Probate Fees in Ontario: What Executors Will Pay in 2025

One of the most common questions executors ask before starting the probate process is: how much is this going to cost? In Ontario, the answer depends largely on the size of the estate — specifically, its value at the date of death.

Ontario charges what is officially called an Estate Administration Tax (EAT) — commonly referred to as probate fees — on the value of estate assets that pass through the probate process. Understanding how this tax is calculated, what assets are included, and what is legitimately excluded can help you plan effectively as an executor or estate trustee.

What Is the Estate Administration Tax?

The Estate Administration Tax is a provincial tax levied under the Estate Administration Tax Act, 1998 when an executor applies for a Certificate of Appointment of Estate Trustee (CAAT) from the Ontario Superior Court of Justice.

It is important to understand that this is a tax paid to the court at the time of filing — it is separate from legal fees, accounting fees, and any income taxes owing by the deceased’s estate.

How Are Ontario Probate Fees Calculated?

The Estate Administration Tax is calculated as follows:

• No tax on the first $50,000 of estate value
• $15 per $1,000 (or part thereof) on the value above $50,000

There is no upper limit — the tax scales with the estate value.

Calculation examples

Formula: Estate Administration Tax = ($Estate Value − $50,000) × 0.015

For a $600,000 estate: ($600,000 − $50,000) × 0.015 = $8,250

The Ontario Ministry of Finance provides official guidance on how the tax is calculated and paid.

What Assets Are Included in the Probate Estate?

The Estate Administration Tax is based on the total value of assets that form part of the probate estate — that is, assets owned solely by the deceased that do not have an automatic mechanism to pass to someone else.

Assets typically included in the probate estate:

• Solely owned real estate in Ontario
• Solely owned bank accounts and GICs
• Sole ownership investment accounts (non-registered)
• Vehicles and personal property owned solely by the deceased
• Business interests (depending on ownership structure)
• Money owed to the deceased (receivables)

What Assets Are Exempt from Probate?

Several categories of assets pass entirely outside the estate — meaning they are not subject to the Estate Administration Tax and do not need to be included in the probate application:

Jointly held assets with right of survivorship. A jointly owned home or joint bank account passes automatically to the surviving owner at death, regardless of what any will says.

Registered accounts with named beneficiaries. RRSPs, RRIFs, TFSAs, and pension accounts with a named beneficiary (other than the estate) transfer directly to that beneficiary outside of probate.

Life insurance proceeds with named beneficiaries. Life insurance payable to a named individual (not to the estate) passes outside probate entirely.

Assets held in trust. Assets held in a properly structured trust do not form part of the deceased’s estate.

Understanding which assets fall into which category is one of the most important parts of preparing the probate application accurately. Overestimating the estate value means paying more tax than necessary; underestimating it creates legal risk.

The Estate Information Return

Within 180 days of the certificate being issued, the estate trustee must file an Estate Information Return with the Ontario Ministry of Finance. This return discloses the value of all assets included in the estate, and the Ministry uses it to verify that the correct amount of Estate Administration Tax was paid at filing.

If the Ministry determines that the estate value was understated, additional tax — plus interest — will be assessed. Intentional understatement can result in penalties.

The Estate Information Return and instructions are available on the Ontario government website.

Can Ontario Probate Fees Be Legally Reduced?

Yes — there are legitimate estate planning strategies that can reduce the portion of an estate subject to the Estate Administration Tax:

Joint ownership. Holding assets jointly with a spouse or adult child means those assets pass outside the estate. However, joint ownership has legal and tax implications of its own and should only be done with proper legal advice.

Named beneficiaries on registered accounts. Ensuring your RRSP, TFSA, RRIF, and life insurance all have up-to-date named beneficiaries removes those assets from the probate estate.

Multiple wills. In Ontario, it is possible to have a primary will (covering assets that require probate, such as real estate) and a secondary will (covering assets that do not require probate, such as private company shares). Only the primary will is submitted for probate, reducing the probate estate and the associated tax. We cover this strategy in detail in our article on how multiple wills can reduce probate fees.

Trusts. Properly structured inter vivos (living) trusts can remove assets from the probate estate entirely, though this requires careful planning and legal drafting.

It is important that any probate-reduction strategy is implemented well before death and with the guidance of an experienced estate lawyer. Poorly executed joint ownership arrangements or trust structures can create more problems than they solve.

What About Legal Fees?

The Estate Administration Tax is separate from any professional fees you pay to handle the estate. You should also budget for:

• Legal fees for preparing and filing the probate application and assisting with estate administration
• Accounting fees for preparing the deceased’s final tax return and any estate tax returns
• Executor compensation (executors are entitled to compensation under Ontario law, typically calculated as a percentage of the estate value)

At Estate Law Ottawa, we discuss our fees transparently before any work begins, so you have a complete picture of the costs involved.

Frequently Asked Questions

When is the Estate Administration Tax paid? 

The tax must be paid at the time the probate application is filed with the Ontario Superior Court of Justice. Payment is made by certified cheque, money order, or bank draft payable to the Minister of Finance.

What if I realize after filing that the estate value was wrong? 

If the value was understated, you must file an amended Estate Information Return and pay the additional tax. If it was overstated, you may apply for a refund.

Is there probate tax on real estate outside Ontario? 

No. The Estate Administration Tax only applies to real property located in Ontario. Real estate located in other provinces or countries is subject to the probate laws of that jurisdiction.

Can the estate pay the probate tax, or does the executor pay it personally? 

The tax is paid from estate funds. The executor is not personally responsible for paying it out of their own pocket, provided sufficient estate assets exist.

Speak With an Ottawa Probate Lawyer

Navigating the Estate Administration Tax and ensuring your probate application is filed correctly requires careful attention to detail. An error in calculating the estate value, or missing an asset category, can result in additional tax, interest, and delays.

Contact Estate Law Ottawa to book a consultation with Brandy [Last Name], our probate and estate administration specialist. We serve executors and estate trustees throughout Ottawa and Eastern Ontario.

This article is provided for general informational purposes only and does not constitute legal advice. Tax rates and legal requirements are subject to change. The information above reflects Ontario law and Ministry of Finance policy as of April 2026. Every estate situation is unique — please consult a qualified Ontario estate lawyer before making decisions about your estate or an estate you are administering. Reading this article does not create a lawyer-client relationship with J. Solomon Law Professional Corporation.