The Estate Administration Tax or Probate fee is charged on the value of the estate of a deceased person if an estate certificate is applied for and is issued.
The Probate fee is paid by the individual or individuals who apply for estate trustee certificate with or without a will. This tax or probate is paid to the Superior Court of Justice.
If an estate certificate is neither applied for, nor issued, no Estate Administration Tax or probate fee is due. If you’ve applied for an estate trustee certificate, but no estate certificate is issued, your probate fee or tax will be refunded.
When someone dies, depending on the type and nature of the estate assets, you may need an estate certificate to collect and manage the deceased’s estate. For example, if the assets is a real estate residential property in Ontario then no estate certificate or probate fee is required if the title is held as Joint Tenants with the deceased. You may contact Minhas lawyers for legal advice about whether you need to apply for an estate certificate.
You can file an application for an estate certificate (previously called “letters probate” or “letters of administration”) at a local Superior Court of Justice. If the deceased had no permanent residence in Ontario, you must file the application at the Superior Court of Justice in the county or district where the deceased’s property is located. You may contact Minhas lawyers for legal advice to find out the court location to apply for an estate certificate.
Probate Fee or Estate Administration Tax Calculation
If you apply for an estate certificate on or after January 1, 2020:
- You do not need to pay Probate fee or Estate Administration Tax if the value of the estate is $50,000 or less.
- For estates valued over $50,000, the Probate fee or Estate Administration Tax will be calculated as $15 for every $1,000 (or part thereof) of the value of the estate.
The estate value is rounded up to the nearest thousand. So, for an estate valued at $449,789, the tax rate would be calculated on $450,000. The total of $6,000 shall be payable to the Minister of Finance.
Should you have any questions regarding the Probate fee or Estate Administration Tax, or if you want to apply for estate trustee certificate, please feel free to give us a call at Minhas Lawyers where one of our experienced lawyers will be happy to assist you in your inquiries.
Minhas Lawyers LLP is a multi-practice law firm based in Mississauga. We advise and represent clients across various segments and practice areas.
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