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 $15 per $1,000 over the first $50,00014. With certain exceptions, an Estate Information Return must be filed with the Ministry of Finance within 180 days15 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.
14 Since January 1, 2020, before that date, fees of $5 per $1,000 also applied for the first $50,000 of the estate value. 15 Since January 1, 2020 (90 days before that date).
This document is up to date as of September 3, 2020 and reflects the status of legislation, including proposed amendments at this date.