Do I have to pay probate tax on a house that passes to my spouse in Ontario?

It depends on how the house was owned. If you and your spouse held it jointly and it automatically became yours on death, it is not counted in the estate value for the tax.

A surviving joint tenant takes the property by survivorship by registering a survivorship application under Land Titles Act s. 123, and no estate certificate is needed. If the house was in the deceased's name alone, it is part of the estate, and Ontario real estate counts less any mortgages or liens on it. The tax is then nothing on the first $50,000 and $15 for every $1,000, or part of $1,000, above that. The estate pays it when the application for the estate certificate is filed.

Real estate outside Ontario is not included. The house is valued at its appraised value on the date of death. An estate worth $50,000 or less pays no tax, though an Estate Information Return is still required if a certificate is issued. Ownership details, such as whether co-owners held as joint tenants or in some other way, can change the answer, so confirm with a lawyer before you register anything.