Published 2 November 2026 · By Jatin Dua, Broker of Record, RE/MAX Quantum Realty
In Ontario, probate (Estate Administration Tax) applies to assets that pass through the estate: Ontario real estate minus registered mortgages, bank accounts and investments in the deceased’s sole name, vehicles and business interests. Jointly held property with survivorship, named-beneficiary RRSPs, TFSAs and life insurance, and land outside Ontario are excluded. The tax is 1.5% above the first $50,000.
This guide is for executors, families and homeowners in Ontario who want to know which assets count for probate, which ones skip it, and what the tax will be. You will get the official rules in plain English, a worked example with real numbers, and the traps that catch families out. It is general information, so please speak with an estates lawyer about your own situation.
What does probate mean in Ontario?
Probate is a court process. The Ontario Superior Court of Justice issues a certificate that confirms who has the legal authority to deal with a person’s estate, and in many cases confirms the will is valid. In Ontario the formal name is a Certificate of Appointment of Estate Trustee. The person in charge is the estate trustee, which most people call the executor.
When you apply, the estate pays Estate Administration Tax. This is what people mean by “probate fees”. The tax is paid as a deposit with the application and becomes final when the certificate is issued.
Not every estate needs probate. The Ontario government says the type of assets usually decides it. A bank may release a small account without it, but a house that does not pass automatically to a co-owner generally needs a certificate, and the province advises getting it before signing a sale agreement. See my guide to selling a house after a death in Ontario for the timing.
Which assets are included in probate in Ontario?
The Ministry of Finance lists what goes into the value of the estate for Estate Administration Tax. In short, it is everything the person owned at death that passes through the estate, wherever it is located, except real estate outside Ontario.
- Ontario real estate, at its value on the date of death, minus mortgages, liens and other charges registered against it.
- Bank accounts in the person’s own name, including accounts at foreign banks.
- Investments, including RRSPs, RRIFs and TFSAs that have no named beneficiary, the person’s share of an RESP, and an RDSP where they were the beneficiary.
- Vehicles and boats, wherever they are.
- Business interests, such as shares in a private company.
- Insurance paid to the estate, rather than to a named person.
- Property held by someone else for the person, plus all other belongings, goods and intangible assets.
What is not included in probate in Ontario?
These assets do not count toward the estate value, according to the Ontario government:
| Asset | Why it is left out |
|---|---|
| Property owned jointly with right of survivorship | It passes straight to the surviving owner |
| Life insurance with a named beneficiary | The insurer pays the named person directly |
| RRSPs, RRIFs, TFSAs and pension plans with a named beneficiary | They pass under the beneficiary designation |
| Real estate outside Ontario | Ontario’s tax only covers Ontario land |
| CPP death benefit | Specifically excluded |
| RDSP where the person was the subscriber, not the beneficiary | Specifically excluded |
| Assets given away or sold before death | Not owned at the date of death |
Source: Ontario Ministry of Finance, Estate Administration Tax (ontario.ca), checked November 2026.
In plain English, an asset skips probate when it already has a “next owner” written into it. Joint ownership with a right of survivorship and a beneficiary designation both do that. Everything else has to go through the will or, if there is no will, Ontario’s intestacy rules.
How is the Ontario probate fee calculated?
The rate is set by the Estate Administration Tax Act, 1998. For applications made on or after 1 January 2020:
- No tax on the first $50,000 of the estate’s value.
- $15 for every $1,000, or part of $1,000, above $50,000. That works out to 1.5%.
- The value is rounded up to the next $1,000 before the tax is worked out.
The province’s own example: an estate worth $240,000 pays nothing on the first $50,000 and $2,850 on the remaining $190,000. An estate worth $239,250 is treated as $240,000, so it pays the same.
