How is Ontario's estate administration tax calculated?

Ontario's estate administration tax (sometimes called the "probate fee") is calculated based on the value of the estate assets that pass through the estate — that is, assets covered by the will and subject to the probate process.

The tax is generally charged at a rate based on the total value of the estate. The first portion of the estate value is subject to a lower rate, and the remainder is taxed at a higher rate. Because these thresholds are set by regulation, confirm the current rates with an estate lawyer or the Ontario government's published schedule, as they can be updated.

Importantly, not all assets are included in the calculation. Assets that pass outside the estate — such as jointly held property, registered accounts with named beneficiaries, and life insurance with a designated beneficiary — are generally excluded from the taxable value. This means careful estate planning can reduce the estate administration tax owing.