Resealing a Foreign Grant of Probate in Ontario

If you were appointed executor in England, a US state or another Canadian province, that appointment does not automatically let you deal with assets in Ontario. Whether a particular bank, land registry or brokerage will ask for an Ontario court certificate depends on its own policies, so it is worth asking each one.

This article explains the general route: the form, where to file, the tax on the Ontario assets and the practical steps. Details such as timing and security can vary, so confirm them with an Ontario lawyer.

What resealing means in plain words

Resealing, sometimes called an ancillary grant, is the process by which an Ontario court recognizes an appointment made elsewhere so the representative can deal with property in Ontario. Form 74J, Application for Certificate or Confirmation of Appointment, is the current form for applications based on an appointment made outside Ontario.

The form list also includes Form 74K, a nomination by a foreign estate trustee. Which forms apply to you depends on your situation, and Rule 74.04 lists the required forms for each situation.

Form 74J was updated, with an effective date of August 13, 2025 under O. Reg. 72/25. Use the current version and check that an older form from a template or precedent is not being used.

Where and how to file

If the deceased lived outside Ontario, the application is filed in the county or district where they owned Ontario property. Filing can be by mail or by email under the Superior Court practice direction.

If you file by email, each email must be under 35 MB, PDFs must contain one court form each, and a Probate Information Form is included. You should receive a court file number by email within five business days.

Some items must still be filed on paper at the court location where the application was filed, including the original will, codicils, bonds, ancillary certificates and certified copies. The estate administration tax must be paid in person or sent by mail or courier.

Security and service

A bond is required if the applicant does not live in Ontario, another Canadian province or territory, or a Commonwealth country, among other cases. The bond forms are 74L and 74M. How bond or security rules apply to a resealing application, and in what amount, depends on the facts, so it is worth confirming with a lawyer.

Service of the application on beneficiaries is a separate step. Where a minor or incapable adult has an interest, the Children's Lawyer or the Public Guardian and Trustee may need to be served. Whether and how this applies to a resealing application turns on the facts, so ask a lawyer.

Estate administration tax on Ontario assets

For a resealed or ancillary certificate, only Ontario assets count when working out the estate value for tax. There is no tax on an estate valued at $50,000 or less, and over $50,000 the tax is $15 per $1,000 of the value, rounded up to the nearest $1,000.

The tax is paid as a deposit with the application. It is not a court fee, and the cheque is payable to the Minister of Finance. The estate pays, not the trustee personally. Assets passing outside the estate, such as out-of-Ontario real estate or registered plans with a named beneficiary, are excluded.

An Estate Information Return is due within 180 calendar days of the certificate being issued, even if no tax is payable.

What to do next

• Get the foreign grant or appointment document in a form the Ontario court can accept, and ask what certification is needed.
• List the Ontario assets and their values, separate from assets elsewhere.
• Check where the deceased lived and where the Ontario property is, to choose the filing location.
• Ask about a bond, since the applicant's residence may require one.
• Prepare Form 74J and any related forms with Ontario counsel.
• Plan for the Estate Information Return deadline.

If real estate is involved, a transfer by a personal representative must include statements made by a solicitor about the authority to transfer. Early legal help usually saves time.

Frequently asked questions