Ontario Probate Fees: What Executors Actually Pay to File

Most executors come to the probate application with one urgent question: how much is this going to cost? The answer depends on a specific provincial formula — and getting it wrong means the court will reject your application outright, forcing you to start over.

Ontario does not charge a filing fee the way civil courts do. What you are paying is the Estate Administration Tax (EAT) — a provincial tax on the gross value of the estate, calculated and paid as a deposit the moment you file your probate application. Here is exactly how it works.

The Core Formula: $15 per $1,000 Over $50,000

Since January 1, 2020, Ontario has eliminated EAT on the first $50,000 of an estate's value. For any value above $50,000, the rate is $15 for every $1,000 (or part thereof). There is no sliding scale, no income test — it is a flat rate applied uniformly.

The calculation works as follows:

1. Add up the total gross value of all probatable assets (valued as of the date of death)
2. Round the total up to the nearest $1,000
3. Subtract $50,000 from the result
4. Divide the remainder by $1,000
5. Multiply by $15

Example: An estate consists of a $380,000 home with a $120,000 mortgage and $45,000 in a solely held bank account. The real estate net value (after the mortgage deduction) is $260,000. Adding the $45,000 bank account gives a total of $305,000. Rounded to $305,000. Subtract $50,000, leaving $255,000. Divide by $1,000: 255. Multiply by $15: EAT = $3,825.

That amount must be paid in the form of a bank draft or certified cheque made payable to the "Minister of Finance" and physically mailed or couriered to the courthouse alongside the original will.

What Gets Included — and What Does Not

This is where most executors miscalculate.

Assets that count toward the estate value:

• Real property in Ontario (reduced only by any registered mortgage or lien against the property — not other debts)
• All bank accounts held solely in the deceased's name
• Investment accounts: stocks, bonds, mutual funds, GICs
• Vehicles and vessels
• Life insurance proceeds payable to "the estate" rather than a named individual
• Foreign bank accounts

Assets that do NOT count:

• Assets held in joint tenancy with right of survivorship — these pass automatically to the surviving owner
• RRSPs, RRIFs, TFSAs, and life insurance policies with a living named beneficiary — these bypass the estate entirely
• Company-held assets or assets in a trust

Debts you cannot deduct: Ontario law permits only one deduction against real estate value: the amount of a registered mortgage or lien. You cannot reduce the estate's gross value by credit card balances, personal loans, lines of credit, funeral expenses, or outstanding legal bills — even if those debts are substantial. Executors who attempt these deductions see their applications rejected.

The $150,000 Small Estate Threshold

If the total probatable estate value is $150,000 or under, the estate qualifies for the simplified small estate process (Form 74.1A rather than Form 74A). The EAT calculation is identical — the same formula applies — but the simplified process removes the requirement to post an administration bond in most cases and typically moves through court faster.

For small estates under $50,000, the EAT is zero. However, even if no tax is owed, the executor is still legally required to file an Estate Information Return with the Ministry of Finance within 180 days of receiving the Certificate of Appointment. Skipping this step because the estate is small is one of the most common compliance errors.

The Estate Information Return Is Separate

Many executors confuse the EAT deposit paid at filing with the Estate Information Return (EIR) — but these are two distinct obligations with different deadlines and different government bodies.

• EAT deposit: paid to the court at the time of filing the probate application. This is a deposit based on your estimated estate value.
• EIR filing: submitted to the Ministry of Finance within 180 calendar days after the Certificate of Appointment is issued. This is a detailed audit-ready document listing the exact fair market value of every asset as of the date of death.

If the EIR reveals that the estate was undervalued in the original application, additional EAT is owed within 60 days of the discovery. The Ministry of Finance can audit the EIR for up to four years after filing — and indefinitely in cases of suspected fraud.

Court Filing Fee for Confirmation Applications

There is one additional flat court fee worth knowing: if you need to file an Application for Certificate or Confirmation of Appointment (Form 74J) — which applies to succeeding estate trustees or ancillary grants — the court charges a flat $138 filing fee, paid by certified cheque at the time of filing.

For standard new applications under Form 74A or 74.1A, there is no separate flat filing fee beyond the EAT deposit.

Why the EAT Calculation Matters Beyond the Fees

Getting the EAT wrong does not just cost you money — it stalls the entire administration. If you overpay, the court will refund the difference. If you underpay, the application is rejected and you must resubmit. A rejection means restarting the 30-day beneficiary notice period if you are filing under the small estate process, adding months to an already slow court system.

If you are working through the full probate process — asset inventory, form completion, court filing, the 180-day EIR deadline, and CRA tax clearance — the Ontario Probate Process Guide walks through each phase step by step, including a worked EAT calculation worksheet and an asset inclusion checklist that removes the guesswork from the most error-prone part of the application.

Key Numbers to Keep in Mind

• $0 EAT on the first $50,000 of estate value
• $15 per $1,000 on every dollar above $50,000 (rounded up)
• $150,000 — threshold for the simplified small estate process
• 180 days — deadline to file the Estate Information Return after the Certificate is issued
• 4 years — Ministry of Finance audit window on the EIR
• 60 days — deadline to file an amended EIR and pay additional EAT if a new asset is discovered

Ontario probate fees are not arbitrary — they follow a precise statutory formula. Know the formula, know what counts, and you can walk into the courthouse with the right amount on the bank draft and avoid a rejection that costs you months.

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