Steps From Death to Distribution: Ontario Probate Timeline Checklist

If you have just been appointed estate trustee, the work can feel like a long list with no order. In practice the steps follow a fairly clear sequence, from finding the will to the final distribution.

This checklist walks through that sequence for an Ontario estate. Every estate is different, so treat it as a map rather than a substitute for advice on your own situation.

Steps 1 and 2: Find the will and decide whether to act

Start by locating the original will. Ontario guidance suggests checking the home, a safety deposit box, the lawyer's office, private will registries and court records. The court may also order anyone to produce a testamentary document they have.

Next, decide whether you want the job. A person named in a will does not have to act as estate trustee, and if the named person declines, the beneficiaries may nominate someone else. An executor who renounces probate loses all rights as executor. A renunciation is made on Form 74G (Part A). If you are unsure, get advice before dealing with estate property.

Even before a certificate is issued, the deceased's property vests in the personal representative, who holds it as trustee for the people entitled, subject to the payment of debts. Funeral and burial expenses are among the costs paid before the estate is distributed.

Step 3: Confirm that you need a certificate and gather documents

If the deceased owned real property or assets held by a financial institution, the estate normally has to be probated, and you should check whether the institution requires a certificate of appointment or a small estate certificate. Probate is not always required, because jointly held assets and assets with a designated beneficiary pass according to how they are owned or designated. Estates of $150,000 or less can apply for a Small Estate Certificate.

For a probate application, the usual documents are:

• Form 74A application, and Form 74B affidavit of service or 74B.1 lawyer's certificate of service.
• Form 74C draft certificate, and the original will and any codicils.
• Form 74D affidavit of execution, or 74E (altered or marked will) or 74F (holograph will) as needed.
• Proof of death, and any renunciations and consents on Form 74G.
• A bond (Form 74L or 74M) where one is required.

The application and affidavits must be signed before a Commissioner for taking affidavits, who must also sign them.

Step 4: Notify, file and wait

The application must be served on every beneficiary, including charities and contingent beneficiaries, and Ontario guidance says this must be done before filing. If a beneficiary is a minor, the minor's parent or guardian and the Children's Lawyer must also be served.

File in the county or district where the deceased had a fixed place of abode, or where the property is located if there was no fixed place of abode in Ontario. The application may be filed with the Superior Court of Justice by email, but original wills, codicils, bonds and certified copies must still be filed on paper.

Applications are typically processed within 15 business days. The registrar may ask for further information, and a refused application receives a Registrar's Notice (Form 74O) giving the reason. An approved certificate is issued electronically and sent by email unless a paper certificate was requested.

Step 5: Pay the tax and file the return

For applications on or after January 1, 2020, no Estate Administration 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 above $50,000. The tax is paid as a deposit when the application is filed, and the estate, not you personally, pays it.

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. Whatever the value, the Estate Information Return must be filed with the Ministry of Finance within 180 calendar days after the certificate is issued, even if no tax is payable.

Steps 6 and 7: Debts, claims and distribution

The estate is distributed only after funeral and burial expenses and debts are paid. If the assets cannot cover all debts, they are paid proportionately, with no kind of debt taking priority over another. A personal representative who has given the required notices may distribute and is not liable to a creditor whose claim they had no notice of at the time.

Before distributing, watch the time limits that can affect who gets what:

A personal representative is entitled to a fair and reasonable allowance for their care, pains, trouble and time, as allowed by a judge. A person interested in the estate can require accounts to be passed.

What to do next

• Locate the original will and note every codicil.
• Decide in writing whether you will act, or renounce.
• Check with each institution what it requires.
• Make a list of beneficiaries and who must be served, including any minors.
• Gather documents and valuations supporting each asset value.
• Diarize the Estate Information Return date and the spouse and dependant time limits.
• Keep a record of every receipt and payment.

An Ontario estates lawyer can confirm the order of steps for your estate, particularly if there are minors, a spouse, or debts that may exceed assets.

Frequently asked questions