Ontario Probate Fees: Estate Administration Tax Explained

Ontario charges no Estate Administration Tax on the first $50,000 of an estate, then $15 for every $1,000 (or part of $1,000) above that, a marginal rate of about 1.5 percent.

What is the Estate Administration Tax?

The Estate Administration Tax is Ontario's name for what most people call a probate fee. It is charged when an estate trustee (Ontario's term for an executor) applies to the Superior Court of Justice for a Certificate of Appointment of Estate Trustee, the document that gives the trustee legal authority to manage and distribute the deceased's estate.

Despite the word "tax" in its name, the EAT is not an inheritance tax and it is not charged to beneficiaries. It is a court-administration charge calculated on the value of the estate that requires probate, paid by the estate itself before the certificate is issued.

Canada has no federal or provincial inheritance tax. What the EAT taxes is the value of the assets passing through the probate process, not what any individual beneficiary eventually receives.

How the tax is calculated

Ontario's Estate Administration Tax Act sets a two-part formula:

• $0 on the first $50,000 of the estate's value.
• $15 per $1,000, or part of $1,000, on the value above $50,000.

That second bracket works out to roughly 1.5 percent on every dollar over the $50,000 threshold. The value above $50,000 is rounded up to the next whole $1,000 before the rate is applied, so an estate worth $50,001 above the threshold is taxed as if it were $1,000 above it.

The formula, expressed simply: take the estate value, subtract $50,000, round up to the next $1,000, then multiply by $15. If the estate is $50,000 or less, no tax is owed at all, and no minimum filing fee applies.

Worked examples

The $240,000 example matches the calculation Ontario itself publishes: $240,000 minus $50,000 leaves $190,000, and $190,000 divided into 190 units of $1,000 at $15 each comes to $2,850. Use the Canada probate fee calculator to run the numbers for any estate value in Ontario or another province.

Applying for the Certificate of Appointment

The estate trustee applies to the Superior Court of Justice in the county where the deceased lived. The application includes:

• The original will (if there is one) and any codicils.
• An application form sworn by the applicant, estimating the estate's value as of the date of death.
• The Estate Administration Tax, paid at the time of filing based on that sworn estimate.

Because the tax is paid on an estimated value, it functions as a deposit. If the true value later turns out to differ, once the estate is settled and reported through the Estate Information Return, the Ministry of Finance can assess additional tax owing or, less commonly, issue a refund of an overpayment.

The Small Estate Certificate (estates of $150,000 or less)

Since April 1, 2021, Ontario has offered a simplified Small Estate Certificate process for estates valued at $150,000 or less. It uses a shorter application and a simpler sworn estimate of value, intended to reduce the paperwork burden for smaller, straightforward estates.

The Small Estate Certificate is a procedural shortcut, not a tax break. The same Estate Administration Tax formula still applies in full: $0 on the first $50,000, then $15 per $1,000 on the remainder. A $150,000 estate using this process still owes $1,500 in EAT (100 units of $1,000 above the threshold at $15 each).

The Estate Information Return: a 180-day deadline

Once the court issues the Certificate of Appointment, the estate trustee must file an Estate Information Return with the Ontario Ministry of Finance within 180 calendar days. The return itemizes the specific assets that made up the estate and their values, essentially a detailed accounting behind the number used to calculate the tax.

If the trustee later discovers the return contained an error or omission, an amended return generally must be filed within 60 days of discovering the discrepancy. The Ministry can audit an Estate Information Return for up to four years after the tax was paid (longer if it suspects fraud or misrepresentation), so trustees should keep supporting records for the assets they reported.

What counts toward the estate value

The Estate Administration Tax is calculated only on assets that pass through probate, meaning assets the estate trustee needs the court's authority to deal with. Generally included:

• Real estate in Ontario held solely in the deceased's name (valued net of any mortgage or other encumbrance registered against the property).
• Bank accounts and investments held solely in the deceased's name.
• Vehicles, business interests, and personal property forming part of the estate.

Generally excluded, because these assets pass outside the estate and never require probate:

• Jointly held property with a right of survivorship, such as a house or bank account held as joint tenants. It passes directly to the surviving joint owner by operation of law.
• RRSPs, RRIFs, TFSAs, and life insurance policies with a named beneficiary, unless the deceased's own estate is named as the beneficiary, in which case the proceeds do flow through the estate and are taxed.
• Real estate located outside Ontario, which is not administered under Ontario's Certificate of Appointment.

Getting this distinction right matters. Overstating the estate's value on the application means overpaying the tax; understating it risks a reassessment later, once the Estate Information Return is filed and reviewed.

Is the Estate Administration Tax really a tax?

Functionally, it behaves like a court filing fee rather than a tax on income or inheritance. It is charged once, at the point of applying for the Certificate of Appointment, calculated against the estate's value rather than against what any beneficiary receives. Ontario is simply the province that uses the word "tax" in the statute's title (the Estate Administration Tax Act, 1998); other provinces call the equivalent charge a probate fee or a court fee for the same underlying concept. See our comparison of probate fees across Canada for how Ontario's formula stacks up against British Columbia, Alberta, and the rest, or the page on British Columbia probate fees for a province-by-province look at BC's rules specifically.

Related reading: probate in Canada, province by province, British Columbia probate fees, wills, probate, and estates in Canada, and the Canada probate fee calculator for an instant estimate.

Disclaimer: This article provides general information about Ontario's Estate Administration Tax and is not legal or tax advice. Rates, thresholds, and filing rules can change. Confirm current figures with the Ontario Ministry of Finance or a licensed Ontario lawyer before relying on them for a specific estate.

Frequently Asked Questions

How much is the Estate Administration Tax on a $240,000 estate in Ontario?

$2,850. The first $50,000 is tax-free, leaving $190,000 taxed at $15 per $1,000, which is 190 units of $1,000 multiplied by $15.

Is the Estate Administration Tax the same as an inheritance tax?

No. Canada has no inheritance tax. The Estate Administration Tax is a court fee paid by the estate when applying for a Certificate of Appointment of Estate Trustee, calculated on the estate's value, not on what any individual beneficiary receives.

What is the Small Estate Certificate and does it reduce the tax owed?

The Small Estate Certificate is a simplified application process available since April 1, 2021 for estates valued at $150,000 or less. It reduces paperwork, not the tax itself. The standard formula, $0 on the first $50,000 then $15 per $1,000 above it, still applies.

What is the deadline to file the Estate Information Return?

180 calendar days from the date the Certificate of Appointment of Estate Trustee is issued. An amended return is generally required within 60 days of discovering any error or omission in the original filing.

Do jointly held assets count toward the estate for tax purposes?

Generally no. Assets held jointly with a right of survivorship pass directly to the surviving joint owner outside the estate, so they are not included in the value used to calculate the Estate Administration Tax.

Does a life insurance policy count toward Ontario's estate value?

Only if the deceased's estate is named as the beneficiary. A policy with a named individual beneficiary pays out directly to that person and is excluded from the estate value used to calculate the tax.