- A survivorship application is a land registry step rather than a probate application, and a true joint tenancy home can be dealt with without a Certificate of Appointment of Estate Trustee.
- Jointly owned property that passes automatically to the other owner is not counted for estate administration tax.
- Income tax on death can still apply even when property passes by survivorship.
If you are the surviving owner of a home, you may be trying to work out what the transfer will cost in government charges and other third-party costs. This article does not cover lawyer fees. It covers the registry, court, tax and search costs that sit around a survivorship application.
Some amounts change from year to year, and not every figure is fixed in advance. Where an amount depends on the current fee schedule or on your facts, this article says so, and you should confirm it before budgeting.
Why a survivorship transfer can cost less than an estate transfer
Under Land Titles Act s. 123, a survivorship application is a land registry step, not a probate application. A house held in true joint tenancy by a surviving owner can be dealt with without a Certificate of Appointment of Estate Trustee. That means the court-based costs of getting an estate certificate usually do not arise for the house itself.
Estate administration tax follows the same logic. For applications on or after January 1, 2020, there is no tax on an estate worth $50,000 or less, and above that the tax is $15 for every $1,000 (or part) of the estate's value. Jointly owned property that passes automatically to the other owner is not included in the estate value.
Costs you can usually identify
| Item | What to know |
|---|---|
| Parcel register copy | Listed at $37.10 including HST, plus $2.56 for each additional page, in the fee schedule effective November 2, 2026; confirm the current fee on OnLand |
| Registration of the survivorship application | The amount depends on the current fee schedule, which is worth confirming before you budget |
| Land transfer tax | Whether it applies to your particular transfer depends on the facts, so confirm with a lawyer or accountant |
| Proof of death documents | Costs vary by provider and by how many copies you need |
Anyone can self-search land records through OnLand for a fee or order certified copies, but ServiceOntario cannot search or explain the records for you. A search is a sensible first expense, because it shows how title was held before you spend anything else.
When estate costs can still appear
The lower-cost route depends on the home being a true joint tenancy. Spouses and unmarried partners hold as joint tenants only if the deed says so, and land conveyed to two or more people is otherwise presumed to be held as tenants in common. A tenant in common's share does not pass by survivorship.
- Matrimonial home with a third person: if a spouse dies holding a matrimonial home as a joint tenant with someone other than the spouse, such as a child, the joint tenancy is deemed severed and the share goes into the estate.
- Resulting trust: the estate value for estate administration tax includes property held in another person's name that belongs to the deceased, and a joint asset the survivor holds on resulting trust for the estate does not escape the tax.
- Adult child on title: an adult child added to a parent's asset without payment is presumed to hold it in trust for the parent and, on death, for the estate.
- Last surviving owner: the land goes to that person's estate trustee.
If an estate certificate is needed, a Small Estate Certificate can be sought for an estate valued at up to $150,000, and above that the application is for a Certificate of Appointment of Estate Trustee. The estate tax is due on the day the certificate is issued, and the Estate Information Return must be filed within 180 calendar days after that.
Income tax and other costs outside the registry
A deceased person is considered to have sold all their capital property just before death, which may produce a capital gain on their final return, and this applies even when the property passes by survivorship. Property transferred to a surviving spouse or common-law partner resident in Canada can roll over without immediate gain if it is locked in for them within 36 months of death, and some or all of the gain on a principal residence may be exempt.
If adding a child to title is a gift of capital property, the person giving it is considered to have sold it at fair market value when it is given and must report any capital gain for that year. Whether an adult child added to title is treated as receiving a gift depends on the intention behind the transfer, because the starting presumption is that the child holds the asset in trust. The automatic rollover for gifts applies to a spouse or common-law partner, not to children, except for qualifying farm or fishing property. An accountant can tell you whether this affects your family.
What to do next
- Order a parcel register and confirm the home was held as joint tenants
- Ask about the current registration fee before you finalize a budget
- Ask whether land transfer tax is a question on your facts
- Ask an accountant about the deceased's final return and any capital gain
- Get legal advice if a child or third party is on title, or if the estate may need a certificate
Frequently asked questions
Is there a court fee for a survivorship application?
A survivorship application is made to the land registrar, not to the court, and it is a land registry step rather than a probate application. A true joint tenancy home can be dealt with without a Certificate of Appointment of Estate Trustee.
Will I pay estate administration tax on a jointly owned home?
Jointly owned property that passes automatically to the other owner is not counted in the estate value. The exception is a joint asset the survivor holds on resulting trust for the estate, which does not escape the tax.
How much does a parcel register copy cost?
The listed fee is $37.10 including HST, plus $2.56 for each additional page, in the fee schedule effective November 2, 2026. Confirm the current amount on OnLand before relying on it.
Can capital gains tax apply even if the house passes by survivorship?
Yes, the deemed sale on death applies even when property passes by survivorship. A transfer to a surviving spouse or common-law partner resident in Canada can roll over without immediate gain if it is locked in for them within 36 months of death.
Sources
- Conveyancing and Law of Property Act, R.S.O. 1990, c. C.34, s. 13(1) (e-Laws) — Ontario e-Laws
- Family Law Act, R.S.O. 1990, c. F.3, s. 26(1) (e-Laws) — Ontario e-Laws
- Land Titles Act, R.S.O. 1990, c. L.5, s. 123 (e-Laws) — Ontario e-Laws
- Ontario.ca, Search land property records — ontario.ca
- Ontario.ca, Apply for probate of an estate — ontario.ca
- Ontario.ca, Estate Administration Tax — ontario.ca
- Pecore v. Pecore, 2007 SCC 17 (CanLII) — canlii.org
- Canada Revenue Agency, Taxable capital gains – someone who died — canada.ca
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
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