How to Pay Estate Administration Tax When Filing in Ontario

You have your forms ready and you are about to file a probate application. One question remains: how and when does the Estate Administration Tax actually get paid? The answer affects how you prepare your filing and who is responsible for the money.

This article walks through the timing, the amount, the way payment reaches the court, and what happens if your value turns out to be wrong. It explains how things generally work in Ontario. A lawyer or accountant can confirm the details for your estate.

When the tax is paid

The tax is paid as a deposit when the application is filed, and it becomes payable when the certificate is issued. So you pay at the start, not after the court has made its decision.

The estate pays the tax, not the estate representative personally. In practice, that means the money comes from estate assets, and the representative should keep a record of where the payment came from.

How much you are paying

For applications made on or after January 1, 2020, no tax is payable if the estate is worth $50,000 or less. Above that, the tax is $15 for each $1,000 or part of $1,000 by which the value exceeds $50,000. The estate value is rounded up to the nearest thousand.

For applications made before January 1, 2020, the exemption was $1,000 or less and different rates applied. If your application is recent, the current rule is the one that matters.

The value itself is a separate exercise. Real estate outside Ontario is not counted, but other property worldwide is. Ontario real estate is valued less encumbrances such as a mortgage, and unsecured debts such as credit card balances cannot be deducted.

How payment reaches the court

Probate applications may be filed with the Superior Court of Justice by email. Original wills, codicils, administration bonds and certified copies must still be filed on paper, in person, by mail or by courier.

Payment of the tax works differently from the email filing. Estate Administration Tax payments must be made in person or sent by mail or courier to the court office. An approved certificate is then issued electronically and sent by email unless a paper certificate was requested.

Which payment methods a particular court office accepts, and what proof of payment it gives you, can vary. Ask the court office before you file, and keep whatever receipt or record you are given with the estate papers.

Estimates, refunds and the return

If the deposit is based on an estimated value, you must undertake to file a sworn statement of the actual value and pay any additional tax within six months.

If you overpaid, where you ask depends on timing. Before the certificate is issued, you request a refund of the deposit from the Superior Court of Justice office where the application was filed, not from the Ministry. The deposit is refunded if no certificate issues, and any excess is refunded if the estimate was too high.

After the certificate is issued, an Estate Information Return must be filed with the Ministry of Finance within 180 calendar days, even if no tax is payable. An amended return must be filed within 60 days of becoming aware that information is incomplete or inaccurate. A refund request after issuance goes to the Ministry of Finance, not the courthouse, and is made by filing or amending that return.

Failing to file the required information, or making false or misleading statements, is an offence. It is not an offence if the person did not know, and could not reasonably have known, that a statement was false.

What to do next

• Add up the estate's value using documents you can support, such as statements or an appraiser's opinion.
• Confirm with the court office how it takes payment and what receipt it provides.
• Arrange for the payment to be sent in person, by mail or by courier to the court office.
• Keep a record of any estimate you used and diarize the six-month deadline for the sworn statement.
• Diarize the Estate Information Return deadline once the certificate is issued.

If the estate is complicated, or you are unsure about a value, speak with a lawyer or accountant before filing.

Frequently asked questions