Financial Planning -> Wills & Estates -> Probate fees -> Ontario
Ontario Estate Administration Tax (Probate Fees)
Source: Ministry of Finance Estate Administration Tax
Legislation: Estate Administration Tax Act
Effective January 1, 2020 the Estate Administration Tax is eliminated for taxable estates of $50,000 or less, and will be reduced by $250 for larger taxable estates. This is as per the Ontario 2019 Budget.
The rates for estate certificates requested January 1, 2020 or later are:
Where the total value of the estate, wherever situated, that is sworn/affirmed to on the application for certificate of appointment of estate trustee is
| $50,000 or less | no tax |
| on the amount over $50,000 | $15 for each $1,000 or portion (1.5%) |
The above information is current as of January 22, 2021.
For estate certificates requested prior to January 1, 2020, the rates are:
Where the total value of the estate, wherever situated, that is sworn/affirmed to on the application for certificate of appointment of estate trustee is
| $1,000 or less | no tax |
| over $1,000: | |
| on the first $50,000 | $5 for each $1,000 or portion (0.5%) |
| on the amount over $50,000 | $15 for each $1,000 or portion (1.5%) |
TaxTips.ca Resources
Estate Administration Tax - Ontario Ministry of Finance
Revised: October 01, 2021