How is Ontario's estate administration tax calculated?

Ontario's estate administration tax (often called probate fees) is calculated on the total value of assets that pass through the estate — meaning assets governed by the will that do not pass directly by beneficiary designation, joint tenancy, or other mechanism.

The rate is tiered: there is no tax on the first $50,000 of estate value, and a rate of approximately $15 per $1,000 applies to the value above that threshold. So a $500,000 estate with no exemptions would owe roughly $6,750 in estate administration tax. These numbers are set by provincial regulation and have not changed for many years, but you should confirm current rates with your lawyer because regulations can be updated.

To apply for a certificate of appointment (probate), the executor files the necessary court forms and a statement of estate assets, and pays the tax calculated on that statement. Assets that pass outside the will — such as joint bank accounts, RRSP/RRIF/TFSA with named beneficiaries, and insurance proceeds — are generally not included in the taxable estate value.