Probate fees, also known as estate administration tax, are charged on the value of a deceased person's estate in Ontario. The fees must be paid when applying for a certificate of appointment of estate trustee. The estate trustee is responsible for paying the fees out of the estate's assets, not the beneficiaries. Fees are calculated based on a sliding scale, where the first $50,000 of the estate value is taxed at $5 per $1,000 and anything over $50,000 is taxed at $15 per $1,000.

1. Probate Fees in
Ontario
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What are Probate Fees?
• Probate fees are a tax charged on the value of a deceased
person’s Estate
• In Ontario, probate fees are now officially known as “Estate
Administration Tax”, but are still commonly referred to as
probate fees

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When do Probate Fees have to be Paid?
• According to Rule 74.13(1) of the Rules of Civil Procedure,
probate fees must be paid at the time of making an
Application for a Certificate of Appointment of Estate Trustee
• An Application for a Certificate of Appointment of Estate
Trustee is what was formerly known as a probate application.
It is the process of applying to the court to be appointed as
Estate Trustee of a Deceased’s Estate. The Application
involves, among other things, advising the court of the value
of the Estate, and calculating and paying probate fees
accordingly

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Who Pays Probate Fees?
• Probate fees are paid out of the assets of the Estate. They are
not the responsibility of the beneficiaries of the Estate
• The payment of probate fees is physically done by the
individual applying for a Certificate of Appointment of Estate
Trustee. This individual will provide the funds to the court,
usually in the form of a cheque or bank draft made payable to
the Minister of Finance
• Some banks may release funds to the Estate Trustee named
in a Last Will and Testament to facilitate payment of probate
fees. If the applicant pays using his or her own funds, he or
she can process a reimbursement upon gaining access to
Estate assets

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How are Probate Fees Calculated?
• Probate fees are charged based on the total value of a
Deceased’s Estate. The total value of an Estate includes the
value of all assets that were owned by the Deceased at the
time of death, including, among other things, real estate in
Ontario (less any encumbrances), bank accounts, vehicles,
and valuables
• Some assets are not included in calculating the total value of a
Deceased’s Estate, including proceeds of an insurance policy
paid to a beneficiary other than the Estate, and property held
jointly and passing to another individual by right of
survivorship
• When multiple Wills are used, only the assets distributed
under the Will admitted to probate are typically subject to
probate fees

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How are Probate Fees Calculated – Cont’d?
• Pursuant to section 6 of the Estate Administration Tax Act, the current rates for
probate fees in Ontario are as follows:
I. $5 for each $1,000, or part thereof, of the first $50,000 of the value of
the Estate; and
II. $15 for each $1,000, or part thereof, of the value of the Estate
exceeding $50,000
• For example, if an Estate is valued at $100,000.00, the following probate fees
will be due:
I. $5 x 50 = $250.00
II. $15 x 50 = $750.00
Total = $1,000.00
• If the value of the Estate is less than $1,000.00, no probate fees are payable
• The amount of probate fees payable varies by province

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