Probate Fee Calculator for Ontario: Worked Examples by Estate Size

People often call it a probate fee, but in Ontario the amount you pay when you apply for an estate certificate is called the Estate Administration Tax. If you are trying to get a quick number for an estate of a given size, the maths is simple once you know what counts as part of the estate.

This page walks through worked examples at several estate values, then explains what goes into the estate value and what cannot be deducted. Use it for a rough figure, and confirm the details with a lawyer or accountant if the estate is complicated.

The formula in plain words

For estate certificates applied for on or after January 1, 2020, there is no 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.

• First, work out the estate value for tax purposes (see below).
• Next, round that value up to the nearest $1,000.
• Then take off the first $50,000, which is not taxed.
• Finally, multiply the remaining thousands by $15.

Estates worth $50,000 or less pay no tax, but if an estate certificate is issued the estate representative must still file an Estate Information Return.

Worked examples by estate size

The $240,000 example matches Ontario's own illustration, where the first $50,000 is taxed at $0 and the remaining $190,000 at $15 per $1,000. A $500,000 estate pays 450 × $15, which is $6,750. Any other estate value works the same way.

Pay attention to rounding. Because any part of $1,000 counts as a full $1,000, a few hundred dollars over a round figure can add $15 to the tax.

What counts toward the estate value

The tax is based on the value of all assets the deceased owned at the time of death. That includes:

• Ontario real estate, less mortgages or liens on it.
• Bank accounts, including those at foreign banks.
• Investments, vehicles and vessels wherever located.
• Property held in another person's name, and business interests.
• Insurance paid to the estate.

Some assets are left out. Jointly held assets that automatically pass to the other owner on death are not included. Registered Pension Plans, RRSPs, RRIFs and TFSAs with a beneficiary designation or declaration are not included, but if there is no designation they are. Real estate outside Ontario is not included, and neither are assets the deceased no longer owned at death or Canada Pension Plan death benefits.

What you can and cannot deduct first

This is where many people overestimate or underestimate the tax. Only mortgages, liens and similar encumbrances on real property can be deducted, and only from that property's value. Funeral expenses, legal fees, loans and interest, vehicle debt, credit card debt, lines of credit, unregistered loans and real estate commissions cannot be deducted.

Here is how that plays out. A house counts at its appraised value on the date of death, less any mortgage or lien registered against it. Add the deceased's bank accounts and their other assets, then leave out the items the exceptions exclude, such as jointly held assets that pass automatically to the other owner and registered plans with a named beneficiary, and you reach the estate value. If that total came to $500,000, the tax would be $6,750. A credit card balance would not reduce that figure.

Assets are valued at fair market value on the date of death, and real estate is valued at its appraised value on that date even if it later sells for more or less. Values should be supported by documents such as account statements or an appraiser's opinion, and a complex asset such as a business may need a professional appraiser.

Paying the tax and what to do next

The tax is paid as a deposit when the application for an estate certificate is filed with the Superior Court of Justice, and it becomes the tax once the certificate is issued. Payment is by certified cheque or bank draft payable to the Minister of Finance. The estate pays the tax, not the estate representative personally.

If you cannot yet state the exact value, in some cases you can pay on an estimated value that you swear or affirm, and then file a sworn statement of the total value and pay any balance within six months of the undertaking. If you cannot afford the tax at filing, you can ask a judge for an order to pay it later.

• Gather date-of-death statements for every account and investment.
• Get a date-of-death appraisal for real estate.
• List mortgages and liens against each property.
• Identify joint assets and registered plans with named beneficiaries.
• Diarize the Estate Information Return, due within 180 calendar days after the certificate is issued, even if the value is $0.
• Keep your records, because they must be kept for four years.

Frequently asked questions