Ontario has the most complex — and for larger estates, most expensive — probate process in Canada. The province charges an Estate Administration Tax (EAT) of 1.5% on estate value over $50,000, a 6-month window during which dependants can claim support from the estate, and unique Ontario terminology (estate trustee, Certificate of Appointment) that differs from the rest of Canada. Compare this to Alberta, where probate fees cap at just $400. This guide covers everything you need to know.

What Is Probate in Ontario?

In Ontario, "probate" refers to applying to the Superior Court of Justice for a Certificate of Appointment of Estate Trustee — the Ontario equivalent of a Grant of Probate. The Certificate gives the estate trustee (executor) legal authority to deal with estate assets. Ontario probate is governed by the Estates Act, the Succession Law Reform Act (SLRA), and the Rules of Civil Procedure (Rule 74).

Ontario's Estate Administration Tax: The Largest Cost

Ontario's Estate Administration Tax (EAT) is assessed on the gross value of all Ontario probate assets:

Examples:

• $300,000 estate: $250,000 × 1.5% = $3,750
• $750,000 estate: $700,000 × 1.5% = $10,500
• $2,000,000 estate: $1,950,000 × 1.5% = $29,250

EAT is paid upfront at filing — before the Certificate is issued. You need liquid estate funds available on day one.

EAT applies to the gross estate, not net. A $1M property with a $400K mortgage attracts EAT on $1M. British Columbia uses a similar gross-value approach for its probate fees.

EAT planning strategies (done during the testator's lifetime):

• Joint ownership with right of survivorship keeps assets outside the probate estate
• Named beneficiary designations on RRSPs, RRIFs, TFSAs, and life insurance bypass probate
• Multiple wills (unique to Ontario): one will covers probate assets; a second "private will" covers assets that don't need probate (e.g. private company shares) — EAT is not paid on the private will assets
• Alter ego trusts and joint partner trusts for those 65+

Ontario's Deemed Disposition: Federal Tax at Death

Canada has no estate tax or inheritance tax, but the federal Income Tax Act triggers a deemed disposition at death — every capital asset is treated as sold at fair market value immediately before death.

• GTA real estate: A property bought for $300,000 in 2000 worth $1.5M at death = $1.2M in capital gains. At 50% inclusion, $600,000 is included as income — potentially taxed at Ontario's top marginal rate (~53% combined)
• RRSPs/RRIFs: Fully included as income unless transferred to a surviving spouse or common-law partner via spousal rollover
• TFSAs: Tax-free to a surviving spouse as "successor holder"; TFSA value at death is otherwise exempt but post-death gains may be taxable
• Principal residence: Exempt from capital gains

CRA clearance certificate: The estate trustee must file all required T1 and T3 tax returns and obtain a clearance certificate before distributing the estate. Distributing without clearance creates personal liability.

Ontario's Simplified Small Estate Process

Effective January 1, 2022, Ontario introduced a simplified procedure for estates with Ontario probate assets of $150,000 or less:

• Shorter, simpler application forms
• Reduced documentation requirements
• Faster processing times
• No bond required in most cases

Qualifying estates should always use this procedure.

Step-by-Step: The Ontario Probate Process

Step 1: Obtain 10–15 certified death certificates from the Ontario Registrar General or funeral home.

Step 2: Prepare a complete inventory of all Ontario probate assets. This inventory determines the EAT owing and is filed with the application. Excluded: joint assets, designated beneficiary assets, trust assets, and any assets covered by a secondary "private will."

Step 3: File the Application for Certificate of Appointment of Estate Trustee with the Superior Court of Justice in the appropriate jurisdiction. Pay EAT at filing.

Step 4: Receive the Certificate of Appointment of Estate Trustee — your legal authority to act.

Step 5: Notify all beneficiaries and creditors. Consider publishing a notice to unknown creditors for protection.

Step 6: File all required tax returns — final T1 (with deemed disposition), T3 Estate Trust returns. Apply for CRA clearance certificate.

Step 7: Observe the 6-month dependants' relief window — do not distribute to beneficiaries until this period has passed or all potential dependant claimants have confirmed they will not apply.

Step 8: Pay all debts and taxes, receive clearance certificate, then distribute. Obtain releases from beneficiaries. Pass accounts if required.

Dependants' Relief: Ontario's 6-Month Distribution Freeze

Under the SLRA s. 58, a dependant of the deceased can apply to court for support from the estate regardless of what the will says. "Dependant" includes:

• Surviving spouse (married or common-law of 3+ years)
• Children (including adult children who were financially dependent)
• Parents or siblings who were financially dependent

Applications must be brought within 6 months of the Certificate of Appointment being issued. This is why Ontario estate trustees typically cannot begin distributing until 6 months have passed.

Ontario Intestacy and the Common-Law Partner Gap

Critical Ontario distinction: Ontario's intestacy rules apply only to legally married spouses — not common-law partners. A common-law partner of 10 years in Ontario has no automatic right to inherit if their partner dies without a will. They may have a dependants' relief claim, but not an automatic intestacy right. This is a significant planning gap that affects many Ontario residents.

Frequently Asked Questions

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