Ontario Estate Administration Tax (Probate) Calculator

How much are probate fees in Ontario?

Ontario probate fees (Estate Administration Tax) on a $500,000 estate are $6,750. The tax is nil on the first $50,000 and $15 for every $1,000, or part of $1,000, above that. In other words, it is 1.5% of the value over $50,000, rounded up to the next $1,000. An estate of $500,001 is taxed as if it were $501,000.

What counts towards the value of the estate

Only assets that pass through the will and the estate certificate count. According to the Ontario Ministry of Finance, values are fair market value at the date of death.

• Included: Ontario real estate, bank accounts, investments, vehicles, and property held in someone else’s name for the deceased.
• Deductible: only encumbrances on real property, such as a mortgage, collateral mortgage or lien, are subtracted from that property’s value. Credit card balances, loans and funeral expenses are not deductible.
• Excluded: real estate outside Ontario, assets held jointly that pass by survivorship, accounts with a designated beneficiary, and life insurance paid to a named beneficiary.

Worked example: calculating the cost of probate in Ontario

A widow dies owning a $900,000 Ottawa house with a $250,000 mortgage, $62,400 in the bank and a car worth $17,600. She also had a $300,000 RRSP naming her son as beneficiary and a $45,000 joint account with her daughter.

The estate value for probate is $900,000 − $250,000 + $62,400 + $17,600 = $730,000. The RRSP and the joint account pass outside the estate and are left out. Estate Administration Tax is ($730,000 − $50,000) ÷ $1,000 × $15 = $10,200. If the RRSP had named the estate instead, the tax would have been $14,700.

How to apply for probate and pay the tax

Estate Administration Tax is paid up front, as a deposit, when the estate trustee applies for the certificate. The usual sequence is:

• Apply to the Superior Court of Justice in the county or district where the deceased lived, using Form 74A (application), Form 74B (affidavit of service) or 74B.1 (lawyer’s certificate of service), Form 74C (draft certificate) and the affidavit that fits the will (Form 74D, 74E or 74F).
• Include the tax, by certified cheque, lawyer’s trust cheque, trust company cheque or bank draft made payable to the “Minister of Finance”. Ontario says applications are typically processed within 15 business days if the paperwork is complete.
• Within 180 calendar days after the certificate is issued, file an Estate Information Return with the Ministry of Finance listing each asset and its value.
• If you later find more assets or correct a value, file an amended return within 60 calendar days and pay any extra tax.
• If the deposit was too high, ask the court for a refund. This is only possible before the certificate is issued.

Small estates of $150,000 or less

Since 1 April 2021, estates of $150,000 or less can use Ontario’s simplified small estate process (Form 74.1A, with a draft Small Estate Certificate on Form 74.1C). The tax still applies. A $150,000 estate pays $1,500, and an estate of $50,000 or less pays nothing.

Estate tax in Ontario: what the final return costs

Ontario and Canada have no estate or inheritance tax, but the deceased’s final T1 return often costs far more than probate. The CRA treats a person who dies as having sold their capital property, and a registered retirement plan is generally included in income on the final return. The main exception is an RRSP that rolls over to a surviving spouse or common-law partner.

For example, a 2026 Ontario death with a $250,000 RRSP as the only income would owe about $89,472 in federal and Ontario income tax on the final return, before age and pension credits. The top dollars are taxed at 49.8%. Probate on the same $250,000, had it passed through the estate, would be $3,000.

The final return is due on 30 April of the year after death, or six months after the date of death if the person died between 1 November and 31 December. Before distributing the estate, the executor should ask the CRA for a clearance certificate on Form TX19. According to the CRA, a legal representative who distributes without one is personally liable for unpaid amounts, up to the value of the assets distributed.