Payment & Estate Funds
Who Pays Probate Fees in Ontario?
Estate Administration Tax and properly incurred probate legal
fees and disbursements are generally payable from the estate.
However, estate funds may not be accessible when payment is
first required, so the estate trustee may need to advance
money and seek reimbursement from the estate.
When Are Ontario Probate Fees Paid?
Estate Administration Tax is generally paid as a deposit when
the probate application is filed with the court. Once the
estate certificate is issued, the deposit becomes the tax
payable. Where no tax is payable or the court authorizes a
deferral, different payment arrangements apply.
Probate lawyer fees are separate from the government tax.
Our retainer agreement sets out the required payment
arrangements for legal fees and disbursements.
What If the Estate Has Limited Cash?
An estate may have substantial assets but insufficient
accessible cash to pay the probate application costs.
The proposed estate trustee should consider funding early,
particularly where most of the estate’s value is tied up
in real estate.
Depending on the circumstances, options may include a
documented personal advance, arrangements with the institution
holding estate funds, or an application for a court order
deferring payment of Estate Administration Tax.
Availability must be assessed for the particular estate.
Keep records of any personal advances.
Retain invoices, receipts and proof of payment for estate
expenses. Reimbursement depends on the nature of the
expense, available estate funds and the circumstances
of the administration.
Official guidance:
Calculating and arranging payment of Estate Administration Tax
.