The Probate Process in Ontario: A Complete Guide

The probate process in Ontario is the legal procedure that validates a deceased person’s will and grants the estate trustee the authority to administer the estate. This ensures the orderly distribution of assets and settlement of liabilities.

Steps in the Probate Process

1. Application for Certificate of Appointment

The estate trustee applies to the Ontario Superior Court of Justice for a Certificate of Appointment of Estate Trustee. This certificate grants the legal authority to manage and distribute the estate’s assets.

2. Valuation of the Estate

Determine the total value of the deceased’s assets at the time of death. This valuation is critical for calculating the Estate Administration Tax (EAT).

3. Payment of Estate Administration Tax (EAT)

Commonly known as probate fees, the EAT is calculated based on the estate’s value:
• $0 for the first $50,000
• $15 per $1,000 for the value exceeding $50,000

4. Estate Administration

With the certificate, the estate trustee can collect and manage assets, settle debts, and distribute assets to beneficiaries as outlined in the will.

5. Filing an Estate Information Return

Within 90 days of receiving the certificate, the estate trustee must file an Estate Information Return with the Ministry of Finance, detailing the estate’s assets and their values.

Tax Considerations in the Probate Process

1. Income Taxes

The estate may owe income taxes on any income earned after the date of death until the assets are distributed.

2. Capital Gains Taxes

Deemed disposition rules may trigger capital gains taxes on certain assets, such as real estate or investments, as if they were sold at fair market value immediately before death.

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