Probate Fee Calculator
Estate Administration Tax
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Enter the estate’s assets to see the tax.
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Estimate using the Estate Administration Tax Act rates. It isn’t legal advice; the estate trustee swears to the final value.
How it works
How Probate Fees Are Calculated in Ontario
There is no tax on the first $50,000 of an estate. Above that, the tax is $15 for every $1,000, or part of $1,000. In effect it is 1.5% of the value over $50,000.
A Worked Example
A Scarborough home worth $900,000 with a $200,000 mortgage, $80,000 in a bank account and a $20,000 car: the estate is $900,000 − $200,000 + $80,000 + $20,000 = $800,000. The tax is ($800,000 − $50,000) ÷ $1,000 × $15 = $11,250.
What Counts
- Real estate in Ontario in the person’s own name, or their share as a tenant in common, less mortgages and liens registered against it
- Bank accounts and investments in their own name with no named beneficiary
- Vehicles, valuables and other personal property
- Money owed to them, and their share of a business
What Doesn’t Count
- Property owned jointly with right of survivorship, which passes to the surviving owner (see transferring property after death)
- RRSPs, RRIFs, TFSAs, pensions and life insurance with a named beneficiary
- Real estate outside Ontario
- Assets left under a secondary will that doesn’t need probate
- Debts other than those registered on real estate: credit cards, lines of credit and taxes are not deducted
Paying it
When the Tax Is Paid, and the Small Estate Certificate
The tax is paid to the court when the estate trustee applies for the certificate, usually from estate funds the bank releases for that purpose.
Paying the Tax
The estate trustee pays it with the application for a Certificate of Appointment of Estate Trustee, filed with the Superior Court of Justice where the person lived. The tax is based on the value the trustee swears to. Within 180 days of the certificate being issued, the trustee files an Estate Information Return with the Ministry of Finance listing the assets and their values, and files an amended return within 60 days if a value turns out to be wrong. The Ministry can audit the return.
Small Estates
If the whole estate is worth $150,000 or less, the trustee can apply for a Small Estate Certificate, a shorter application with simpler forms. The Estate Administration Tax still applies; only the process is simpler.
Do You Need Probate at All?
Not always. Probate is usually needed when the person owned real estate in their own name, or when a bank or investment firm won’t release funds without it. Our guide to what to do when someone dies in Ontario explains when you can avoid it, and our probate and estate administration page explains how we help.
Planning ahead
Lowering Probate Fees Through Your Will
Most families can reduce or avoid the tax with planning done while everyone is well.
- Secondary wills: a second will for assets that don’t need probate, such as private company shares, keeps their value out of the calculation. See our will packages.
- Beneficiary designations: naming beneficiaries on registered plans and insurance keeps them out of the estate.
- Joint ownership: it can avoid probate, but adding an adult child to title has tax, creditor and family risks. Read our guide first.
Questions
Probate Fee Questions
How much are probate fees in Ontario?
Nothing on the first $50,000 of the estate, then $15 for each $1,000 or part of $1,000 above that. A $500,000 estate pays $6,750; a $1,000,000 estate pays $14,250.
Are mortgages deducted from the estate value?
Only mortgages and other debts registered against Ontario real estate, and only up to that property’s value. Credit cards, lines of credit, income tax and funeral costs are not deducted.
Does a jointly owned house count?
Not if it was owned as joint tenants with right of survivorship: it passes to the surviving owner outside the estate. A share owned as tenants in common does count.
Who pays probate fees?
The estate pays them. The estate trustee usually asks the bank to release estate funds to pay the tax with the application. If there isn’t enough cash, a trustee or beneficiary may advance it and be repaid from the estate.
What is a Small Estate Certificate?
A simpler probate process for estates worth $150,000 or less, introduced in 2021. It has shorter forms, but the Estate Administration Tax is the same.
Are lawyer fees included in the calculator?
No. The calculator shows the government tax only. Legal fees for a probate application depend on the estate; we quote them after a free 15-minute call.
Here to help
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