What to Do When Someone Dies in Ontario, and Whether You Need Probate
When someone dies in Ontario, a process starts almost immediately, and most people have never seen it before. There is no reason you would…
How we help
Probate, administration and guidance for estate trustees
For families in Scarborough, North York, Markham and across the GTA, whether the estate is simple or has real estate, several beneficiaries or no will.
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Probate application
Working out whether you need probate at all, then preparing and filing the application for a Certificate of Appointment of Estate Trustee, or a Small Estate Certificate, with or without a will.
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Estate administration
Identifying and valuing assets, filing the estate information return, paying debts and taxes, and distributing the estate to the beneficiaries with proper accounts and releases.
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Guidance for estate trustees
Advice for the person named in the will who wants to handle the estate themselves but needs to know what to do, in what order, and where the personal risks are.
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Estates without a will
Applying to be appointed when there is no will, including the consents of the other beneficiaries and whether a bond is needed.
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Selling or transferring estate real estate
Selling the family home as estate trustee, or transferring it to a beneficiary or surviving owner, once the right person has authority to deal with it.
First question
Do you need probate in Ontario?
Not always. It depends on what the person owned, how it was held, and what the banks and the Land Registry will accept.
Probate is the court process that confirms an estate trustee’s authority and, where there is a will, confirms that the will is valid. An estate trustee named in a will has authority from the date of death, but banks, investment firms and the Land Registry often won’t act on the will alone: they want the court’s certificate as proof. Ontario’s page on applying for probate sets out the basic process.
When probate is usually needed
- Real estate in the deceased’s name alone. To sell or transfer it, the estate trustee generally needs a certificate.
- Bank and investment accounts in the deceased’s name alone, above whatever amount the institution is prepared to release without one. Each institution sets its own policy.
- No will. Someone has to be appointed by the court before they have authority to act.
Assets that usually don’t go through probate
These pass directly to someone else and are not counted for estate administration tax:
- Jointly owned property with a right of survivorship, such as a home owned by spouses as joint tenants or a joint bank account. It passes to the surviving owner; for a home, the title is updated with a survivorship application.
- Accounts and policies with a named beneficiary, such as RRSPs, RRIFs, TFSAs, pensions and life insurance, where someone other than the estate is designated.
- Assets covered by a secondary will, such as shares of a private company, where the will-maker planned for them (see how primary and secondary wills work).
Joint accounts with an adult child
These can be more complicated. Where a parent added an adult child to an account or a home without payment, the law may presume the child holds it for the estate unless there’s evidence the parent meant it as a gift. Ontario’s tax guidance also says property of the deceased held in someone else’s name counts toward the estate’s value. We look at how each asset was held, and why, before advising whether probate is needed.
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.
The application
Applying for probate, with or without a will
Ontario uses one application form for a Certificate of Appointment of Estate Trustee, whether or not there is a will. What goes with it depends on the estate.
With a will
The estate trustee named in the will applies using Form 74A, with the original signed will and an affidavit from one of the witnesses confirming how it was signed (or, for a handwritten will, an affidavit confirming the handwriting). Before filing, the application must be served on the beneficiaries and others entitled to notice. If a named estate trustee doesn’t want to act, they sign a renunciation. The court then issues a Certificate of Appointment of Estate Trustee (Form 74C) with a copy of the will attached.
Without a will
A surviving spouse or common-law partner usually has the first right to apply, then the closest relatives. The applicant needs the written consent of the people entitled to share in the estate who together hold a majority of its value, and renunciations from anyone with an equal or prior right to act. A bond is usually required, generally for double the value of the estate unless a judge orders otherwise. There are exceptions, including for a surviving spouse where the estate is no more than the $350,000 preferential share.
Small estates: $150,000 or less
Since April 1, 2021, if the estate is worth $150,000 or less, you can use the simpler small estate process (Form 74.1A) and receive a Small Estate Certificate. A bond is not required unless a beneficiary is a minor or incapable. If more assets are found later and the total goes above $150,000, the estate has to move to the standard certificate.
Where to file
The application goes to the Superior Court of Justice where the person lived when they died. For someone who lived in Scarborough, North York, Etobicoke, East York or anywhere else in the City of Toronto, that is the court in Toronto. For Markham, Richmond Hill or Vaughan it is York Region; for Pickering, Ajax, Whitby or Oshawa, Durham Region; and for Mississauga or Brampton, Peel Region. Applications can be filed by email under the court’s current directions. The official forms are on the Ontario court forms site.
