Ontario Probate Costs Explained: Estate Administration Tax

When an executor applies to court for a Certificate of Appointment of Estate Trustee, commonly called probate, Ontario charges Estate Administration Tax. Here is how it works.

How the tax is calculated

• No tax on the first $50,000 of the estate's value

• $15 for every $1,000, or part of $1,000, above $50,000

• The estate value is rounded up to the nearest thousand

Examples

• Estate of $50,000: no tax

• Estate of $240,000: $2,850

• Estate of $500,000: $6,750

• Estate of $1,000,000: $14,250

What counts toward the value

Generally, assets that pass under the will are counted. Assets held jointly with right of survivorship, and RRSPs, TFSAs or life insurance with a named beneficiary, usually pass outside the estate and are not counted. Mortgages on real estate can be deducted from that property's value, but other debts generally cannot.

Do you even need probate?

Not always. If no estate certificate is applied for, no tax is due. Whether you need one usually depends on the assets and on what banks, investment firms or the land registry require before releasing or transferring them.

Small estates

Estates worth up to $150,000 can use Ontario's simpler small estate certificate process. Tax is still payable on any value above $50,000.

After the certificate

Once the certificate is issued, the executor must file an Estate Information Return with the Ministry of Finance within 180 calendar days, even when no tax is owed.

Regal Solutions is a Toronto Agent for Executor led by a Certified Executor Advisor. Book a free consultation at regalsolutions.ca or call 416-887-6721.

This article is general information about Ontario estates as of November 2026. It is not legal or tax advice. Speak with a lawyer or accountant about your situation.