In Ontario, the actual court filing fee for a probate application is $0 CAD, but you must pay a mandatory Estate Administration Tax (EAT). As of May 2026, the EAT is calculated at $15 for every $1,000 of estate value over $50,000 CAD, and must be paid to the Minister of Finance when submitting your application.
When stepping into the role of an executor, one of the first questions people ask is how much the probate process is going to cost. There is often widespread confusion between minor administrative courthouse fees and the actual substantive tax levied by the provincial government. Understanding the difference is critical to properly budgeting the estate’s available cash flow.
Whether you are filing in a busy courthouse in Mississauga, Brampton, or Hamilton, the rules dictated by the Superior Court of Justice are uniform across the province. 📍 The government assesses a tax based on the total wealth left behind by the deceased. Miscalculating these figures can lead to rejected applications or severe financial penalties from the Ministry of Finance. To ensure total accuracy, we highly recommend connecting with a local Ontario estate lawyer through our directory.
Step-by-Step Process for Calculating and Paying the Tax
You cannot receive your Certificate of Appointment of Estate Trustee (the legal term for probate in Ontario) until the financial requirements are completely satisfied. Here is the standard procedure executors must follow.
Step 1: Calculate the Total Estate Value
Before you can determine the tax, you must determine the fair market value of all assets owned solely by the deceased on their date of death. 📈 This includes real estate in Ontario, bank accounts, unregistered investments, and vehicles. You do not include assets that pass outside the estate, such as a jointly owned house or a life insurance policy with a named beneficiary.
Step 2: Calculate the Estate Administration Tax (EAT)
Ontario uses a strict formula for the EAT. As of May 2026, the first $50,000 of the estate’s value is completely tax-free ($0 CAD). For any remaining value above $50,000, the tax is calculated at $15 per $1,000 (which is effectively 1.5%). For example, on an estate valued at $300,000, you only pay tax on $250,000, resulting in an EAT of $3,750 CAD.
Step 3: Submit Payment with the Probate Application
The EAT is not a bill you receive later; it is due upfront. 🗂 When your lawyer files your probate application at the Superior Court of Justice, you must include a certified cheque or bank draft payable to the “Minister of Finance” for the exact calculated amount of the EAT. Without this payment, the court registrar will simply reject your application.
Step 4: File the Estate Information Return (EIR)
Paying the tax at the courthouse is not the final step. Within exactly 90 days of receiving your Certificate of Appointment, you are legally required to file a detailed Estate Information Return (EIR) directly with the Ministry of Finance. This document breaks down exactly how you calculated the value of the real estate and bank accounts to justify the tax you paid.
How Much Does it Cost in Ontario?
Administering an estate requires a mix of taxes, legal fees, and minor administrative court fees. 💰 Here is a breakdown of typical costs in CAD:
- Estate Administration Tax (EAT): $0 on the first $50,000; 1.5% on the remainder.
- Court Filing Fees: Filing the standard probate application is $0 CAD. However, if your lawyer needs to file a special motion (for example, to prove a lost Will), the court charges standard motion fees, usually around $345 CAD.
- Lawyer Fees: Hiring an Ontario law firm to draft the application and EIR generally ranges from $2,500 to $6,000+ CAD, depending on the complexity of the assets.
- Property Appraisals: Hiring a professional appraiser to determine the fair market value of real estate usually costs $350 to $600 CAD.
| Total Estate Value | Taxable Amount (Above $50k) | Calculated EAT (CAD) |
|---|---|---|
| $40,000 | $0 | $0 |
| $150,000 | $100,000 | $1,500 |
| $500,000 | $450,000 | $6,750 |
How Long Does the Process Take?
The speed at which you receive your probate certificate depends heavily on which municipal courthouse you file in. 🕑 Courthouses in smaller regions may process your application in 4 to 6 weeks. However, in heavily populated centers like Toronto or Ottawa, it is common to wait 4 to 8 months for a judge to review and sign the certificate.
Once the certificate is issued, the clock starts ticking immediately. You have a strict 90-day deadline to submit the mandatory Estate Information Return to the Ministry of Finance to confirm the tax calculations.
Frequently Asked Questions (FAQ)
Do I pay the EAT on a house owned in joint tenancy?
Generally, no. If the deceased owned a home with their spouse as “joint tenants with right of survivorship,” the property automatically passes to the surviving spouse outside of the estate. Therefore, its value is not included in the Estate Administration Tax calculation.
What if I do not have the cash to pay the tax upfront?
If the estate is entirely tied up in real estate and there is no cash, your lawyer can file a motion asking the court to issue the certificate first, allowing you to sell the house and pay the EAT from the immediate proceeds. Alternatively, many banks will allow you to draft a cheque directly from the deceased’s frozen account payable to the Minister of Finance.
What happens if I discover a new bank account later?
If you find more assets after the certificate is issued, you must file an amended Estate Information Return within 30 days of the discovery. You will also need to submit an additional payment to the Ministry of Finance to cover the EAT on the newly discovered funds.
Are life insurance payouts subject to the EAT?
If the life insurance policy has a specific named beneficiary (like a spouse or child), the payout bypasses the estate entirely and is not subject to the EAT. However, if the beneficiary is listed as “The Estate,” the payout becomes a taxable estate asset.
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