Probate costs
Probate fees in Ontario: estate administration tax
What people call “probate fees” in Ontario is estate administration tax, calculated on the value of the assets that go through the estate.
Under Ontario’s estate administration tax rules (as of 2026), there is no tax on the first $50,000. Above that it is $15 for every $1,000, or part of $1,000, of value. The tax is paid from the estate when the application is filed.
| Value of the estate | Tax |
|---|---|
| $50,000 or less | $0 |
| $150,000 | $1,500 |
| $300,000 | $3,750 |
| $500,000 | $6,750 |
| $1,000,000 | $14,250 |
What is counted, and what isn’t
The value, at the date of death, of the assets that pass under the will or on an intestacy, wherever they are, except real estate outside Ontario. A mortgage or other debt registered on Ontario real estate is deducted from that property’s value. Other debts are not: credit cards, car loans, an unsecured line of credit, funeral costs, legal fees and real estate commissions all stay in the calculation.
Worked examples
- A Scarborough house in the deceased’s sole name worth $900,000 with a $300,000 mortgage, $45,000 in the bank, a $20,000 car and $12,000 on credit cards. Value: $600,000 + $45,000 + $20,000 = $665,000 (the credit card debt isn’t deducted). Tax: $615,000 above the first $50,000 × $15 per $1,000 = $9,225.
- A home held jointly with a surviving spouse, an RRSP naming the spouse, and $120,000 in a bank account in the deceased’s name. Only the bank account is counted. The estate qualifies for a Small Estate Certificate, and the tax is $70 × $15 = $1,050.
- An estate worth $50,500. The $500 above $50,000 is part of a $1,000, so the tax is $15.
The estate information return
Within 180 calendar days after the certificate is issued, the estate trustee must file an estate information return with the Ministry of Finance, listing the assets and their values, even if no tax was payable. If an asset is found later or a value turns out to be wrong, an amended return is due within 60 days, with any extra tax. Failing to file, or filing false information, is an offence.
Other costs
The legal fee for the application and administration, which we quote once we understand the estate; appraisals where a value is uncertain; and, where the court requires one, the cost of a bond.
The sequence
How an Ontario estate is administered
The order matters: paying out too early is the most common way an estate trustee ends up personally liable.
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Step 1: Find the will and secure the estate
We start with the facts that shape everything else: is there a will, is the original signed will available, who is the estate trustee, and do they live in Ontario? In the first weeks, the home and belongings need to be secured and insured, and government benefits stopped. Service Canada says the estate’s executor should apply for the CPP death benefit within 60 days of the death.
You provide
- The original will, if there is one
- Death certificates or the funeral director’s statement of death
- Details of the estate trustee
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Step 2: List assets and decide whether probate is needed
We gather date-of-death values for everything the person owned and look at how each asset was held: sole name, joint, or with a named beneficiary. That tells us whether probate is needed and what the estate administration tax will be.
We handle
- Reviewing assets, real estate and how they were held
- Advising on probate-only or full administration
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Step 3: Apply for the certificate
We prepare the application, serve it on the beneficiaries, and file it with the Superior Court of Justice with the estate administration tax. Estates of $150,000 or less can use the simpler small estate certificate.
Estate administration tax: nothing on the first $50,000, then $15 for every $1,000 of value above that (as of 2026).
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Step 4: Report, collect and pay
Once the certificate is issued, the estate information return is due within 180 days. Assets are collected into an estate account, the house is sold or transferred, debts are paid, and the final tax return and any estate returns are filed.
We handle
- Estate information return
- Collecting assets and paying debts
- Coordinating with the estate’s accountant
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Step 5: Clearance, accounts and distribution
After the tax is assessed and the waiting periods have passed, the estate trustee usually obtains a clearance certificate, prepares accounts for the beneficiaries, and distributes the estate against signed releases. Where beneficiaries are minors, extra rules apply to how their share is held.
Timeline
How long does probate take in Ontario?
There are two clocks: how long the court takes to issue the certificate, and how long it takes to finish administering the estate.
Getting the certificate
Before anything is filed, the estate trustee has to find the original will, locate a witness for the affidavit, gather date-of-death values and serve the beneficiaries, which commonly takes several weeks and longer if records are scattered. After filing, processing times vary by courthouse and workload. We can’t promise a date, and anyone who does is guessing. A complete, accurate application is the part you control.
