Ontario probate fees are calculated using the Estate Administration Tax, which runs at approximately $15 per $1,000 of estate value above $50,000. On a $500,000 estate, that works out to roughly $6,750. On a $1,000,000 estate, it comes to approximately $13,750. For many Ontario families, that is a meaningful sum — and a significant portion of it can be reduced through straightforward estate planning decisions made well in advance. This post explains exactly how Ontario probate fees are calculated, which assets are subject to them, and what legitimate strategies exist to reduce what your estate pays.
What Are Ontario Probate Fees?
Probate is the legal process by which Ontario’s Superior Court of Justice certifies that your will is valid and confirms your executor’s authority to act on behalf of your estate. When an estate goes through probate, the court issues a Certificate of Appointment of Estate Trustee, which financial institutions and other organizations use to confirm that your executor has the legal authority to deal with your assets.
The cost of probate in Ontario is called the Estate Administration Tax, commonly referred to as Ontario probate fees. Despite the informal name, it is technically a provincial tax, not a court fee, calculated on the total value of the estate passing through probate.
Not every estate requires probate. Smaller estates, estates where assets pass directly to named beneficiaries, and estates where all significant assets are jointly owned may not need to go through the process at all. However, most estates that include real estate or significant financial accounts will require probate, as banks and land registry offices typically require a Certificate of Appointment before releasing assets or transferring title.
How Much Are Ontario Probate Fees?
The Estate Administration Tax is calculated as follows under current Ontario legislation.
There is no tax on the first $50,000 of estate value. Above $50,000, the rate is approximately $15 per $1,000 of estate value, or 1.5%.
Here is what that looks like on some typical Ontario estates.
Estate value of $300,000.
Taxable portion: $250,000 (everything above $50,000).
Estate Administration Tax: $250,000 divided by $1,000, multiplied by $15 equals $3,750.
Estate value of $500,000.
Taxable portion: $450,000.
Estate Administration Tax: $450,000 divided by $1,000, multiplied by $15 equals $6,750.
Estate value of $1,000,000.
Taxable portion: $950,000.
Estate Administration Tax: $950,000 divided by $1,000, multiplied by $15 equals $14,250.
To calculate your own estimate, subtract $50,000 from your total estate value, divide the result by $1,000, and multiply by $15. This gives you a rough figure for what your estate would pay if the full value went through probate.
For context, Ontario’s probate fees are among the higher rates in Canada. Alberta caps its probate fee at $525 regardless of estate size. British Columbia charges a similar percentage to Ontario on larger estates but has a lower threshold. Understanding where Ontario sits relative to other provinces is part of why minimizing probate exposure matters more here than in some other jurisdictions.
What Assets Are Subject to Ontario Probate Fees?
The Estate Administration Tax applies to the total value of assets that flow through your estate and require a Certificate of Appointment to transfer. Understanding which assets are and are not subject to probate is the starting point for any strategy to reduce what your estate pays.
Assets that typically go through probate.
Real estate owned solely in your name is the most significant asset subject to probate for most Ontario families. Bank accounts held in your name alone, non-registered investment accounts, personal property, vehicles, and business interests also typically flow through the estate.
Assets that pass outside probate.
Several categories of assets transfer directly to named beneficiaries or surviving owners without going through probate, which means they are not subject to the Estate Administration Tax.
Registered accounts with named beneficiaries, including RRSPs, RRIFs, TFSAs, and RESPs, pass directly to the named beneficiary outside the estate. For more on how TFSA beneficiary designations work, read our guide on TFSA beneficiary rules in Canada.
Life insurance policies with a named beneficiary also pass outside the estate entirely, regardless of the policy value.
Jointly owned property with right of survivorship transfers directly to the surviving owner without probate. This applies to jointly held bank accounts, investment accounts, and real estate titled with right of survivorship.
How to Reduce Probate Fees in Ontario
Several legitimate strategies can reduce the value of your estate that passes through probate, which directly reduces your Estate Administration Tax bill. None of these strategies are loopholes — they are standard estate planning tools that work within Ontario law.
