Probate Fees in Ontario: How Estate Administration Tax Is Calculated (2026)

Probate fees in Ontario, officially called Estate Administration Tax, are $15 for every $1,000 (or part of $1,000) of an estate's value above $50,000. Estates worth $50,000 or less pay nothing ^[1]. In practice, that means a $500,000 estate pays $6,750 and a $1 million estate pays $14,250, paid when the estate trustee applies to the court for probate.

This guide explains how the tax is calculated, which assets count, when it is paid, what the Estate Information Return requires, and the legal ways people reduce probate costs. The rules described are those in effect as of November 2026; the current rate structure has applied to applications made on or after January 1, 2020 ^[1]. This is general information, not legal advice.

How much is probate in Ontario?

Ontario's Ministry of Finance sets out the rate this way: for estates valued over $50,000, Estate Administration Tax is $15 for every $1,000 (or part thereof) of the value of the estate, and estate values are rounded up to the nearest thousand ^[1]. Ontario's own worked example is an estate of $240,000, which owes $2,850 ^[1].

That example shows how the formula works. The first $50,000 is tax-free, and the $15 rate applies to the remaining value:

1. Round the estate value up to the next $1,000.
2. Subtract $50,000.
3. Divide by 1,000 and multiply by $15.

For $240,000: $240,000 minus $50,000 is $190,000. That is 190 units of $1,000, and 190 times $15 is $2,850.

Put simply, the tax works out to 1.5% of the value above $50,000.

Before 2020

For applications made before January 1, 2020, the rate was $5 per $1,000 on the first $50,000 and $15 per $1,000 above that, with no tax on estates of $1,000 or less ^[1]. If you are reviewing an older estate file, the numbers may not match today's formula for that reason.

Ontario probate fee calculator: worked examples

The table below applies the current formula from the Ministry of Finance ^[1] to common estate values. It assumes the figure shown is the value of the estate for tax purposes, after deducting any mortgages on Ontario real estate and excluding assets that pass outside the estate.

Calculated by LawyersList using the Ontario Ministry of Finance formula ^[1]. Lawyer fees, court filing costs and any bond premium are separate.

A fuller example

Suppose a widowed parent in Ontario dies owning:

• A house in Ontario worth $800,000 with a $300,000 mortgage
• A bank account with $60,000
• An RRSP worth $200,000 with an adult child named as beneficiary
• A cottage in Nova Scotia
• A $10,000 credit card balance

Only some of this counts. The house is included at $500,000, because mortgages and other encumbrances on Ontario real estate can be deducted. The bank account is included. The RRSP is excluded because it has a named beneficiary, and real estate outside Ontario is excluded. The credit card balance cannot be deducted ^[1].

The estate value is $560,000. Subtract $50,000 to get $510,000, and multiply 510 by $15. The Estate Administration Tax is $7,650.

What assets are subject to probate fees in Ontario?

Estate Administration Tax is calculated on the total value, in Canadian dollars, of the deceased person's estate as of the date of death ^[4]. The Ministry of Finance lists these as included [1]:

• Real estate in Ontario, less encumbrances such as mortgages or liens
• Bank accounts, including accounts at foreign banks
• Investments, including TFSAs, RRSPs and RRIFs (when they have no named beneficiary) and the deceased subscriber's portion of an RESP
• Vehicles and vessels, wherever located
• Property held in another person's name
• Other property wherever situated, including goods, intangible property, business interests and insurance proceeds payable to the estate

What is not included

The ministry lists these as excluded from the estate value [1]:

• Assets with a beneficiary designation, such as registered pension plans, RRSPs, RRIFs and TFSAs
• Jointly owned assets that pass automatically to the surviving owner or owners
• Real estate outside Ontario
• The CPP death benefit

Debts you can and cannot deduct

Only encumbrances on real estate, such as a registered mortgage, reduce the estate value. The ministry says the following cannot be deducted: funeral expenses, lawyer's fees, loans and interest, vehicle debt, credit card debt, real estate commissions, unregistered loans and lines of credit ^[1]. This surprises many executors, since a large unsecured line of credit does not lower the tax even though the estate must still repay it.

Do you always need probate in Ontario?

No. Probate, formally a Certificate of Appointment of Estate Trustee, is not always required. Ontario's court guidance says the type of assets usually decides it, and that if the deceased owned real property or assets held by a financial institution, the estate normally must be probated ^[3]. Probate may also be needed if there is no will, the will names no estate trustee, a financial institution requires proof of authority, or there is a dispute ^[3].

If no certificate is ever issued, no Estate Administration Tax is owed, and any deposit paid is refunded ^[1].

Small Estate Certificate for estates of $150,000 or less

Since April 1, 2021, Ontario has offered a simplified, optional process for estates valued at $150,000 or less ^[2]. Estates of $50,000 or less pay no tax, while estates between $50,000 and $150,000 still pay the tax on value above $50,000 ^[2]. The applicant must send the signed application to everyone entitled to share in the estate at least 30 days before filing, and must still file an Estate Information Return ^[2]. If more assets are found later and the total rises above $150,000, a regular probate application is needed ^[2].

When are probate fees paid in Ontario?

