Estate administration tax is paid to the Ministry of Finance on the value of the estate. The formula is on ontario.ca; many secondary sites blur it. This page follows the rules for applications made on or after 1 January 2020.
The current formula
- estate value of $50,000 or less: $0 tax;
- on the amount above $50,000: $15 for each $1,000 or part thereof.
The estate value is rounded up to the next thousand. An estate of $239,250 is treated as $240,000.
Tax = (rounded estate value − $50,000) ÷ $1,000 × $15. The 1.5% applies only to the excess over $50,000, not to the entire estate.
Examples
| Estate value | Amount above $50,000 | Estate administration tax |
|---|---|---|
| $50,000 or less | $0 | $0 |
| $51,000 | $1,000 | $15 |
| $240,000 | $190,000 | $2,850 |
| $500,000 | $450,000 | $6,750 |
| $1,000,000 | $950,000 | $14,250 |
Figures follow the current Estate Administration Tax Act, 1998 and ontario.ca. The Ministry’s rules at the time of the application govern.
Tax is not the legal fee
The table is tax to the province. The court also charges filing fees. Miao He’s legal fees depend on the path — with a will, without a will, heirs in China, bond relief — so they are not a single number on this page. Call 647-930-6688 with the facts of the estate.
180 days after the certificate: Estate Information Return
Whether the tax is zero or not, an Estate Information Return listing asset values at death is ordinarily due 180 calendar days after the certificate is issued. Late or missing returns create a separate problem. Get the valuation right when you apply so you are not amending after the certificate.
Small estates still pay this tax
An estate of $150,000 or less may use a Small Estate Certificate. The tax rules do not change: the first $50,000 is exempt; the rest is still $15 per $1,000. A $150,000 estate pays $1,500. The small-estate route saves forms and, in most cases, the bond — not this tax.
Why dual-licensed counsel matters on these files
- This is a court application, not a form-filling exercise. The certificate is issued by the Ontario Superior Court of Justice. Missing materials, the wrong applicant, or an unresolved bond will draw a requisition or a judge’s review.
- Heirs in China are the usual fact pattern, not a side issue. Miao He deals with non-resident applicants, bond relief, and the China-side kinship or inheritance documents that often need notarization and an Apostille.
- Where the rules allow it, dispense with the bond on consent — do not start with a motion. Rule 74.11(5) lets the request go in with the application when every person entitled to share consents and none is a minor or incapable.
- Fees follow the procedure. Estate administration tax is calculated on estate value. Legal fees depend on the path, whether the file is cross-border, and whether bond relief is required. Call 647-930-6688 with the facts.
Frequently asked questions
Q: Is tax really $0 under $50,000?
A: For applications made on or after 1 January 2020, estate administration tax is $0 if the estate value is $50,000 or less. You may still need a court certificate, and you must still file an Estate Information Return within 180 days after the certificate is issued. Call 647-930-6688.
Q: Is the $15 per $1,000 charged on the whole estate, or only on the amount above $50,000?
A: Only on the amount above $50,000. Round the estate value up to the next thousand, subtract $50,000, then multiply each $1,000 (or part) by $15. A $240,000 estate: $190,000 above the exemption, tax $2,850. 647-930-6688.
Q: Is this the lawyer’s fee?
A: No. This is tax payable to the Ontario Ministry of Finance. Legal fees depend on whether there is a will, whether heirs are in China, and whether bond relief is required. Call with the facts. 647-930-6688.
Other probate guides
With a will: Certificate of Estate Trustee
The executor named in the will applies for a Certificate of Appointment of Estate Trustee with a Will.
Without a will: who applies, who inherits
Intestacy follows the Succession Law Reform Act. Priority, consents, and the administration bond are where files stall.
Heirs in China / not Ontario residents
The sole beneficiary lives in China. Who may apply, the administration bond, and the China-side proof documents.
Administration bond: when it is required, how to dispense
On consent, the court can dispense with or reduce the bond without a separate motion.
Call with the facts of the estate
Mandarin & English · Markham · Fees depend on the procedure · Phone or Zoom
Book now 647-930-6688