What counts toward the estate's value
The tax applies to the value of everything the estate certificate covers: real estate in Ontario held solely by the deceased, net of the mortgage registered against it but not other debts, bank accounts, investments, vehicles and personal property. Assets that pass outside the estate, jointly held property with survivorship, insurance and registered accounts with a named beneficiary, are generally excluded, because they are never part of what the certificate authorizes the trustee to deal with.
A reasonable estimate is expected at the time of the application; the exact figure is confirmed afterward through the Estate Information Return.
When and how it's paid
The tax is paid to the Ministry of Finance, usually through the court office, before the Certificate of Appointment is issued. The Estate Administration Tax Act, 1998 sets out how the amount is worked out; check the Act's own page for the current rate rather than a figure quoted elsewhere, since it has been adjusted before and small estates may be treated differently.
We calculate the tax, prepare the application and arrange payment before the certificate is issued.
The Estate Information Return
Within 180 calendar days after the certificate is issued, the estate trustee must file an Estate Information Return with the Ministry of Finance, itemizing how the estate's value was determined. This is a separate deadline from the application itself and is easy to miss once the certificate is in hand and attention moves to gathering assets.
Correcting an estimate, and what the Ministry can do
If new information changes the estate's value, an amended return corrects it. The Ministry can audit or reassess for a period the Act sets out, ask for supporting records such as appraisals or account statements, and assess a further tax, interest or in some cases a penalty if the return understated the value. Keep the valuation documents used for the original application and the return.
Your steps
Who's involved
Collects the estate administration tax, receives the Estate Information Return and can audit or reassess it.
Values the estate, pays the tax and files the Estate Information Return within 180 days.
Values real estate, a business interest or personal property where a bank statement or assessment is not enough.
Documents you will need
Tools for this stage
Questions people ask
What is excluded from the estate's value for tax purposes?
Property passing outside the estate: jointly held assets with a right of survivorship, and life insurance, RRSPs, RRIFs and pensions with a named beneficiary other than the estate. Only what the Certificate of Appointment actually authorizes the trustee to deal with is counted.
Can we get money back if we overpaid?
Yes, an amended Estate Information Return showing a lower value than first estimated can lead to a refund of tax already paid, and the reverse can lead to a further assessment.
What happens if the Estate Information Return is filed late?
The Ministry of Finance can follow up, and late or inaccurate filing can lead to further scrutiny or penalties. Filing on time, even with an estimate flagged as provisional, is better than missing the 180-day deadline.
Is the tax the same as a legal fee?
No. It is a tax paid to the Ontario government based on the estate's value, separate from and in addition to any fee paid to a lawyer for preparing and filing the application.
Also in this centre
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Related centres
Other Learning Centres for the same transaction.
Sources
General information about Ontario law as of 5 September 2026, not legal advice. It does not create a lawyer–client relationship.
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