- Resealing or ancillary certificates include only the Ontario assets of the estate, so the tax is based on that Ontario value.
- Real estate outside Ontario is excluded from the value, while Ontario real estate counts less encumbrances.
- For applications on or after January 1, 2020, there is no tax on an estate of $50,000 or less, and $15 per $1,000 above that.
- An Estate Information Return is still required even when no tax is payable.
Someone who lived outside Ontario has died, and they owned something here: a bank account, a condo, shares held through an Ontario institution. As executor, you may be told that an Ontario court document is needed before that property can be dealt with. You then wonder whether Ontario will tax the whole estate, including property in other places.
In general, the Ontario tax follows the Ontario assets. This article explains how, what is counted, how the tax is calculated, and what has to be filed. Cross-border estates have many moving parts, so confirm your own situation with a lawyer.
Why an Ontario certificate may be needed
Ontario says an estate normally must be probated if assets are held by a financial institution, and that you should confirm requirements with the institution. Whether a particular bank or other institution will release funds without a certificate is set by that institution, so ask what it requires for a non-resident's estate.
Where an Ontario document is needed, the tax is payable to the Crown in right of Ontario by the estate immediately upon the issuance of an estate certificate. The estate certificate rules also cover resealing and ancillary certificates, whose value includes only the Ontario assets of the estate.
Only Ontario assets count
The value of the estate is the value disclosed to the court under the Estates Act, less the actual value of encumbrances on real property. For a limited grant, the value statement need only cover the property the grant affects.
For a resealing or ancillary certificate, the key point is that only the Ontario assets are included. Real estate outside Ontario is specifically excluded from estate value. Ontario real estate is included, at appraised value at the date of death, less encumbrances such as mortgages or liens.
| Item | Counted? |
|---|---|
| Ontario real estate | Yes, less mortgages or liens |
| Real estate outside Ontario | No |
| Ontario bank accounts and investments | Yes, as part of the Ontario assets |
| Jointly owned assets passing to the other owner | No |
| RRSP, RRIF or TFSA with a named beneficiary | No |
| Registered plan payable to the estate | Yes |
Which assets are truly in Ontario can be a question in itself, for example with investments held across borders. That is a point to confirm with a lawyer.
Calculating the tax
For applications on or after January 1, 2020, an estate valued at $50,000 or less is exempt. Above that, the tax is $15 for each $1,000 (or part of $1,000) of value over $50,000, and values are rounded up to the nearest $1,000 first.
| Ontario estate value | Tax |
|---|---|
| $50,000 | $0 |
| $75,000 | $375 |
| $100,000 | $750 |
| $250,000 | $3,000 |
| $500,000 | $6,750 |
Ontario's own example is a $240,000 estate: nothing on the first $50,000 and $15 per $1,000 on the remaining $190,000, for tax of $2,850. Only encumbrances on real property reduce value. Funeral costs, legal fees and debts such as credit cards do not. Value is fair market value at the date of death, supported by statements or appraisals.
Filing, paying and the return
The tax is calculated and paid when the application is filed with the Superior Court of Justice, unless no tax is payable or a court orders deferral. Form 74A asks for the values of real property, personal property and the total estate. The tax is paid as a deposit when you apply; it becomes the tax once the certificate is issued, and the deposit is refunded if no certificate is issued.
Payment at the court office can be by cash or debit (where available), certified cheque, solicitor or firm trust account cheque, trust company cheque, or bank draft, with cheques payable to the Minister of Finance. Ontario advises checking with the court first. Applications are typically processed within 15 business days.
After the certificate issues, the Estate Information Return must be filed within 180 calendar days, even if the estate value is $0. It is required even when the estate is $50,000 or less and no tax is payable. Keep your records for four years.
What to do next
- List every asset the deceased held in Ontario and who holds it.
- Ask each Ontario institution what it requires for a non-resident's estate.
- Obtain date-of-death statements or appraisals for the Ontario assets.
- Note any mortgages or liens on Ontario real estate.
- Set aside the deposit and confirm the payment method with the court.
- Put the 180-day return deadline in your calendar once the certificate issues.
- Speak with a lawyer about how the foreign grant and the Ontario process fit together.
If you later find more Ontario property, additional reporting and tax may follow, so keep your file organized.
Frequently asked questions
Is the tax based on the whole estate or only Ontario property?
For resealing or ancillary certificates, only the Ontario assets of the estate are included. Real estate outside Ontario is also excluded from the value.
Is there tax if the Ontario assets are small?
For applications on or after January 1, 2020, an estate valued at $50,000 or less is exempt. The Estate Information Return is still required.
Can I reduce the value by subtracting debts?
Only encumbrances on real property reduce the value. Credit card debt, loans, lines of credit and similar debts cannot be deducted.
Where do I file the application?
Ontario says the application is filed in the county or district where the deceased lived, by mail or email. For someone who lived outside Ontario, ask a lawyer or the court which office applies.
Sources
- Estate Administration Tax Act, 1998, S.O. 1998, c. 34, Sched. (e-Laws) — Ontario e-Laws
- Estates Act, s. 32 (e-Laws) — Ontario e-Laws
- Ontario.ca – Estate Administration Tax (updated June 24, 2026) — ontario.ca
- Ontario.ca – Apply for a certificate of appointment of estate trustee — ontario.ca
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
This is a wills & estates question
Start a file online — flat, published fees, reviewed by a licensed lawyer before a dollar is owed.