- Estate administration tax is not a court fee; it is paid as a deposit with the application and becomes the tax once the certificate is issued.
- 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.
- Court fees are listed separately in Ontario's civil court fee table, and legal fees are a third cost altogether.
- Do not rely on a quoted $75 or $200 figure without checking the current fee schedule.
When people ask how much probate costs, they are usually mixing together three different charges: a tax based on the value of the estate, court filing fees, and professional fees. Each one works differently and is paid at a different time.
This article separates them so you can see what is calculated from the estate's value and what is a flat fee. It is general information, and the right numbers for a particular estate depend on its assets, so a lawyer or accountant can confirm them.
The three costs people lump together
| Cost | What it is | How it is set |
|---|---|---|
| Estate administration tax (EAT) | A tax on the estate value, not a court fee | $15 per $1,000 over $50,000 |
| Court fees | Fees listed in the civil court fee table | Flat amounts by type of filing |
| Legal and other costs | Lawyer fees, certified copies, bonds and similar | Depends on the work and the provider |
You may see a $75 or $200 court fee quoted for probate online. Ontario's civil court fee table does not list such a fee for an ordinary probate application, and it states that estate administration tax is not a court fee. Check the current fee schedule before relying on any figure.
Estate administration tax: the main number
For applications on or after January 1, 2020, there is no tax on an estate valued at $50,000 or less, although a return is still required. Over $50,000, the tax is $15 per $1,000, or part of $1,000, of the total estate value.
The estate value is rounded up to the nearest $1,000. Ontario's example is a $239,250 estate, which is taxed as $240,000. The first $50,000 is taxed at $0 and the remaining $190,000 at $15 per $1,000, so the tax is $2,850.
The tax is paid as a deposit when you apply for the estate certificate, and it becomes the tax once the certificate is issued. If no certificate is issued, no tax is owed and the deposit is refunded. The estate pays, not the trustee personally, and cheques are payable to the Minister of Finance.
For small estates, those valued at $150,000 or less, estates of $50,000 or less owe no tax, while those over $50,000 up to $150,000 do.
What counts toward the estate value
Some assets pass outside the estate and are left out of the tax value. These include jointly owned assets passing to the surviving owner, real estate outside Ontario, and RPPs, RRSPs, RRIFs and TFSAs that have a named beneficiary.
Many debts do not reduce the value. Funeral expenses, lawyer fees, loans and interest, credit card debt, vehicle debt, real estate commissions and lines of credit are not deductible. Mortgages and liens can be deducted from the value of real property.
- A will-limited certificate counts only the assets referred to in that will.
- A resealing or ancillary certificate counts only Ontario assets.
- If the declared value turns out too low, additional tax can be paid to the court or to the Ministry of Finance.
Court fees in the fee table
Ontario's civil court fee table lists these estate fees:
| Filing | Fee |
|---|---|
| Certificate of appointment of a succeeding estate trustee, or during litigation | $138.00 |
| Application to pass accounts | $432.00 |
| Other estate applications, such as lost will proof, revocation or directions | $232.00 |
| Request for notice of commencement of proceedings | $94.00 |
| Deposit of a will for safekeeping | $28.00 |
| Certified copies, per page (general civil fees) | $4.00 |
Filing fees can be paid by mail, courier or secure credit-card transaction by phone, while the tax must be paid in person or sent by mail or courier. Because the fee schedule can change, confirm the current amount for your filing before you pay.
After the certificate: the Estate Information Return and other costs
An Estate Information Return must be filed with the Ministry of Finance within 180 calendar days of the date the estate certificate is issued, even if the value is $0 or no tax is payable. Missing it or making false statements can bring a fine of at least $1,000 and up to twice the tax payable, imprisonment of up to two years, or both.
If you overpaid, a deposit can be reclaimed from the Superior Court only before the certificate is issued. After that, the request goes to the Ministry of Finance.
Other costs sit outside both the tax and the court fees. A bond, if required, comes from an Ontario-licensed surety insurer or personal sureties. Legal fees depend on the lawyer and the complexity of the estate. Estate trustee compensation is a separate matter and is fixed on a passing of accounts.
What to do next
- List every asset and note which pass outside the estate by joint ownership or a named beneficiary.
- Subtract mortgages and liens from real property only, not other debts.
- Round the total up to the next $1,000 and apply the tax calculation.
- Confirm the current court fee for your filing in the fee table.
- Diarize the 180-day Estate Information Return deadline once the certificate issues.
- Ask a lawyer or accountant to confirm the valuation if any asset is hard to classify.
Frequently asked questions
Is probate tax the same as the court filing fee?
No. Estate administration tax is not a court fee. It is calculated from the estate value and paid as a deposit with the application. Court fees are flat amounts in the civil court fee table.
Do I pay estate administration tax on a small estate?
Not if the estate is $50,000 or less, although a return is still required. Estates over $50,000 up to $150,000 do owe the tax.
Can I deduct funeral costs and lawyer fees from the estate value?
No. Funeral expenses and lawyer fees are not deductible when valuing the estate for the tax, nor are credit card debt or lines of credit. Mortgages and liens can be deducted from real property.
What if I paid too much tax?
Before the certificate is issued, the deposit can be reclaimed from the Superior Court. Afterwards, you ask the Ministry of Finance by filing or amending the Estate Information Return.
Sources
- Ontario.ca – Estate Administration Tax — ontario.ca
- Ontario.ca – Civil court fees — ontario.ca
- Ontario.ca – Apply for probate of an estate — ontario.ca
- Ontario.ca – Probate of a small estate — ontario.ca
- Ontario Court Forms – Filing electronic documents in probate proceedings — ontariocourtforms.on.ca
- e-Laws – Trustee Act, R.S.O. 1990, c. T.23 — Ontario e-Laws
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
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