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What does probate cost on a typical Toronto estate? A worked example
Here is an example I built to show how the rules fit together. The numbers are made up but realistic, and I checked the arithmetic in Python against the provincial formula.
| Asset or debt | Value | Counts for probate? |
|---|---|---|
| House in the deceased’s sole name | $1,200,000 | Yes |
| Mortgage registered on the house | -$300,000 | Yes, deducted |
| Bank account in the deceased’s sole name | $60,000 | Yes |
| Car | $20,000 | Yes |
| Credit card balance | -$15,000 | No, cannot be deducted |
| RRSP with spouse named as beneficiary | $200,000 | No |
| Life insurance with children named | $250,000 | No |
| Joint bank account with spouse (survivorship) | $40,000 | No |
| Value of the estate for tax | $980,000 | |
| Estate Administration Tax | $13,950 | ($980,000 – $50,000) / 1,000 x $15 |
Source: rates and deduction rules from the Ontario Ministry of Finance and the Estate Administration Tax Act, 1998; example figures are illustrative.
Now change one thing at a time:
- If the RRSP had no named beneficiary and was paid to the estate, the value would be $1,180,000 and the tax would be $16,950.
- If the house had been held in joint tenancy with the spouse, it would pass outside the estate. The value would drop to $80,000 and the tax to $450.
Notice the credit card. Only debts registered against real estate can be subtracted. Funeral costs, legal fees, credit cards, car loans, unsecured lines of credit and real estate commissions cannot be deducted, even though the estate still has to pay them.
Does joint ownership always avoid probate in Ontario?
No, and this is where families get into trouble. Joint tenancy with right of survivorship usually passes the asset to the survivor outside the estate. But when a parent adds an adult child to a bank account or a house title without the child paying for it, the law starts from a presumption that the child holds it in trust for the parent’s estate. This comes from the Supreme Court of Canada’s 2007 decision in Pecore v. Pecore.
The child can rebut that presumption with evidence that the parent meant it as a gift. If they cannot, the asset belongs to the estate, and the estate may owe tax on it. Courts look at things like the bank documents, who used the money, and what the parent said and did. Mann Lawyers notes that an estate trustee who leaves such an asset off the return can face penalties.
Adding a child to title is a legal and tax decision, not just paperwork, so get advice first. My guide to joint tenancy vs tenants in common explains how each way of holding title works.
Can you reduce probate fees in Ontario?
There are legal ways, but each has trade-offs. Ask an estates lawyer before you change anything.
- Name beneficiaries on RRSPs, RRIFs, TFSAs, pensions and life insurance, and keep them up to date.
- Hold property jointly with right of survivorship, with clear written evidence of intent where an adult child is involved.
- Use two wills. In Granovsky Estate v. Ontario (1998), the court accepted that only assets in the primary will were subject to the fee. A secondary will is often used for private company shares that can pass without a certificate.
- Use the small estate process where the estate is worth $150,000 or less. It is simpler, but the tax rate is the same.
Saving 1.5% can cost far more if it starts a family dispute over who really owns a joint asset, or if a buyer or bank refuses to deal with an estate trustee who has no certificate. Within 180 days of the certificate being issued, the estate trustee must also file an Estate Information Return listing every asset, and a false or incomplete return can bring a fine of at least $1,000 and up to twice the tax.
What happens to the house during probate?
If the house was in the deceased’s sole name, the estate trustee usually needs the certificate before the land registry will accept a sale. Ontario says regular applications are typically processed within 15 business days if the documents are complete, and small estate applications within about five business days, but delays happen when papers are missing or a judge must decide something. The value used for tax is the appraised value on the date of death, so a written appraisal or a broker’s opinion of value dated close to the death helps. My guides to an executor selling a home and power of attorney vs executor cover who can sign and when.
When I help an estate sell a home, the families who move fastest have three things ready: a list of every asset showing how it is owned and who the beneficiary is, a date-of-death value for the house, and an estates lawyer already retained. If you are planning ahead for your own family, check the title on your home and the beneficiaries on your accounts this year. It costs nothing to look.
What to do next
- List every asset and note whether it is in sole name, joint name or has a named beneficiary.
- Get a date-of-death value for any Ontario real estate.
- Work out the tax using the $50,000 threshold and $15 per $1,000 above it.
- Speak with an estates lawyer before applying, especially if a parent added a child to an account or title.
- Diarize the 180-day Estate Information Return deadline once the certificate is issued.
Need help with this? Talk to me.
I’m Jatin Dua, Broker of Record at RE/MAX Quantum Realty, and I’m the best agent to do this kind of work for you in Toronto and across the GTA. Over $100 million in GTA sales and 100+ families helped sell. Feel free to contact me any time: call or text 833-330-1925 or email [email protected].