Finishing the estate
Several legal time limits mean even a simple estate rarely wraps up quickly:
- Six months after the death if there is a surviving married spouse, who may elect to claim equalization under the Family Law Act. The estate generally can’t be distributed in that period without the spouse’s consent or a court order.
- Six months after the certificate is issued, the usual deadline for a dependant to claim support under the Succession Law Reform Act. An estate trustee who distributes after receiving notice of a claim can be personally liable.
- The deceased’s final tax return, due by April 30 of the following year for a death between January and October, or six months after the death for a death in November or December, according to the CRA’s filing deadlines. The clearance certificate can only be requested once returns are assessed.
- Selling real estate, which depends on the market and the closing date.
In practice, a straightforward estate that needs probate often takes around a year from the death to the final distribution. Estates with a house to sell, beneficiaries abroad, disagreements or business assets usually take longer. An interim distribution to beneficiaries is sometimes possible, while holding back enough to cover tax and claims.
The estate trustee’s job
What an estate trustee is responsible for
The estate trustee is personally responsible for getting these right, which is why many ask for guidance even when the estate is simple. Our guide on what to do when someone dies in Ontario covers the first days in more detail.
In the first weeks
- Find the original will and confirm who is named
- Confirm the funeral arrangements and obtain proof of death
- Secure the home and other property, and tell the insurer if the home is vacant
- Notify banks, the Canada Revenue Agency, Service Canada and any pension plan
- Redirect mail and cancel cards, subscriptions and utilities that aren’t needed
Before distributing
- List the assets and debts, with values at the date of death
- Open an estate bank account and keep every receipt
- Apply for probate if it’s needed, and file the estate information return within 180 days of the certificate
- Advertise for creditors where appropriate, and pay valid debts
- Allow for the six-month periods for a married spouse’s election and dependants’ support claims
Tax and personal liability
- File the deceased’s final tax return, and any returns for earlier years that were missed
- File estate (trust) returns if the estate earns income after the death
- Obtain a clearance certificate from the CRA before the final distribution; without one, the estate trustee can be personally liable for unpaid tax up to the value distributed
- Keep full accounts, and have beneficiaries approve them before the final distribution
Accounts and fairness
Estate trustee compensation, beneficiaries’ rights and passing of accounts
Most estates close with the beneficiaries approving the accounts. Knowing the rules on both sides helps keep it that way.
Can the estate trustee be paid?
Yes. Ontario’s Trustee Act entitles an estate trustee to a fair and reasonable allowance for their care, work and time, unless the will sets the amount or says otherwise. There is no fixed rate in the legislation. In practice, courts have often started from a percentage guideline, commonly described as about 2.5% of the money coming into the estate and 2.5% of the money paid out, and then adjusted it for the size and complexity of the estate, the time and skill involved, and the results. A family member acting as estate trustee may choose not to claim compensation at all. Either way, it should be shown in the accounts and agreed by the beneficiaries or approved by the court.
What beneficiaries are entitled to
- Notice of the probate application, and a copy of the will where it applies to them
- Reasonable information about the estate’s assets, debts and progress
- Clear accounts showing what came in, what was paid out and why, before they are asked to sign a release
- Their share, once debts, taxes and claims are dealt with, within a reasonable time
Passing of accounts
If beneficiaries won’t approve the accounts, or have concerns about how the estate was handled, the court can review them in a process called a passing of accounts. A beneficiary can ask the court to order the estate trustee to pass accounts, and an estate trustee can choose to do so to get the court’s approval of what they did and what they were paid. In Toronto, contested estate matters are heard by the Superior Court’s Estates List. Good records from day one protect everyone.
Estate real estate
Selling or transferring the family home
For many GTA estates, the house is the largest asset and the one that takes the most time.
If the home was in the deceased’s name alone
The estate trustee deals with it, and generally needs the Certificate of Appointment before a sale can close or the title can be transferred. You can often start preparing, including getting an appraisal, clearing the home and speaking with an agent, while the application is with the court, but any sale agreement should allow for the certificate’s timing. We act on the sale as estate trustee’s lawyer; our page on selling a home explains what the closing involves, and the legal fee for the sale is calculated instantly in the quote.
If a beneficiary is keeping it
Instead of selling, the estate trustee can transfer the home to a beneficiary under the will or on an intestacy, often with a buy-out between siblings. The estate’s debts and taxes still have to be covered first, and a mortgage on the home doesn’t disappear. Our title transfer page covers transfers between family members.