Keep beneficiary designations current on registered accounts.
Ensuring your RRSPs, RRIFs, TFSAs, and life insurance policies all have named beneficiaries is the simplest and most impactful step most Ontarians can take. Assets with named beneficiaries pass outside the estate entirely, removing them from the probate calculation. Review these designations regularly and update them after major life events.
Use joint ownership with right of survivorship.
Holding assets jointly with a spouse or partner means those assets transfer directly to the surviving owner without probate. This is commonly used for the family home and joint bank accounts. The tradeoff is that joint ownership has tax and legal implications that are worth understanding before using it as a probate reduction strategy. A financial advisor or estate lawyer can help you assess whether it makes sense for your situation.
Consider a multiple wills strategy for private company shares.
Ontario is one of the few Canadian provinces where a multiple wills strategy is recognized. If you own shares in a private company, you can have a primary will covering assets that require probate and a secondary will covering assets that do not, such as private company shares. Only the primary will goes through probate, which reduces the taxable estate value. This strategy is complex and requires a lawyer to implement correctly.
Gift assets during your lifetime.
Assets you give away before your death are not part of your estate and are not subject to the Estate Administration Tax. Thoughtful lifetime gifting can reduce your estate value meaningfully over time. Be aware that some gifts have immediate tax consequences, particularly if they involve assets with accrued capital gains, so it is worth reviewing the tax implications before proceeding.
Name beneficiaries on life insurance.
Life insurance with a named beneficiary passes outside the estate regardless of the policy value. A $500,000 life insurance policy with a named beneficiary contributes nothing to the probate calculation, while the same amount held in a non-registered account would add $6,750 to the Estate Administration Tax bill.
Is It Worth Trying to Minimize Ontario Probate Fees?
Probate minimization strategies are worth pursuing in many situations, but they are not always the right priority. Here is an honest assessment of when the effort is justified and when it is not.
For smaller estates, the savings from probate minimization strategies may not justify the time, cost, and complexity involved. Setting up a secondary will for private company shares requires a lawyer and ongoing maintenance. Restructuring ownership of assets has legal and tax implications that need professional advice. On a $200,000 estate, the Estate Administration Tax is roughly $2,250 — meaningful, but perhaps not enough to warrant a complex strategy.
For larger estates, the math changes significantly. On a $2,000,000 estate, the Estate Administration Tax approaches $29,250. At that level, the cost of professional advice to implement a probate reduction strategy is clearly justified by the potential savings.
The simplest strategies are worth doing regardless of estate size. Keeping named beneficiaries current on registered accounts and life insurance costs nothing and takes very little time. For most Ontarians, this single step removes the largest assets from the probate calculation entirely. The cost of not doing it is measured in thousands of dollars your family does not need to pay.
Ontario Probate Fees and Your Will
A well-structured will and a thoughtful approach to beneficiary designations work together to minimize what your estate pays in probate fees. Your will governs assets that flow through your estate. Your beneficiary designations govern assets that pass outside it. Getting both right is the foundation of effective estate planning in Ontario.
If you do not yet have a will, the first step is creating one. A will that clearly expresses your wishes, names a capable executor, and works alongside your existing beneficiary designations gives your family the clearest possible path through the estate administration process. For a complete guide to creating a will in Ontario, read our guide on how to create a will in Ontario.
WillKit guides you through every section of an Ontario will in plain language, ensures your document meets the requirements of the Succession Law Reform Act, and allows you to update it at any time at no extra cost. A complete Ontario will costs $59. No lawyer required, no appointment needed.
Start your Ontario will at will-kit.ca
This article provides general information only and does not constitute legal advice. Ontario Estate Administration Tax rates and probate rules may change over time. For advice specific to your estate situation, consult a qualified estate lawyer or financial advisor licensed in Ontario.
Sources:
Ontario Ministry of Finance — Estate Administration Tax (ontario.ca) – Current EAT rates, what is included in estate value
Canada Revenue Agency (canada.ca) – Tax treatment of registered accounts at death
Ontario Superior Court of Justice – Probate process and court filing requirements