The tax is paid as a deposit when the probate application is filed with the Superior Court of Justice, unless it is not payable or a court orders a deferral ^{[1] [3]}. The estate pays the tax, not the estate trustee personally, and cheques are made payable to the Minister of Finance ^[1]. The tax becomes due on the day the estate certificate is issued ^[1].

Applications are filed in the county or district where the deceased lived. If they lived outside Ontario, they are filed where they owned Ontario property ^[3]. The court says regular applications are typically processed within 15 business days, but can take longer if documents are missing or a judge must decide an issue ^[3].

Bonds can add cost

A bond is generally required when the deceased died without a will, the applicant was not named as estate trustee, or the applicant lives outside Ontario, another Canadian province or territory, or a Commonwealth country ^[3]. The bond must be double the value of the estate unless a judge orders otherwise ^[3]. A lawyer can explain whether a bond can be waived in your situation.

What is the Estate Information Return and when is it due?

The Estate Information Return is a form the estate trustee files with the Ontario Ministry of Finance listing the estate's assets and their values. It is due within 180 calendar days after the certificate is issued, even if the calculated value of the estate is $0 ^[1]. It can be filed online without a login, password or signature ^[1].

The consequences of getting this wrong are serious. Failing to file, or making false or misleading statements, can lead to a fine of at least $1,000 and up to twice the tax payable, up to two years' imprisonment, or both ^[1]. The ministry can generally reassess within four years after the tax was due, but there is no time limit where a return was not filed or there was misrepresentation ^[1].

How to avoid probate in Ontario legally

There is no way to eliminate probate entirely for every estate, but several common planning tools reduce the value that passes through it. Each one has trade-offs, so they are best reviewed with a lawyer as part of a full estate plan.

Beneficiary designations

RRSPs, RRIFs, TFSAs, registered pension plans and life insurance policies can usually name a beneficiary directly. Assets with a beneficiary designation are excluded from the estate value ^[1]. Insurance proceeds payable to the estate, by contrast, are included ^[1], so naming "my estate" as beneficiary defeats the purpose. Review designations after marriage, separation or a death in the family.

Joint ownership, with caveats

Jointly owned assets that pass automatically to a surviving owner are not counted ^[1]. Between spouses this is common. Adding an adult child to an account or a home is riskier:

• Bank accounts and investments held jointly by a parent and adult child are presumed to be held in a "resulting trust". The child must prove the asset was a gift to keep it; otherwise it belongs to the parent's estate ^[5].
• Any joint account holder can withdraw money at any time, without telling the other owner ^[5].
• In Jackson v. Rosenberg, 2023 ONSC 4403, an Ontario man added a relative to the title of his home mainly to avoid probate. When the relationship broke down, he could not fully undo the arrangement, and the judge called the case a cautionary tale about using joint tenancy for probate planning ^[6].

Steps to Justice recommends writing down what you want to happen to your share, in the bank paperwork, your will or another document ^[5].

Multiple wills

Ontario courts have accepted the use of two wills since Granovsky Estate v. Ontario in 1998 ^[7]. A primary will covers assets that need probate, such as Ontario real estate and bank accounts. A secondary will covers assets that usually do not, such as shares in a privately held corporation or personal belongings ^[7]. Only the primary will goes to probate, so tax is not charged on the secondary will's assets.

In Milne Estate (Re), a 2018 Superior Court decision found a pair of primary wills invalid because of a broad "basket clause". The Divisional Court unanimously reversed that decision in January 2019 ^[7]. The practice remains in use, but poor drafting can cause one will to revoke the other or create problems in how taxes and debts are shared ^[7].

Other approaches

Lawyers may also discuss lifetime gifts or trusts. These can carry income tax, family law and control implications that outweigh a 1.5% probate saving, so get advice before transferring assets.

What are an executor's duties in Ontario?

An estate trustee, commonly called an executor, is responsible for winding up the deceased's affairs, paying taxes, bills and other debts, collecting the estate's assets and distributing what remains to those entitled to it ^[4]. Probate fees are only one part of that work. Other key deadlines include:

• Final income tax return. If the person died between January 1 and October 31, the final return is due April 30 of the following year. If they died between November 1 and December 31, it is due six months after the date of death ^[8].
• Clearance certificate. The Canada Revenue Agency says the legal representative must get a clearance certificate before distributing assets. Without one, the representative can be personally liable for unpaid tax, up to the value of what was distributed ^[9].
• Estate Information Return. Within 180 calendar days of the certificate being issued ^[1].

When should you hire a wills and estates lawyer?

Many estates can be handled with the court's forms and guidance. A lawyer is worth considering when:

• The estate includes a business, private company shares, foreign assets or real estate in more than one province
• There is no will, the will is handwritten or altered, or a bond may be needed
• Family members disagree, or someone may challenge the will
• Assets were held jointly with an adult child and it is unclear whether they belong to the estate
• You are planning your own estate and want to use beneficiary designations or multiple wills correctly

Lawyers handle estates on hourly or flat-fee terms; our guide on how much a lawyer costs in Canada explains how estate fees are typically billed. You can browse wills and estates lawyers in Ontario, or search locally for wills and estates lawyers in Toronto and Ottawa.