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Summary: Probate fees in Ontario are the Estate Administration Tax: nothing on the first $50,000 of estate value, then $15 for every $1,000 above it. The estate pays it as a deposit when the application is filed, and applications are typically processed within 15 business days.
What are probate fees in Ontario?
"Probate fees" is the everyday name for the Estate Administration Tax, a provincial tax on the value of an estate. It becomes payable when the Superior Court of Justice issues a Certificate of Appointment of Estate Trustee, the court document proving who has authority to deal with the estate's assets.
The tax and the legal account are two separate bills, and they behave differently:
Comparison point | Estate Administration Tax | Legal fees |
Who sets the amount | Ontario, under the Estate Administration Tax Act, 1998 | The lawyer, under the retainer agreed with the estate |
What it is based on | The value of the estate | The work involved in the application |
When it is paid | As a deposit, when the application is filed | Usually on completion, as the retainer sets out |
Refundable | Yes, if no certificate is issued | No |
How much is the Estate Administration Tax?
For applications made on or after January 1, 2020, there is no Estate Administration Tax on the first $50,000 of estate value. Above $50,000, the rate is $15 for every $1,000 (or part of $1,000), which works out to about 1.5% of the value above the threshold.
Estate value | Estate Administration Tax |
$50,000 | $0 |
$250,000 | $3,000 |
$500,000 | $6,750 |
$800,000 | $11,250 |
$1,200,000 | $17,250 |
The arithmetic on an $800,000 estate: subtract $50,000, divide the remaining $750,000 by 1,000, multiply by $15, which gives $11,250. Ontario rounds the estate value up to the nearest thousand first, so $239,250 is taxed as $240,000.
What counts toward the value of the estate?
Every asset the deceased had an interest in at the date of death goes into the calculation at fair market value. What moves the number most is the list of exclusions and the single deduction Ontario allows: an encumbrance, such as a mortgage or a lien, against real property.
Counts toward the estate value:
Ontario real estate. Fair market value at the date of death, less the actual value of any encumbrance on that property.
Bank accounts, investments, and property held in someone else's name. Accounts and holdings count wherever they are, foreign banks included, as does property the deceased beneficially owned without holding title.
Vehicles, personal property, and business interests. Loans secured against these cannot be deducted, because Ontario allows encumbrances to be deducted only against real property. A car loan does not reduce the value of the car.
Left out of the calculation:
Real estate outside Ontario. Only Ontario real property is captured; other kinds of property count wherever they sit.
Assets owned jointly that pass by survivorship. Where a home is held in joint tenancy, the surviving owner takes it automatically, which is why a matrimonial home often stays out of the estate and shapes what happens when selling an inherited home in Ontario.
Registered plans and insurance with a living named beneficiary. Registered retirement savings plans (RRSPs), registered retirement income funds (RRIFs), tax-free savings accounts (TFSAs), and life insurance pass directly to that beneficiary.
The Canada Pension Plan (CPP) death benefit. Paid outside the estate, so it is not part of the calculation.
How long does probate take in Ontario?
Ontario's stated service standard is that probate applications are typically processed within 15 business days. A small estate application, for estates of $150,000 or less, is usually processed within five business days. Both clocks start at filing.
Feature | Certificate of Appointment of Estate Trustee | Small Estate Certificate |
Estate value | Any value | $150,000 or less |
Waiting period before filing | None prescribed | At least 30 days after the beneficiaries are notified |
Court processing | Typically within 15 business days | Usually within five business days |
Authority granted | The estate as a whole | Only the assets listed on the certificate |
The court's window is rarely the long part. Valuations, the original will, and service on the beneficiaries all happen before anything is filed, and an incomplete application goes back out for correction rather than through. Ontario notes that processing takes longer where documents or evidence are missing, or where an issue needs a judge's decision.
One deadline sits on the other side of the certificate: the estate has 180 calendar days after it is issued to file an Estate Information Return with the Ministry of Finance, required even when the tax calculates to zero.
How do you apply for probate in Ontario?
The estate trustee completes the Rule 74 court forms, values the estate, serves every beneficiary, files with the Superior Court of Justice along with the tax deposit, and files an Estate Information Return within 180 days.
Complete the court forms. Form 74A is the application, Form 74C the draft certificate, and the affidavit that goes with the will is Form 74D, 74E, or 74F depending on the circumstances. Small estates use Forms 74.1A, 74.1B, and 74.1C.
Value the estate and calculate the tax. Use date-of-death fair market values, deduct any encumbrance against Ontario real property, and leave out assets that pass outside the estate.
Notify the beneficiaries. On the regular route, Form 74B is the affidavit proving service; on the small estate route, notice starts the 30-day waiting period.
File with the court and pay the deposit. This is where probate fees in Ontario are actually paid, and a bond may be required in some circumstances.
File the Estate Information Return. It goes to the Ministry of Finance within 180 calendar days of the certificate being issued.
Frequently asked questions
How much is probate on a $500,000 estate in Ontario?
$6,750. The first $50,000 is exempt and the remaining $450,000 is taxed at $15 per $1,000. If the estate includes an Ontario property with a mortgage against it, that mortgage reduces the value used in the calculation.
Do you need probate to sell a house in Ontario?
Usually, where the deceased owned the home alone or as a tenant in common, because the Land Registry Office needs proof of the trustee's authority before title can transfer. A home held in joint tenancy passes to the surviving owner without a certificate.
Who pays the probate fees in Ontario?
The estate does, out of estate funds. The trustee pays it as a deposit when the application is filed; it becomes the Estate Administration Tax once the certificate is issued, and is refunded if no certificate ever is.
Can you reduce the Estate Administration Tax?
Sometimes. A mortgage against Ontario real property is deducted from the estate value, and assets passing by survivorship or to a named beneficiary sit outside it. Arrangements made for tax reasons carry other legal consequences, so review them with a lawyer first.
Is a small estate certificate actually faster?
Not always. Court processing is usually five business days rather than 15, but the small estate route requires at least 30 days between notifying the beneficiaries and filing, which the regular application does not.
About the author
Joel Fox is a co-founder and COO at Ownright. He helps run the firm's day-to-day work on Ontario residential closings, refinances, and sales, and writes regularly to demystify the parts of a transaction that homeowners and estate trustees only encounter once or twice in their lives.
At Ownright, we focus entirely on Ontario residential real estate law. Our licensed Ontario lawyers and our online platform handle purchase closings, refinancing, and sales, including the title changes an estate sale needs before it can close, whether the property is moving into the surviving owner's name or the estate trustee's. You can start your closing online or get in touch with any questions.
Legal references: Estate Administration Tax Act, 1998, S.O. 1998, c. 34, Sched. (rate, deposit, value of the estate, and the Estate Information Return); Estates Act, R.S.O. 1990, c. E.21 (certificates of appointment of estate trustee and security); Rules of Civil Procedure, R.R.O. 1990, Reg. 194, Rules 74 and 74.1 (estate court forms, and the small estate procedure and its 30-day notice period).
Important note: This article is not legal advice. No one should act, or refrain from acting, based solely on the information in this post or any linked materials without first seeking appropriate legal or professional advice.