If the home was owned jointly
Where the deceased owned the home with a spouse or someone else as joint tenants, it passes to the survivor without probate. The survivor registers a survivorship application with a death certificate to update the title, and can then sell, refinance or keep the home.
While the home is empty
Tell the home insurer promptly: many policies limit coverage when a home is vacant. Keep the utilities, property tax and mortgage payments up to date from estate funds, and check the home regularly.
Fees
Quoted to the estate, not guessed
Estates vary too much for one flat fee. We quote once we understand the estate.
The quote form asks what we need to price the work accurately: whether there is a will and the original is available, who the estate trustee is and whether they live in Ontario, whether there is real estate, whether any beneficiaries are minors, and whether you want probate only or full estate administration. Or book a free 15-minute call to talk it through first.
Questions
Probate questions
What is probate?
Probate is the court process that confirms the estate trustee’s authority to deal with the estate and, where there is a will, confirms the will is valid. In Ontario the document is called a Certificate of Appointment of Estate Trustee, or a Small Estate Certificate for estates of $150,000 or less.
How much are probate fees in Ontario?
Ontario’s estate administration tax is nothing on the first $50,000 of the estate’s value, then $15 for every $1,000 above that, or 1.5% (as of 2026). Mortgages and other debts registered on Ontario real estate can be deducted from that property’s value; other debts can’t. Legal fees are separate.
How much is probate on a $500,000 estate in Ontario?
Estate administration tax on a $500,000 estate is $6,750: nothing on the first $50,000, then $15 for each $1,000 of the remaining $450,000. On a $1,000,000 estate it is $14,250.
How long does probate take in Ontario?
Court processing times vary by courthouse and workload, so no one can promise a date, and preparing a complete application often takes several weeks before filing. Because of the six-month periods for spousal and dependant claims and the CRA clearance certificate, a straightforward estate often takes around a year from death to final distribution, and longer with a house to sell or a dispute.
Do I need probate to sell a house in Ontario?
Usually, if the house was in the deceased’s name alone: the estate trustee generally needs a Certificate of Appointment before the sale can close. A home the deceased owned as joint tenants with a surviving spouse passes to the spouse without probate, through a survivorship application.
What is a small estate certificate?
Since April 1, 2021, estates worth $150,000 or less can apply for a Small Estate Certificate, which uses a simpler application. A bond is not needed unless a beneficiary is a minor or incapable. If more assets are later found and the total goes over $150,000, the estate must apply for the standard certificate.
Where is probate filed for someone who lived in Scarborough?
The application goes to the Superior Court of Justice in the area where the person lived. For Scarborough, North York and the rest of the City of Toronto, that is Toronto. For Markham or Richmond Hill, it is York Region; for Pickering to Oshawa, Durham Region; for Mississauga or Brampton, Peel Region.
When must the estate information return be filed?
Within 180 calendar days after the certificate is issued, even if no tax was payable. If you later find an asset or a value changes, an amended return is due within 60 days.
What is a clearance certificate?
A certificate from the Canada Revenue Agency confirming the deceased’s and the estate’s taxes have been paid. Estate trustees usually obtain one before the final distribution, because without it they can be personally liable for unpaid tax up to the value of what they distributed.
Can an estate trustee live outside Ontario?
Yes, but it can add steps, such as a bond depending on where they live, and it makes practical tasks harder. Tell us where the estate trustee lives in the quote form and we’ll explain what applies.
Guides
Guides for families and estate trustees
Writing a Will in Canada: A Step-by-Step Guide
A will is a legal document that outlines how a person's assets will be distributed after their death. It's an important part of estate…
Transferring a Property After Someone Dies in Ontario: Survivorship and Transmission Applications
How you transfer a property after someone dies in Ontario depends entirely on how that person held title. Jointly owned property passes to the…
Areas We Serve
Serving clients across Toronto and the GTA
From our Toronto office we act for clients across the Greater Toronto Area, including Durham, York and Peel regions: Markham, Richmond Hill, Pickering, Ajax, Whitby, Oshawa, Mississauga and Brampton.
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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
You don’t have to work out the order alone.
Book a free 15-minute call to talk through where the estate stands, or answer the estate questions for a quote.
Prefer to talk now? Call (647) 707-7718 · Service in English, Armenian and Arabic