Ontario Probate Fees Explained for 2025 regulation

First of all, let’s go through some key definitions before diving into the probate fees in Ontario.

What is probate?

Probate is the legal process that confirms the validity of a will and grants the executor the authority to manage and distribute the deceased’s estate. In Ontario, this process is formally known as applying for a Certificate of Appointment of Estate Trustee. Probate is often required when financial institutions or government agencies need legal proof that the executor has the right to act on behalf of the estate.

How much are the probate fees in Ontario?

Probate fee in Ontario - is a fee that is paid once the estate trustee applies for the certificate of appointment.

Set by the Estate Administration Tax Act, 1998 S.O. 1998, Chapter 34 - the probate fees in Ontario as of 2025 are as follows:

The probate fee is charged to the estate, but the responsibility to pay the tax is ultimately upon the executor of the will to ensure that the tax is paid.

If this calculation is still unclear, ClearEstate’s Ontario Probate Fee Calculator is here to remove all the guesswork based on the value of the estate.

This will give you a quick snapshot of the probate tax you should expect to pay in Ontario.

Ontario Probate Fee Calculator

At ClearEstate, we are committed to simplifying the probate process for you. Our Ontario Probate Fee Calculator allows you to quickly and accurately estimate probate fees for your estate. If you have additional questions or need further assistance, feel free toAt ClearEstate, we are committed to simplifying the probate process for you. Our Ontario Probate Fee Calculator allows you to quickly and accurately estimate probate fees for your estate. If you have additional questions or need further assistance, feel free to contact our team of specialists for a free consultation.

In Ontario, the tax is usually paid by certified cheque or money order and is sent to the court with the probate application, payable to the Minister of Finance.

In the case where an estate isn’t as liquid but is asset-rich, the estate trustee or beneficiary may be open to “loaning” the probate fee payment to the estate.

In this case, the loan is repaid for by the estate to the estate trustee after probate has been completed. Either way, it is important to budget for the EAT when planning for probate fees.

To determine how much the estate owes in probate fees, the estate trustee must determine the gross value of the estate.

This is done through a proper inventory of estate assets and valued by an impartial 3rd party appraiser.

Estate assets must be valued at fair market value at the date of death of the deceased.

Assets subject to probate in Ontario

The following assets are subject to probate in Ontario

• Real Estate in Ontario - Includes real property located in Ontario minus encumbrances (e.g., mortgages or liens). Real estate held jointly with rights of survivorship is excluded.
• Bank Accounts - Solely owned bank accounts, including those held in foreign or out-of-province banks.
• Investments - Includes stocks, bonds, trust units, options, and other investments owned solely by the deceased.
• Vehicles and Vessels - Cars, trucks, boats, motorcycles, trailers, and other vehicles owned solely by the deceased.
• Personal Property - Tangible personal items such as jewelry, art collections, furniture, and other goods.
• Business Interests - Sole proprietorships or shares in a private company that are part of the estate.
• Life Insurance Proceeds (if payable to the estate) - If no beneficiary is named other than "the estate," the proceeds are subject to probate.
• Other Property - Intangible property such as intellectual property rights or debts owed to the deceased.

Are principal residences exempt from probate tax?

No, principal residences in Ontario are not exempt from probate tax. Their value is included in the estate’s total value and is subject to probate fees.

However, some exceptions may apply in certain cases. For example, if the deceased owned the property jointly with another person, the surviving owner may be able to avoid probate entirely. It's always best to speak with a qualified legal professional to determine what taxes and fees may apply in your specific case.

According to the attorney general of Ontario, the following assets are not subject to probate:

• • Assets that the deceased had before death but not at the time of death, such as insurance that will be paid to a named beneficiary

  • Assets where there is joint ownership that automatically become assets of the other owner(s)

  • Real estate outside of Ontario

  • CPP Death Benefit

  • Registered Pension Plans (RPPs), Registered Retirement Savings Plans (RRSPs), Registered Retirement Income Funds (RRIFs), and Tax-Free Savings Accounts (TFSAs) with a beneficiary designation

  • Registered Disability Savings Plans (RDSPs) to which the deceased subscribed but was not a beneficiary

  • Assets held in a living trust

How do debts impact the gross value of an estate?

When determining the value of the estate, estate debts, loans and liens do not deduct the value from the estate.

For example, if the estate has property valued at around $950,000 but has a mortgage with a remaining balance of $525,000 - the asset value will be $425,000.

Here are some examples of non-deductible debts that do not lower the estate’s gross value:

• Credit card debt, personal debt, margin debt
• Lines of credit
• Car loans
• Student debt/loans
• Investment loans
• Tax arrears

Ontario has some of the highest probate fees in all of Canada. With fees totalling up to 1.5% of the value of an estate, this can prove to be costly for estates of all sizes. Only proper estate planning can reduce probate fees.

While probate fees can be significant, there are several strategies that can help to minimize them. By taking some time to plan ahead, you can ensure that your loved ones are not faced with an overwhelming financial burden after your death.

Avoid probate in Ontario with these proven strategies.

The estate trustee has 180 days from the date of receiving the Certificate of Appointment of the Estate Trustee to file the return with EAT.

The purpose of this return is to provide a detailed listing of all assets of value in the estate so that you accurately pay the estate administration tax.

Failure to file the estate information return within 180 days, or to file a false EAT return can incur penalties.

Inexperienced estate trustees should work with an accountant or an experienced estate professional to accurately complete the return and avoid penalties.

In most cases, probate will most likely be required.

If the estate has any assets owned solely by the decedent, that asset will most likely be required to go through probate.

While avoiding probate in Ontario is rare, there are certain instances where this legal process is not necessary. One instance where probate is not required in Ontario is when the estate is passing from “the first spouse to die to their partner.”

The deceased must have named their spouse as the beneficiary on all investment, banking, and retirement accounts as well as life insurance policies and pension plans and created a joint right of survivorship for the property. In this case, there would be no estate to evaluate as all assets have already been distributed to either spouse.

If the estate is passing from one generation to another (parent to children), by contrast, then the probate process is typically required in Ontario. Finally, if a financial institution where funds are held demands probate in Ontario, then the probate process is required.

The probate fees in Ontario can be complex to understand and calculate. However, with the help of our estate administration tax calculator, you should be able to get a good estimate of how much probate fees the estate is subject to.

It’s important to remember that these fees may change depending on the value of the assets involved in the calculation and that some assets are exempt from probate. If you have any questions about probate fees or how to pay them, it’s best to speak with an estate professional for advice.

Do you need a lawyer to do probate in Ontario?

You are not required to hire a lawyer to probate an estate, but you don’t have to handle it alone. Our probate experts can guide you through the entire process, ensuring a smooth and stress-free experience. Probate can be a complex legal process, especially if the estate includes significant assets, multiple beneficiaries, or potential disputes.

While an executor can file for probate independently using Ontario’s court forms, legal guidance can help avoid errors, reduce delays, and ensure compliance with estate laws. A lawyer can also assist with handling creditors, tax filings, and distributing assets according to the will.

If the estate is straightforward, with clear beneficiaries and no contested will, an executor may choose to proceed without legal assistance. However, for more complicated estates, seeking professional help can provide peace of mind and streamline the process.

Moving Forward With Your Loved Ones Estate

Probate fees in Ontario can be challenging and expensive, with rates up to 1.5% of the estate's value over $50,000. From identifying which assets are subject to probate to filing the Estate Information Keep in mind that the process requires careful attention and legal understanding.

While some strategies exist to reduce these fees, such as living trusts, these often need to be set up well in advance. For most people facing probate, professional guidance is key to managing costs and ensuring a smooth process.