Frequently asked questions
What assets are subject to probate in Ontario?
Ontario’s Estate Administration Tax applies to assets that pass through the estate: Ontario real estate minus registered mortgages, bank accounts and investments in the deceased’s sole name, RRSPs or TFSAs with no named beneficiary, vehicles, business interests and insurance paid to the estate. Property located anywhere counts, except real estate outside Ontario, according to the Ministry of Finance.
How much are probate fees in Ontario in 2027?
Ontario probate fees, officially Estate Administration Tax, are $0 on the first $50,000 of an estate and $15 per $1,000 (1.5%) above that, rounded up to the next $1,000. This rate has applied to applications since 1 January 2020. For example, a $980,000 estate pays $13,950. Check ontario.ca for any change before you file.
Does a house owned in joint tenancy go through probate in Ontario?
Usually no. In Ontario, a house held in joint tenancy with right of survivorship passes directly to the surviving owner and is left out of the estate value for probate. The exception is where a parent added an adult child to title without payment, because the law presumes the child holds it in trust for the estate unless a gift is proven.
Is an RRSP or TFSA included in probate in Ontario?
Not if it has a valid named beneficiary or successor. Ontario excludes RRSPs, RRIFs, TFSAs and pension plans with a beneficiary designation from the estate value. If no beneficiary is named, or the estate is named, the account is paid to the estate and counts for Estate Administration Tax at 1.5% above $50,000.
Is life insurance included in probate in Ontario?
No, when a person is named as beneficiary. Ontario excludes life insurance paid directly to a named beneficiary from the value of the estate. If the policy names the estate, or the named beneficiary has died and there is no backup, the proceeds go to the estate and are included for Estate Administration Tax.
Can debts be deducted from the estate value for Ontario probate?
Only debts registered against real estate, such as mortgages and liens. Ontario does not allow deductions for funeral costs, lawyer’s fees, credit cards, car loans, unsecured lines of credit or real estate commissions when calculating Estate Administration Tax. The estate still pays those debts, but they do not lower the probate fee.
Do you always need probate to sell a house in Ontario?
Not always, but usually if the house was in the deceased’s sole name. Ontario says real property that does not pass automatically by right of survivorship generally requires probate, and advises getting the certificate before signing a sale agreement. A house held in joint tenancy normally passes to the surviving owner without probate.
What is the small estate limit in Ontario?
$150,000. Since 1 April 2021, Ontario estates worth $150,000 or less can apply for a Small Estate Certificate, which is a simpler process that Ontario says is usually processed in about five business days. The Estate Administration Tax rate is the same, so estates of $50,000 or less pay nothing and larger ones pay 1.5% above $50,000.
When is the Estate Information Return due in Ontario?
Within 180 calendar days after the estate certificate is issued. The estate trustee must file it with Ontario’s Ministry of Finance even if no tax is owed. If assets are found later or a value was wrong, an amended return is due within 60 days, and records must be kept for four years.
Is property outside Ontario included in Ontario probate?
Real estate outside Ontario is not included in the value of an Ontario estate for Estate Administration Tax. Other assets located outside Ontario, such as foreign bank accounts and vehicles, are included. Land in another province or country may need its own probate process there, so speak with an estates lawyer in each place.
Sources
- Ontario Ministry of Finance: Estate Administration Tax
- Estate Administration Tax Act, 1998 (e-Laws)
- Ontario: Apply for probate (estate certificate)
- Ontario: Probate of a small estate
- WeirFoulds LLP: Common misconceptions about joint accounts and joint ownership (2015)
- Mann Lawyers: Those joint assets may be subject to Estate Administration Tax (2020)
- Advisor.ca: Using multiple wills for probate planning
Related reading
About the author — Jatin Dua, Toronto and GTA real estate broker
I am Jatin Dua, Broker of Record and co-founder of RE/MAX Quantum Realty Inc., Brokerage, Unit 101, 799 The Queensway, Toronto. I work with buyers and sellers across Toronto and the GTA and have helped more than 100 families sell. Four-plus years of active GTA transactions and over $100 million in sales volume.
Reach me at [email protected] or 833-330-1925, or book a call.