York Region
Filing probate for a Markham estate
Ontario’s rule is that the application goes to the court for the county or district where the person lived when they died. For Markham, Unionville, Thornhill east of Yonge and the rest of York Region, that is the Superior Court of Justice in Newmarket.

The York Region courthouse is at 50 Eagle Street West, Newmarket. The rule depends on where the person lived, not where their property is: a Markham resident who also owned a condo in Toronto is still a York Region estate, and a Scarborough resident with a rental house in Markham is filed in Toronto.
You don’t need to drive to Newmarket to apply. Ontario accepts probate applications by email, with the court’s information form. Under the electronic filing directions, the original will, attached as an exhibit to the witness’s affidavit, and the estate administration tax payment must still reach the court office on paper, in person, by mail or by courier. We prepare the application, serve it on the beneficiaries, file it and send the originals, and we deal with any questions the Newmarket court office raises.
This page focuses on what comes up in Markham estates. Our main probate and estate administration page covers the rest: when probate isn’t needed, estates without a will, the estate trustee’s duties and how long it all takes.
Two-unit houses
When the estate home has a basement tenant
Some Markham houses include a basement apartment or second suite. When the owner dies, the tenancy doesn’t end, and the estate trustee takes over the landlord’s role.

Is the unit registered?
The City of Markham requires every two-unit house to be registered, with both units inspected for building and fire safety, and warns that occupying an unregistered two-unit house can lead to fines. Find out early whether the late owner registered the unit. It affects insurance, what buyers will pay and what they will ask for in the agreement.
Running it as estate trustee
- Collect the rent into the estate account, and keep a record of every payment.
- Tell the insurer the owner has died, and confirm the policy still covers a rented unit and an empty upper floor.
- Keep repairs and utilities going; the tenant’s rights under the lease continue.
Selling with a tenant in place
A tenancy normally carries on after a sale, so the buyer takes over the lease unless it is ended properly. For a house with three or fewer units, the landlord can give notice at the buyer’s request where the buyer or their family intends to move in, but the notice periods and compensation rules are strict, and some changed on September 21, 2026. Settle this in the agreement of purchase and sale, not after. We act on the sale of the estate home; for a dispute with the tenant, we can review the situation and refer you.
Why Wannes Law
A Toronto law firm that keeps you informed
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A licensed Ontario lawyer
Rosalie Wannes, licensed by the Law Society of Ontario, is responsible for your file from start to finish.
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Fees before you commit
Instant online quotes and published flat fees, so you know the cost before you retain us.
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Every step explained
Plain-language explanations of what happens, what you provide and what we handle, at every stage.
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Direct access
Reach your lawyer and law clerk directly by phone and email while your matter is underway.
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Sign in person or remotely
Meet at our Sheppard Ave E office in Toronto, or review documents by video and courier the originals.
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English, Armenian and Arabic
Talk through your matter in the language you are most comfortable with.
A worked example
What the estate pays, and what the buyer pays
Two different taxes are easy to confuse when a Markham home is sold by an estate. Only one of them is the estate’s.

Estate administration tax: the estate’s cost
A widowed mother leaves her Markham house, in her name alone and mortgage-free, worth $1,400,000; $90,000 in GICs; and a $15,000 car. The estate is valued at $1,505,000. Ontario’s estate administration tax (as of 2026) is nothing on the first $50,000 and $15 per $1,000 above that: 1,455 × $15 = $21,825. It is paid from the estate when the application is filed, which can mean a beneficiary or the bank has to help fund it before the house sells. Some banks will release money from the deceased’s account directly to the court for this; ask early.
If her RRSP had named her children as beneficiaries, it would not be counted. A joint account with a child might or might not be, depending on whether she meant it as a gift; we look at the paperwork and the history before deciding.
Land transfer tax: the buyer’s cost
When the estate sells, the buyer pays land transfer tax, not the estate. Markham has no municipal land transfer tax, so a buyer pays Ontario’s tax only, roughly half of what the same price costs in Toronto.
Income tax
The deceased is treated as having sold the house just before death. The principal residence exemption usually covers the family home, but the house must still be reported on the final return. If the basement was rented, the exemption may be affected, and that is a question for the estate’s accountant before filing.
The sequence
From the first call to the final distribution
The order below protects the estate trustee from personal liability. Paying beneficiaries too early is the most common mistake.

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Step 1: Secure the house and gather documents
Change the locks if keys are unaccounted for, tell the insurer, and gather the original will, the death certificate and recent statements. Book a free 15-minute call and we’ll tell you what else we need.
You provide
- Original will
- Death certificate
- Property tax bill, lease and account statements
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Step 2: Decide on probate and the certificate
We review how each asset was held and value the estate. Estates of $150,000 or less can use the Small Estate Certificate. You get a quote for the work before you retain us.
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Step 3: File in Newmarket
We serve the beneficiaries, email the application to the York Region court and send the original will and the tax payment.
Estate administration tax: nothing on the first $50,000, then $15 per $1,000 (as of 2026).
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Step 4: Administer the estate
Within 180 days of the certificate, the estate information return goes to the Ministry of Finance. The house is sold or transferred, debts paid, and the final income tax return filed.
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Step 5: Wait out the claim periods, then distribute
Allow six months for a married spouse’s election and for dependants’ support claims, obtain the CRA clearance certificate, then distribute against signed releases.
Questions
Markham probate questions

Where is probate filed for someone who lived in Markham?
With the Superior Court of Justice for York Region, at 50 Eagle Street West in Newmarket. The application can be filed by email; the original will and the tax payment are delivered on paper.
My father lived in Markham but owned a condo in Toronto. Which court?
Newmarket. The court is chosen by where the person lived when they died, not where the property is. The Toronto condo is still included in the estate’s value.
Is there a land transfer tax when the estate sells a Markham house?
The buyer pays Ontario’s land transfer tax. Markham has no municipal land transfer tax, and the estate as seller doesn’t pay land transfer tax on the sale.
What happens to the basement tenant when the owner dies?
The tenancy continues. The estate trustee becomes responsible for the landlord’s obligations and collects the rent for the estate. Ending the tenancy for a sale has strict rules; get advice before promising a buyer vacant possession.
How much does probate cost for a Markham estate?
Ontario’s estate administration tax is nothing on the first $50,000 and $15 per $1,000 above that (as of 2026): $21,825 on a $1,505,000 estate. Our legal fee is quoted individually once we understand the estate.
Do I have to travel to your office?
No. Our office is at 3319 Sheppard Ave E in Toronto, just south of Markham, and much of the work can be done by phone, email and video, with documents signed on paper.
Areas We Serve
Probate help in York Region and beyond
We also act on estates in Richmond Hill and Vaughan, filed in Newmarket, and across Toronto, Durham and Peel. Planning ahead? See our Markham wills page, or our Markham real estate page for the sale.
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Scarborough
Probate & estates for Scarborough clients. Our office is on Sheppard Ave E.
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North York
Probate & estates for North York clients.
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Markham
Probate & estates for Markham clients.
Here to help
Markham estate? Start with a short call.
Book a free 15-minute call, or answer the estate questions for a quote.
Prefer to talk now? Call (647) 707-7718 · Service in English, Armenian and Arabic
