Probate Fees Ontario: Estate Administration Tax, How Probate Works and the Small Estate Option

Ontario's probate fee, the Estate Administration Tax, is $0 on an estate worth $50,000 or less and $15 for every $1,000 (or part of $1,000) above $50,000 (Government of Ontario, checked October 2026). It's paid when the executor applies to the court for a certificate of appointment of estate trustee (what used to be called letters probate), and an Estate Information Return is due within 180 days of the certificate.

Maybe a parent has just died and the bank won't release the account without "probate". Or you're named executor in a will and want to know what's ahead before you need it. Either way, the process is more paperwork than mystery, and plenty of families handle it with a lawyer's help at the key steps.

How much are probate fees in Ontario?

The tax is $15 per $1,000 above $50,000, with the amount above $50,000 rounded up to the next thousand. Values in the table are our arithmetic from that rate. It's roughly 1.5% of the value above the first $50,000.

Which assets count toward probate in Ontario?

Only assets that pass through the will and need the certificate. Typically included:

• Real estate in Ontario, less any mortgage or other encumbrance on it.
• Bank accounts, investments and vehicles in the deceased's name alone.

Typically not included:

• Real estate outside Ontario.
• Assets held jointly that pass to the surviving owner.
• RRSPs, RRIFs, TFSAs and life insurance with a named beneficiary (other than the estate).

Debts other than those registered against Ontario real estate (credit cards, a line of credit) don't reduce the value for the tax.

Our take: Don't rush to move a parent's home or accounts into joint names just to save probate. It can expose the asset to someone else's creditors, cause family disputes and create tax problems. Get advice first; the saving is often smaller than people think.

Do you always need probate in Ontario?

No. If everything passes outside the will (joint assets and named beneficiaries), probate may not be needed. Banks and land registries decide whether they'll release an asset without a certificate, usually based on its size.

What is the small estate certificate?

For estates worth $150,000 or less, Ontario has a simpler process: a small estate certificate, with shorter forms. The Estate Administration Tax still applies on the value above $50,000. It suits a modest estate where the main asset is a bank account or a car.

What are the steps for an executor?

1. Find the will and arrange the funeral.
2. Value the assets and debts on the date of death.
3. Apply for the certificate of appointment of estate trustee (or the small estate certificate) and pay the tax deposit.
4. File the Estate Information Return with the Ministry of Finance within 180 days of the certificate.
5. Collect the assets, pay the debts and file the deceased's final tax return (see inheritance tax in Canada).
6. Get a clearance certificate from the CRA before the final payout, then distribute to the beneficiaries.

Executors can be paid for their work. How much depends on the will and the beneficiaries' agreement, and in a dispute the court decides, so ask the estate's lawyer before taking any payment.

How can you make probate easier for your family now?

• Keep a current will and powers of attorney, and tell the executor where they are.
• Check the beneficiary on every RRSP, RRIF, TFSA and insurance policy.
• Keep a simple list of accounts and advisors.
• Ask a lawyer whether a second will for private company shares or personal effects makes sense (common in Ontario for larger estates).