1. “DEATH TAXES”
There are no death taxes in Ontario despite what some funeral directors may be
telling their customers.
The only payment made as a result of a deceased’s death is the estate
administration tax which is the same as the “probate fees” that have been around
since 1935. The calculation of the current estate administration taxes or estate
administration fees have been in place since 1998.
This payment is made only on assets for which an application is made for a
Certificate of Appointment of Estate Trustee. So, what some people are calling
“death taxes” is the same as the estate administration taxes or the old “probate
fees”. It is paid when an application for a Certificate of Appointment of Estate
Trustee is filed for assets in a Will that require such a Certificate.
What concerns some funeral directors is the filing of an estate administration tax
return which requires estate trustees (executors) to file within 90 days after a
Certificate of Appointment of Estate Trustee is issued by the court.
There is confusion that the estate administration tax return must be filed 90 days
from the date of death. This is incorrect. It is actually 90 days from the date of
issuance of a Certificate of Appointment which gives an estate trustee time to value
assets of the estate.
There is also time to value assets when an estate trustee is gathering information on
a deceased’s assets after death. Generally, an application for a Certificate of

2. Appointment is not filed until the estate trustee has information on assets of the
deceased for which a Certificate is required by a third party, such as, financial or
investment institutions or for disposing of real estate.
So, the fear voiced by some funeral directors are ill founded. The time line is not 90
days from the date of death but 90 days from the date a Certificate of Appointment
of Estate Trustee is issued by an Ontario court.