How much are probate fees in Ontario, and how do I calculate them for an estate?
Ontario's probate fee, the Estate Administration Tax, is $0 on the first $50,000 of an estate's value and $15 per $1,000 (1.5%) above that, for certificates applied for since January 1, 2020. A $500,000 estate owes $6,750. The estate pays it when the application is filed, and the Estate Information Return is due within 180 days of the certificate.
How much Estate Administration Tax does each estate size owe?
For a certificate applied for on or after January 1, 2020, there's no tax when the estate is worth $50,000 or less, and $15 for every $1,000 or part of $1,000 above that, with the value rounded up to the nearest thousand ontario.ca. The rate applies only to the excess over $50,000: Ontario's own example puts a $240,000 estate at $2,850. The rates are unchanged as of October 2026.
| Estate value | Taxable portion | Estate Administration Tax |
|---|---|---|
| $50,000 or less | $0 | $0 |
| $100,000 | $50,000 | $750 |
| $150,000 | $100,000 | $1,500 |
| $240,000 | $190,000 | $2,850 |
| $500,000 | $450,000 | $6,750 |
| $1,000,000 | $950,000 | $14,250 |
| $2,000,000 | $1,950,000 | $29,250 |
The round up matters at the margin. An estate of $500,001 is treated as $501,000 and owes $6,765, not $6,750.
Which assets count toward the estate value, and which debts come off?
The value is what the deceased owned at death that passes through the estate. Ontario real estate goes in at its appraised value at the date of death, even if it later sells for more or less ontario.ca. Leave the CPP death benefit out, as the table shows, even when it is paid to the estate.
| Counts toward the value | Stays out of the value |
|---|---|
| Ontario real estate, less mortgages and liens on it | Real estate outside Ontario |
| Bank accounts, including foreign accounts | Jointly owned assets that pass to the surviving owner |
| Investments, including TFSAs, RRSPs and RRIFs with no named beneficiary | RPPs, RRSPs, RRIFs and TFSAs with a beneficiary designation |
| Vehicles and vessels | Insurance paid to a named beneficiary |
| Property held in another person's name | The CPP death benefit |
| Insurance proceeds payable to the estate | Assets the deceased no longer owned at death |
Only encumbrances on real property, such as a mortgage or a lien, reduce the value. Funeral expenses, legal fees, loans and interest, vehicle debt, credit cards, real estate commissions, unregistered loans and lines of credit don't ontario.ca. Your client's estate can owe EAT on $400,000 of bank and investment accounts while carrying $60,000 of credit card and line of credit debt.
What does an estate with a mortgaged house, a RRIF and a joint account owe?
Your client died in 2026 with a Toronto house appraised at $820,000 carrying a $180,000 mortgage, $45,300 in bank accounts, a $112,450 taxable investment account, a $300,000 RRIF naming the spouse, a $20,000 joint chequing account with the spouse and a $6,000 credit card balance.
| Item | Amount | Treatment |
|---|---|---|
| House, appraised value | $820,000 | Counts |
| Mortgage on the house | ($180,000) | Deducted |
| Bank accounts | $45,300 | Counts |
| Taxable investment account | $112,450 | Counts |
| RRIF naming the spouse | $300,000 | Excluded |
| Joint chequing with the spouse | $20,000 | Excluded |
| Credit card balance | ($6,000) | Not deducted |
| Estate value | $797,750 | Rounded up to $798,000 |
| Tax: ($798,000 less $50,000) / $1,000 x $15 | $11,220 |
If the RRIF had named the estate instead, the value becomes $1,097,750, rounded to $1,098,000, and the tax is $15,720. The missing designation costs $4,500, which is $15 for each of the 300 thousands.
Leaving the RRIF out of EAT does not leave it out of income tax. Its treatment on the final T1 is covered on the deemed disposition page.
When is the tax paid, and when is the Estate Information Return due?
The estate pays the tax as a deposit when the court application is filed, and the deposit becomes the tax once the certificate is issued. The estate pays it, not the estate trustee personally, by cheque payable to the Minister of Finance ontario.ca. If the estate can't pay yet, the trustee can ask a judge for an order to pay later, once the assets are accessible
ontario.ca.
If the value isn't known yet, the trustee swears an estimated value, pays tax on it and undertakes to file a sworn statement of the total value within six months and pay the balance ontario.ca.
| Deadline | What is due |
|---|---|
| When the application is filed | Tax on the sworn or estimated value |
| 180 calendar days after the certificate is issued | Estate Information Return, even if the value is $0 |
| 60 calendar days after the actual value goes to the court | Amended return replacing an estimate |
| 60 days after learning a return was wrong or incomplete | Amended return |
| 60 calendar days after a statement of newly found assets goes to the court | Amended return |
| 4 years after the tax was due | Ministry assessment window, open ended for neglect, carelessness or fraud |
Failing to file the return, or filing a false or misleading one, carries a fine of at least $1,000 and up to twice the tax payable, up to two years in prison, or both ontario.ca. Keep the records for four years.
Does a small estate pay less tax?
No. Since April 1, 2021, an estate worth $150,000 or less can apply for a Small Estate Certificate (Form 74.1A) instead of a full Certificate of Appointment of Estate Trustee, but the same tax applies above $50,000 ontario.ca. The most a small estate can owe is $1,500.
The 180 day Estate Information Return applies here too. If more assets turn up and the total stays at $150,000 or less, the trustee applies for an Amended Small Estate Certificate; above $150,000, a full certificate is needed ontario.ca.
Probate isn't always required. Real property that doesn't pass by right of survivorship and assets held at a financial institution normally need it, but a bank or buyer sets its own requirement, so check with them first ontario.ca.
How does EAT fit with the federal tax at death?
EAT is a provincial tax on the estate value, and it sits beside the federal income tax on death, not in place of it. Canada has no inheritance tax, as the inheritance tax page explains, so the federal bill comes from the deemed disposition of capital property and registered plans on the final return.
Pay EAT from the estate before distributing, and hold back enough for the final T1 and the T3 returns until the CRA clearance certificate arrives. Income the estate earns after death is taxed in the estate, often at graduated rates for up to 36 months as a graduated rate estate.
Does the estate pay EAT on a home owned jointly with the spouse?
No, not if the home passes to the spouse automatically as the surviving joint owner. Ontario excludes jointly owned assets that pass to the other owner, and real estate outside Ontario is excluded too ontario.ca.
What were the rates before 2020?
For certificates applied for before January 1, 2020, the tax was $5 per $1,000 on the first $50,000 and $15 per $1,000 above that, with no tax on estates of $1,000 or less ontario.ca. So a $500,000 estate paid $6,750 plus $250, or $7,000.
Can the estate get the tax back?
Only the deposit, and only if the certificate hasn't been issued, through the Superior Court. An overpayment after issue is claimed from the Ministry of Finance within 12 years of the certificate or 2 years of a Notice of Assessment, and the return must have been filed within four years of the certificate ontario.ca.
How long does the estate have to object to an assessment?
180 days from the date of the Notice of Assessment. The Notice of Objection is filed with the Ministry of Finance, online through its tax appeals service ontario.ca.
General information for the tax year shown, not advice for a specific client. Confirm the facts before you file or remit.