Section 11 – Deceased Persons
In Ontario, a deceased’s estate has to pay probate fees on the gross value of the deceased’s property. The fees are equal to $5 per $1,000 for the first $50,00013 plus $15 per additional $1,000. With certain exceptions, an Estate Information Return must be filed with the Ministry of Finance within 90 days14 following the issuance of the Certificate of Appointment of Estate Trustee.
The probate fees in New Brunswick are equal to $25 per $5,000 for the first $20,000 plus $5 per additional $1,000 of gross value.
Individuals should consult a tax specialist to evaluate the probate fees applicable to their estate or try to reduce or eliminate them.
Quebec does not levy probate fees. However, non-notarized wills must be authenticated by the Superior Court of Quebec. Nominal fees apply.
13 As of January 1, 2020, no fees will be payable on the first $50,00 of the value of the estate. 14 180 days as of January 1, 2020.
This document is up to date as of August 1, 2019 and reflects the status of legislation, including proposed amendments at this date.