How Much Does Probate Cost in Ontario?
What probate costs in Ontario
In Ontario, “probate” is the common term for applying to the Superior Court of Justice for a Certificate of Appointment of Estate Trustee, the document that confirms an estate trustee’s authority to administer a deceased person’s estate. The main cost is the Estate Administration Tax (EAT), which is charged only if a certificate is applied for and issued, and is paid as a deposit at the time of application.
| Item | Who charges it | Typical amount |
|---|---|---|
| Estate Administration Tax, estates $50,000 or less | Ontario Ministry of Finance, paid via the Superior Court of Justice | $0 |
| Estate Administration Tax, estates over $50,000 | Ontario Ministry of Finance, paid via the Superior Court of Justice | $15 per $1,000 (or part of $1,000) by which the estate’s value exceeds $50,000 |
| Worked example: estate valued at $240,000 | Ontario Ministry of Finance | $2,850 total |
| Estate Information Return (if estimated value used) | No separate fee, but required filing | Due within 180 calendar days of the certificate being issued |
| Penalty for failing to file or filing false information | Ontario Ministry of Finance / courts | Fine of at least $1,000, up to twice the tax payable, and/or imprisonment up to two years |
These figures apply to applications for a certificate made on or after January 1, 2020. The sources reviewed for this article did not confirm whether a separate, nominal Superior Court filing fee applies on top of the EAT deposit, so no such fee is stated here; readers should treat that as unverified rather than assume it doesn’t exist.
How the tax is calculated
The Estate Administration Tax is calculated on the total value of the estate, and that value is rounded up to the nearest $1,000 before the rate is applied. For example, an estate valued at $239,250 is taxed as though it were worth $240,000. For that $240,000 estate, the tax works out to $2,850 total: no tax on the first $50,000, and $15 for every $1,000 (or part) above that.
Because the tax is based on the estate’s full value, larger estates, or estates where the exact value is uncertain at the time of application (pending sale of a house, for instance), tend to see the widest cost range. Applying with an estimate that turns out to be too low does not reduce the deposit owed; it just shifts the true-up to the Estate Information Return stage described below.
The Estate Information Return: a cost that shows up later
If the estate trustee applied for the certificate using an estimated value rather than a final, confirmed value, Ontario law requires filing an Estate Information Return with the actual value within 180 calendar days of the certificate being issued. This return is how the Ministry of Finance reconciles the deposit paid against what was actually owed; it can result in an additional payment being due, or in some cases a refund, depending on how the final value compares to the estimate.
Missing this deadline, or filing a return that contains false or misleading statements, carries real consequences: a fine of at least $1,000 and up to twice the tax payable by the estate, imprisonment of up to two years, or both. This makes the return a compliance cost worth planning for, not an afterthought.
If the estate cannot afford the deposit
The tax is normally due as a deposit at the time the application for a certificate is filed, before the estate trustee has access to most estate assets. Where this creates a cash-flow problem, Ontario law allows the estate trustee to seek an order from a judge permitting payment to be deferred until the estate’s assets become accessible. This does not eliminate the tax, but it can address the timing mismatch between when the deposit is owed and when estate funds (such as proceeds from selling a house or cashing in investments) actually become available.
Frequently asked questions
Do all estates in Ontario have to pay this tax?
No. In Ontario, the Estate Administration Tax is only charged if someone applies for and is issued an estate certificate from the Superior Court of Justice. If no certificate is applied for, no tax is owed.
Is there a way to avoid or reduce the tax if the estate has little cash?
In Ontario, an estate trustee who cannot afford the deposit at the time of applying can ask a judge for an order to defer payment until estate assets become accessible, under section 4(1) of the Estate Administration Tax Act, 1998.
What happens if the estate's value changes after probate is granted?
In Ontario, if the certificate was obtained using an estimated value, the estate trustee must file an Estate Information Return with the actual value within 180 calendar days of the certificate being issued.
Does this cost include a lawyer's fee?
No. The figures here cover only the government Estate Administration Tax paid to the Ontario Ministry of Finance. Legal or professional fees for preparing the application are separate and are not addressed by this tax.
Sources
- Ontario Ministry of Finance, 'Estate Administration Tax' , Estate Administration Tax Act, 1998, SO 1998, c 34, Sched, s 2(1), s 4.1, s 4.3 (retrieved July 17, 2026)
- Ontario Ministry of Finance, 'Calculating Estate Administration Tax' , Estate Administration Tax Act, 1998, SO 1998, c 34, Sched, s 4(1) (retrieved July 17, 2026)
- Estate Administration Tax Act, 1998 (CanLII) , Estate Administration Tax Act, 1998, SO 1998, c 34, Sched, s 2(2)(b), s 2(6.1) (retrieved July 17, 2026)