Ontario Asks the Estate for Money Before It Lets Anyone Touch the Estate
The probate tax is a deposit, paid up front, on an account nobody can open yet.
In short
Ontario’s Estate Administration Tax is $15 for each $1,000, or part of $1,000, of the estate’s value above $50,000. The first $50,000 is not taxed. The province’s own example: a $240,000 estate pays $2,850.
The awkward part is not the rate, it is the timing. The tax is paid as a deposit when the representative applies for the estate certificate — before the bank will release anything. It is owed by the estate, not by the representative personally, yet somebody has to produce the cheque first.
And there is a deadline almost nobody hears about: an Estate Information Return within 180 calendar days of the certificate being issued, even if the calculated value is $0.
What it actually costs
The arithmetic is simple: take the value of the estate, subtract $50,000, divide by 1,000, round any part of a thousand up, multiply by 15.
| Estate value | Estate Administration Tax |
|---|---|
| $1,000 or less | Nil — no tax payable at all |
| $50,000 | $0 |
| $100,000 | $750 |
| $240,000 | $2,850 — the province’s own worked example |
| $500,000 | $6,750 |
| $1,000,000 | $14,250 |
| $1,500,000 | $21,750 |
For context on how recent the shape of this is: if the application was made before 1 January 2020, the first $50,000 was taxed at $5 per $1,000 rather than being exempt. Anyone working from older advice will overestimate.
The cash-flow trap
Here is the sequence that catches families. The bank will not release the deceased’s funds without an estate certificate. The certificate requires an application to the Superior Court of Justice. The application requires the tax as a deposit. The tax is calculated on the value of an estate nobody can yet access.
So on a $600,000 estate, roughly $8,250 has to come from somewhere other than the estate, at least temporarily. Some banks will advance the probate tax against the estate’s own accounts — ask, in writing, early. It is a normal request and the answer varies by institution.
The tax is legally the estate’s liability, not the representative’s. That matters for reimbursement, and it is worth having in writing before anyone pays personally.
The 180-day return
After the certificate is issued, an Estate Information Return goes to the Ministry of Finance within 180 calendar days. This is not optional and it is not waived by a small estate — the requirement applies even if the calculated value of the estate is $0.
If the due date lands on a weekend or a holiday it moves to the next business day. The return can be filed online, which is the fastest route, or by mail, courier, in person or fax.
A handful of certificates do not require a return — succeeding estate trustee appointments and appointments during litigation among them. If yours is one of those, confirm it rather than assuming.
How the estate is valued
Fair market value of the assets as at the date of death — not today, not the purchase price. And the representative must be able to demonstrate those values with supporting documents: account statements, an appraiser’s opinion of value, and so on.
Some assets are straightforward and some are not. A house needs a defensible valuation as of a specific date; a private company interest, a collection or a partnership share can be genuinely difficult. This is where a professional earns the fee, and where a rough guess creates a problem later.
Two narrower points: where a court issues certain resealing or ancillary appointments, only assets located in Ontario go into the calculation. And certain property situated on a Reserve may be exempt — the Ministry asks to be contacted directly with questions about First Nations exemptions.
The other costs around it
The tax is one line. Market rates for the professional help around it, autumn 2026 — published by firms that sell the work, not an independent survey:
| Service | Typical market price |
|---|---|
| Lawyer, simple uncontested estate | $2,500–6,000, sometimes a percentage of the estate |
| Lawyer, complex or contested estate | Hourly, and open-ended |
| Real estate appraisal as at date of death | $400–800 |
| Accountant, final and estate tax returns | $1,000–3,000 |
Where a lawyer quotes a percentage of the estate, ask what that works out to in dollars and what it includes — and see our guide to lawyer fees for how to read a legal quote generally.
Red flags
What to do next
Two things today. Work out the rough tax on the estate using the arithmetic above, and ask the bank in writing whether they will advance it against the estate’s own accounts. Those two answers tell you whether this is a paperwork problem or a cash-flow one.
Then put the 180-day return in the calendar the moment the certificate is issued.
Looking for a lawyer, accountant or appraiser? Compare professional services in Ontario on Ontario24 and contact them directly. Ontario24 is a classified directory — we help you find and compare, and we do not vet anyone. Also useful: lawyer fees and what an accountant costs.
Before you call anyone, it helps to know what this job should cost and what the next one will. What things cost in Ontario in 2026 puts 75 service prices in one table.
Frequently asked questions
Estate Administration Tax is $15 for each $1,000, or part of $1,000, of the value of the estate exceeding $50,000. The first $50,000 is not taxed. The province’s own worked example: an estate of $240,000 pays $2,850, calculated as $190,000 divided by $1,000, multiplied by $15.
Two situations. No Estate Administration Tax is payable on the first $50,000 of any estate, and no tax at all is payable if the value of the estate is $1,000 or less. Ontario also has a Small Estate Certificate route, which is one of the two certificates referred to together as an estate certificate.
The tax is paid by the estate, not by the estate representative personally — but it is paid as a deposit when the representative applies for the estate certificate with the Superior Court of Justice. That timing is the practical problem: the money is needed before the estate’s accounts have been unlocked. Cheques are payable to the Minister of Finance.
You must file an Estate Information Return with the Ministry of Finance within 180 calendar days after the estate certificate is issued — even if the calculated value of the estate is $0. If the due date falls on a weekend or holiday it moves to the next business day. It can be filed online, by mail, by courier, in person or by fax.
Fair market value of the assets as at the date of death. The estate representative must be able to demonstrate those values with supporting documents such as statements or an appraiser’s opinion of value. Valuation can be genuinely complicated depending on the asset, which is where professional help earns its fee.
Not every one. Whether a certificate is required depends on what the assets are and what the institutions holding them demand — the tax is charged only if an estate certificate is applied for and issued. This is a question for a lawyer about your specific estate, not one to settle from an article.
Certain property situated on a Reserve may be exempt from taxation, and the Ministry of Finance asks that questions about whether First Nations people are exempt be directed to them. Where a court issues certain resealing or ancillary appointments, only assets located in Ontario are counted in the calculation.
Sources and how current this is
Checked 19 September 2026. The rate of $15 per $1,000 or part thereof above $50,000, the $240,000 worked example producing $2,850, the nil tax on estates of $1,000 or less, the pre-2020 rates, payment as a deposit on application to the Superior Court of Justice with cheques payable to the Minister of Finance, the tax being payable by the estate rather than the representative, the 180-calendar-day Estate Information Return requirement including where the calculated value is $0, the certificates that do not require a return, fair market value at date of death with demonstrable supporting documents, the Ontario-assets-only rule for certain resealing and ancillary appointments, and the note on property situated on a Reserve all come from the Ministry of Finance page on the Estate Administration Tax; the province also publishes a tax calculator. The tax figures in our table are arithmetic on the published rate. Professional fees are market quotes published by firms that sell the work, not an independent survey. This is not legal or tax advice — whether an estate needs probate at all, and how assets should be valued, are questions for a lawyer about your specific estate. Ontario24 is a classified directory and does not administer estates or vet the businesses listed.