- For certificates applied for on or after January 1, 2020, there is no tax on the first $50,000 and $15 per $1,000 above that.
- Older figures you may have seen reflect the rules for certificates applied for before January 1, 2020, when the first $50,000 was also taxed.
- The tax is paid as a deposit when you file, and an Estate Information Return is still due after the certificate issues.
If you searched for Ontario probate fees and found figures from 2021 or earlier, you may be unsure which numbers apply to you. Many pages online mix the old and new rules, and some quote a rate that is far higher than the real one.
This article sets out the current bands, shows how the tax is worked out, and explains how it differed for older applications. In Ontario, the charge is called the Estate Administration Tax, and it is often what people mean by probate fees.
The current rate bands
For estate certificates applied for on or after January 1, 2020, Ontario charges no Estate Administration Tax on the first $50,000 of the estate's value. Above $50,000, the tax is $15 for every $1,000, or part of $1,000. That is 1.5%, not $50 per $1,000.
Because the rules turn on the date you apply, a 2021 application falls under these same bands. The rules are tied to the application date, not to the year you read about them.
Estates worth $50,000 or less pay no tax. If an estate certificate is issued, though, the estate representative must still file an Estate Information Return.
How the tax is calculated
Start by rounding the estate value up to the nearest $1,000. Then leave out the first $50,000 and apply $15 per $1,000 to the rest.
| Estate value | Working | Tax |
|---|---|---|
| $50,000 or less | No tax on the first $50,000 | $0 |
| $240,000 | $190,000 above the first $50,000, at $15 per $1,000 | $2,850 |
| $500,000 | 450 x $15 | $6,750 |
The value used is not simply what is in the bank. It is based on the assets the deceased owned at death, and some assets, such as certain jointly held property, are left out. Our companion article on estate valuation covers this.
How the rates differed before 2020
For certificates applied for before January 1, 2020, the tax was $5 for each $1,000 (or part) of the first $50,000, and $15 for each $1,000 (or part) above $50,000. Under those rules, no tax was payable if the estate was $1,000 or less.
| Item | Before January 1, 2020 | On or after January 1, 2020 |
|---|---|---|
| First $50,000 | $5 per $1,000 | No tax |
| Above $50,000 | $15 per $1,000 | $15 per $1,000 |
| Return deadline | Not covered here | 180 calendar days after the certificate |
If you are reading an older guide, check which application date it assumes. Using the old first-$50,000 charge on a current application would overstate the tax.
When and how the tax is paid
- The tax is paid as a deposit when the application for an estate certificate is filed with the Superior Court of Justice, and the deposit becomes the tax once the certificate is issued.
- Payment is made by certified cheque or bank draft payable to the 'Minister of Finance'.
- The estate pays the tax, not the estate representative personally.
- In some cases an applicant can pay on an estimated value that they swear or affirm, then must file a sworn statement of the total value and pay any balance within six months after giving the undertaking.
- An applicant who cannot pay at filing can ask a judge for an order to pay later, under section 4(1) of the Estate Administration Tax Act, 1998.
Some certificates, such as a Certificate of Appointment of Estate Trustee During Litigation and a certificate for a succeeding estate trustee, require no tax or return. Limited certificates count only the assets within their scope.
What to do next
- Confirm the date you will apply, since that decides which rate rules apply.
- List the assets the deceased owned at death and note which pass outside the estate.
- Get supporting documents for each value, such as account statements or an appraiser's opinion.
- Diarize the Estate Information Return, due within 180 calendar days after the certificate is issued.
- Ask a lawyer or accountant to confirm the current rates before you file, as rates and rules can change.
Frequently asked questions
Did Ontario probate fees change in 2021?
The current bands apply to certificates applied for on or after January 1, 2020, so the date of the application is what matters. The earlier rules, with a charge on the first $50,000, applied to applications before that date. Confirm the current figures before you file.
Is the Ontario rate $50 per $1,000?
No. Above the first $50,000, the tax is $15 per $1,000, or part of $1,000, which is 1.5%. A $500,000 estate, for example, pays $6,750.
Do I pay tax if the estate is under $50,000?
No tax is payable on an estate of $50,000 or less. However, if an estate certificate is issued, an Estate Information Return must still be filed.
Can I get a refund if I overpaid?
A deposit is refunded by the Superior Court of Justice only if no certificate has been issued. For overpaid tax after issue, the return must have been filed within four years of the certificate, and the refund must be requested from the Ministry of Finance within 12 years of the certificate or 2 years of a Notice of Assessment.
Sources
- Ontario.ca – Estate Administration Tax — ontario.ca
- Ontario.ca – Calculating the Estate Administration Tax — ontario.ca
- Ontario.ca – Apply for probate of an estate — ontario.ca
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
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