the required age is 16. The documents can set out instructions for care decisions or appoint a proxy or both. It should be noted that the proxy’s appointment is only valid if the proxy or the proxy’s agent consents to act before the grantor becomes incapable.
Estate Administration Tax (probate fee) – The applicable fee is determined by the following schedule: up to $10,000 of estate value – $50; over $10,000 but not over $25,000 of estate value – $100; over $25,000 but not over $50,000 of estate value – $200; over $50,000 but not over $100,000 of estate value – $400; over $100,000 of estate value – $400 on the first $100,000 plus $4 per $1000 of estate value or part thereof over $100,000. No upper limit.
Age of Majority – 18