Ontario's Estate Administration Tax, explained

When you file a probate application in Ontario, the court collects a tax on the value of the estate. It’s officially the Estate Administration Tax; people call it “probate fees.” Here is exactly how it works.

What is the estate administration tax in Ontario?

It is the tax Ontario charges on the value of an estate when someone applies for probate. Some people call it “probate tax,” others “probate fees” — same tax, different names. You pay it to the court when you file the application. To see your number right away, try our Ontario estate tax calculator.

The math

• The first $50,000 of estate value: no tax.
• Above $50,000: $15 for every $1,000 — or part of one.

That “or part of one” is the rule people miss. The amount above $50,000 rounds up to the next full $1,000 before multiplying:

Estate value	Amount above $50,000	Counted as	Tax
$50,000	$0	—	$0
$50,001	$1	1 × $1,000	$15
$63,001	$13,001	14 × $1,000	$210
$150,000	$100,000	100 × $1,000	$1,500
$240,000	$190,000	190 × $1,000	$2,850
$650,000	$600,000	600 × $1,000	$9,000

Try your own number in our free calculator — it shows this math live.

What counts in “the value of the estate”

Count property the person owned in their own name on the day they died:

• Real estate in Ontario — minus mortgages or liens against it
• Bank and investment accounts
• Vehicles, boats, belongings, jewellery
• Insurance payable to the estate itself

Leave out what passes around the estate:

• Jointly owned assets that go automatically to the surviving owner
• Insurance, RRSPs, RRIFs, TFSAs with a named beneficiary
• Real estate outside Ontario
• The CPP death benefit

One deduction only: encumbrances registered against real property — a mortgage, a collateral mortgage, or a lien on title. Ordinary debts — credit cards, car loans, funeral bills, even a private loan with nothing registered — do not reduce the taxable value.

When and how you pay

You pay when you file the application — technically a deposit that becomes the tax when the certificate issues. Courts take certified cheque, money order, bank draft, and debit, among other methods. If the estate can’t pay up front, a judge can defer payment in limited cases — that’s lawyer territory.

Estate administration fees vs the tax

Searching for “estate administration fees”? In Ontario, that usually means this tax. The official name is the Estate Administration Tax, and it is what you pay the court when you file — a deposit that becomes the tax once the certificate issues. The math above shows how much.

Two guides that go with this one:

• Estates worth $150,000 or less can use a simpler process — see small estates in Ontario.
• For the whole application from start to finish, read how to probate a will in Ontario.

The follow-up: the Estate Information Return

After the certificate is issued, you must file an Estate Information Return with the Ontario Ministry of Finance within 180 calendar days. It confirms the estate’s assets and values. If you later find the information was wrong or incomplete, a revised return is generally due within 60 days of finding out. Missing the return is serious: fines start at $1,000 and can reach twice the tax, and the Ministry can reassess for four years.

Sources

• Estate Administration Tax (ontario.ca)
• Estate Administration Tax Act, 1998, s. 2
• Return deadlines: O. Reg. 310/14

All sources checked 14 July 2026.