The Ontario Estate Administration Tax — commonly called a "probate fee" — is one of the first financial questions families face after a death. The amount is set by provincial law, not negotiable, and must be paid before the Ontario Superior Court will issue a Certificate of Appointment of Estate Trustee.
Use our calculator below to get an instant estimate. Then read on to understand exactly which assets are included in the calculation, which are excluded, and how to minimize overall estate administration costs.
The Estate Administration Tax (EAT) is a provincial tax levied by Ontario on the value of an estate going through probate. It is paid by the estate (not by individual beneficiaries) at the time the Certificate of Appointment of Estate Trustee is issued by the court.
The current Ontario EAT formula (unchanged in recent years) operates as a two-tiered system: the first $50,000 of estate value is completely exempt, and any value above $50,000 is taxed at $15 per $1,000 — or 1.5%. There is no maximum cap.
The EAT is calculated on the gross value of all assets that form part of the estate and require probate to transfer. This includes:
Assets that pass outside the estate entirely — because they transfer directly to a named beneficiary or joint owner — are not subject to the EAT. These include:
While the EAT itself is fixed by law and cannot be reduced after death, there are legitimate estate planning strategies — best implemented before death — that can reduce the probate estate and therefore the EAT. These include designating beneficiaries on registered accounts, using joint tenancy for real property, and establishing trusts.
After death, the most effective way to reduce overall estate administration costs is through the choice of estate trustee model. Traditional percentage-based trust companies charge up to 5% of the total estate value in trustee fees — on top of the EAT. Our hourly billing model, capped at the Ontario court guideline, frequently results in trustee fees that are a fraction of the traditional percentage model.
The Ontario EAT is $0 on the first $50,000 of estate value, then $15 per $1,000 (1.5%) on any value above $50,000. There is no upper cap on the tax.
No. Assets held in joint tenancy with right of survivorship — including joint bank accounts and real property held in joint tenancy — pass automatically to the surviving owner outside the estate and are not subject to the EAT.
Not if they have a named beneficiary. RRSPs, RRIFs, and TFSAs with a named beneficiary pass directly to that person outside the estate. If the estate itself is named as beneficiary — or if there is no beneficiary designation — the asset is included in the probate estate and subject to EAT.
No. If all estate assets pass outside the estate through joint ownership or named beneficiaries, probate may not be necessary. However, most financial institutions and the Ontario land registry require a Certificate of Appointment before releasing estate assets — so probate is required in most practical situations.
No. The EAT is a provincial tax paid to the Ontario government. Legal and professional fees — including estate trustee compensation — are separate costs paid from the estate to advisors. The EAT does not cover legal or trustee services of any kind.