There's no statutory percentage. Section 61 of the Trustee Act allows a fair and reasonable allowance, and the tariff below is only where the conversation starts.
“Serving as executor while grieving was hard enough, and I was never made to feel rushed through decisions during that time.”B.F. · Executor · York Region
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Enter what the estate received, what it paid out, its average annual value, and how many years administration takes. The estimate updates instantly — no email required.
The tariff is a starting point, not a formula a court has to follow. See how compensation is taxed → before you take it.
The short version — the calculator above does the actual math for you.
Ontario courts conventionally begin with 2.5% of capital and revenue received by the estate, 2.5% of capital and revenue paid out, and a care-and-management fee of two-fifths of one percent (0.4%) of the estate's average annual value, charged for each year the estate takes to administer.
That's a convention drawn from decades of case law, not a right written into the Trustee Act. Section 61 itself sets no percentage — it allows only "a fair and reasonable allowance," fixed by a judge. The tariff figure is then tested against five factors courts actually weigh: the size of the estate, the care and responsibility involved, the time occupied, the skill and ability shown, and the success achieved in the result. A large but simple estate frequently attracts meaningfully less than the tariff produces.
Taking it first and asking later is how executors get into trouble.
An executor can't simply pay themselves. Compensation has to be approved — either by all the beneficiaries consenting, or by the court on a formal passing of accounts. Taking compensation first and seeking approval afterward is one of the more common ways an executor ends up personally liable for costs when a beneficiary objects.
Compensation is also taxable income to the executor, generally treated as employment income, with payroll obligations that fall on the estate. A gift left to the executor under the will instead of formal compensation is taxed differently — often the better arrangement where the executor is a family member who would rather receive a bequest.
Say an estate received $1,200,000 and paid out $1,150,000 over two years of administration, with an average annual value of $700,000:
That's the conventional starting figure — a passing of accounts, or beneficiary consent, still has to approve it. Run your own numbers in the calculator above.
The conventional tariff is 2.5% of receipts, 2.5% of disbursements, and a care and management fee of two fifths of one per cent of the average annual value of the estate. The Trustee Act itself sets no percentage — it allows a fair and reasonable allowance, and the tariff is only the starting point.
Yes. Compensation must be approved either by the consent of the beneficiaries or by the court on a passing of accounts, and beneficiaries regularly challenge it as excessive for the work actually done.
Yes. It is taxable income to the executor and generally treated as employment income, with the estate carrying the associated payroll obligations. A gift under the will is treated differently, which is often preferable for a family member.
Not safely. Pre-taking compensation without beneficiary consent or a court order exposes the executor personally, including to a costs award if a beneficiary later objects.
Courts weigh the size of the estate, the care and responsibility involved, the time occupied, the skill and ability shown, and the success achieved. A large but administratively simple estate often attracts less than the tariff produces; a small but difficult one can attract more.
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