Probate fees in Ontario, known as Estate Administration Tax (EAT), are calculated based on the total value of the deceased's assets. There is no tax on the first $ 50 , 000 $ 5 0 , 0 0 0 of the estate; for any value over $ 50 , 000 $ 5 0 , 0 0 0 , the tax is $ 15 $ 1 5 per $ 1 , 000 $ 1 , 0 0 0 (or 1.5%). Estates with a value of $ 50 , 000 $ 5 0 , 0 0 0 or less are exempt, but must still file an Estate Information Return.
Use our updated for 2025 Ontario probate fees calculator to estimate your official probate costs accurately. For estates valued up to $50,000, there is no probate fee. For estates valued over $50,000, the probate fee is $15 per $1,000 (1.5%) on the portion exceeding $50,000.
How to avoid probate in Ontario
There are no true inheritance taxes in Ontario. In other words, there are no taxes that a person who inherits from an estate must pay. Beneficiaries do not pay tax on the money they inherit from an estate.
Probate fees are calculated based on the size of a person's estate when they die. In general, it is based on the fair market value of all property held solely in their name on the date of death. This includes real estate, vehicles, bank accounts, and personal effects including artwork and jewelry.
Probate in California typically costs between 4% and 7% of an estate's total value, which can result in substantial expenses for beneficiaries.
Percentage of the Estate: A common rule of thumb is that executor fees range between 3% and 5% of the total value of the estate, though this can vary based on complexity.
When a loved one passes, the last thing on most people's minds is taxes, but they do play an important role in settling the estate. In Canada, there is no inheritance tax. You don't have to pay taxes on money you inherit, and you don't have to report it as income.
According to the Estate Administration Tax Act of Ontario, there is no probate fee for estates with assets up to and including $50,000. For estates valued at more than $50,000, tax is charged at a rate of 1.5%, so $15 for each $1,000 of the estate's value.
Assets that are not subject to probate in Ontario include:
Assets that were held jointly (there are exceptions) CPP death benefit. RPPs, RRSPs, RRIFs, and TFSAs with a beneficiary designation or beneficiary declaration. RDSPs to which the deceased subscribed to but was not a beneficiary.
You can apply for probate yourself online or by post. This can be cheaper than paying a probate practitioner (such as a solicitor) to apply for you.
Here are the most common drawbacks:
Ontario Probate Calculator. Enter a few key figures, and our Probate Tax Calculator will generate an estimated amount of probate tax owed by the estate, offering you valuable insight and clarity.
Attorney fees for probate proceedings, accountant fees for preparing tax returns, executor fees, property management costs, and appraisal fees all qualify. These deductions appear on line 15 of Form 1041, and importantly, they're not subject to that frustrating 2% AGI limitation that individual returns face.
However, there is a little-known IHT loophole that does not have a set limit or post-gift survival requirement, known as 'Gifts for the Maintenance of Family'. Any gift that qualifies under this loophole is exempt from IHT. If HMRC decide that the gift was larger than reasonable, the reasonable part is still exempt.
In general, executors are expected to distribute assets within several months to a year, though larger or contested estates may take longer. Probate courts often set deadlines for filings, but final distribution typically occurs only after debts, taxes and administrative expenses are settled.
The main difference is the timing of those tax charges. For example, when you provide a gift, you can choose the timing of that disposition to minimize the taxes owed. However, if you leave an inheritance, your estate will pay the taxes based on the market value at your date of death.
To minimize or avoid capital gains tax, beneficiaries can use strategies such as claiming the principal residence exemption, transferring property to a spouse via rollover provisions, holding the property long-term, and documenting capital improvements.
Treating the would-be personal representative or executor fee as a gift or inheritance is a legally valid way of bypassing income treatment for tax purposes.