Source: Ministry of Finance Estate Administration Tax - Calculating the tax
Legislation: Estate Administration Tax Act
Effective January 1, 2020 the Estate Administration Tax is eliminated for the first $50,000 of the value of the estate.
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 25, 2026.
For estate certificates requested prior to January 1, 2020, the rates were:
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%) |
Estate Administration Tax - Ontario Ministry of Finance