What Are Probate Fees?

An estate administration tax is also known as probate fees, probate tax, or probate cost in Ontario. The probate fees are paid to the Ontario government when a probate application is filed before the law court. The probate fees are calculated based on the total estate value to be probated by the court. Use our probate fees in Ontario calculator to calculate your official probate cost in Ontario.

In Ontario, updated 2020 probate fees are:

• $0 for every asset up to $50,000, and 
• $15 on every $1,000 of assets over $50,000.

Note: Probate fees are paid from the assets of the deceased’s estate, not by the personal representatives, executors, or beneficiaries. The executor of the estate typically uses assets from the estate, such as bank accounts, to cover these costs.

Estate Assets – What Must Be Included?
The deceased’s estate that is subject to probate includes all owned assets:

• All real estate in Ontario, minus any encumbrances such as mortgages or liens. Real estate owned in “joint tenancy” with rights of survivorship is excluded. In “tenants in common” arrangements, only the deceased’s proportionate value is included.
• Personal property, including:
  • Investments, excluding those with named beneficiaries (e.g., pensions, TFSAs, RRSPs, RRIFs).
  • Bank accounts, unless held jointly.
  • All vehicles, including recreational ones.
  • Collections such as coins, cards, etc.
  • Furniture.
• No deductions are made for debts not secured by real estate in Ontario, including credit card debt, student loans, car loans, and personal loans, unless they are secured against Ontario real estate.

Exclusions
For EAT purposes, the following assets do not need to be declared on an EAT return:

• Real estate located outside Ontario.
• Real estate subject to “joint tenancy with a right to survivorship.”
• Life insurance passed to a named individual.
• Jointly held bank accounts.

Paying the EAT
Payment is typically made via a certified cheque or money order in the name of the “Minister of Finance.” Personal checks are not accepted. In cases where EAT amounts are significant, and there are insufficient liquid assets, funds may need to be sourced from the deceased’s other assets. Estate representatives may arrange for advances or loans, or request deferrals under specific conditions with the help of an estate lawyer.

Filing the Estate Administration Tax Return
Starting January 1, 2020, the estate representative must file an Estate Information Return within 180 days of receiving the Certificate of Appointment of Estate Trustee. This deadline extends to the next business day if it falls on a weekend or holiday.

Exemptions from Filing
An Estate Information Return is not required if any of the following certificates are issued:

• Certificate of Appointment of Succeeding Estate Trustee with a Will.
• Certificate of Appointment of Succeeding Estate Trustee with a Will Limited to the Assets Referred to in the Will.
• Certificate of Appointment of Succeeding Estate Trustee without a Will.
• Certificate of Appointment of Estate Trustee During Litigation.

How to File the Return
The return can be filed online, by mail, or in person at the Ministry of Finance, Compliance Branch, 33 King Street West, PO Box 625, Oshawa, ON, L1H 8H9, or by fax to 1-866-888-3850. It is crucial that each estate representative signs the return, attesting to the accuracy and completeness of the information provided.

Updates, Estimates, and Refunds
Estimates are used when asset values are not precisely known at the time of probate. The estate trustee must update the EAT application and pay any additional EAT as soon as the asset values are firmly established. Overpayments of EAT are difficult to recover, emphasizing the importance of accurate initial assessments.