Ontario Estate Administration Tax Calculator

Frequently asked questions

Is Estate Administration Tax the same thing as “probate fees”?

Yes — “probate fees” is the everyday name. Formally, Ontario charges Estate Administration Tax when a probate application (an application for a Certificate of Appointment of Estate Trustee) is filed with the Superior Court of Justice.

What value do I enter?

The total value of the assets the estate covers at the date of death. The one deduction the tax allows is a mortgage or other encumbrance registered against Ontario real estate included in the estate. Assets that pass outside the estate — for example jointly held property or accounts with a named beneficiary — are generally not included, though whether an asset truly passes outside the estate can be a legal question of its own.

Does every estate pay this tax?

No. Estates valued at $50,000 or less pay nothing, and some estates do not need probate at all — it depends on what the estate holds and what the institutions involved will accept. Checking whether probate is needed is often the first question worth answering.

When is the tax paid?

It is paid to the Minister of Finance when the probate application is filed, based on the estate value stated in the application. If the value is later corrected, the tax is adjusted — estates also have ongoing reporting obligations after a certificate is issued.

Can the tax be reduced?

Sometimes — how assets are held and how an estate is structured can change what flows through probate. That is planning territory where the details matter, and it is worth professional advice rather than a rule of thumb.