Ontario Probate: A Step-by-Step Guide For Executors (Including Estates With US Property)

A Toronto executor walks into the bank with a will, a death certificate and the deed to a Florida condo, expecting to wrap things up in a month. The bank asks for a court certificate. So does the land registry. And the Florida condo needs its own court case in the United States.

That is Ontario probate in practice: a court process that confirms the executor’s authority, a provincial tax based on the value of the estate and, for many of our clients, a second set of rules south of the border. This guide walks executors through each step, using current figures checked against Ontario government sources.

Key takeaways

• Probate means obtaining a Certificate of Appointment of Estate Trustee from the Superior Court of Justice.
• Estate Administration Tax is $0 on the first $50,000 and $15 per $1,000 (or part of $1,000) above that, roughly 1.5%.
• The Estate Information Return is due within 180 calendar days after the certificate is issued.
• Estates of $150,000 or less can use the simpler Small Estate Certificate.
• Florida or Arizona real estate is outside Ontario’s tax but usually needs US ancillary probate and may require IRS Form 706-NA.

What is probate, and when do you need it?

Ontario’s formal term is a Certificate of Appointment of Estate Trustee, issued “with a will” where a valid will names an executor who can act, or “without a will” where the deceased died intestate. The certificate is the court’s confirmation of your authority over the deceased’s assets.

You typically need one when a bank or brokerage requires it (each institution sets its own threshold), when Ontario real estate is registered in the deceased’s sole name, or when the will is uncertain or disputed.

Many assets pass outside the estate without a certificate: property held in joint tenancy with right of survivorship, RRSPs, RRIFs and TFSAs with a named beneficiary, life insurance payable to a named beneficiary and, with proper planning, assets governed by a secondary will.

The Ontario probate process, step by step

1. Find the original will and any codicils. The court needs originals, not copies. If there is a primary and a secondary will, identify which one governs the assets that need a certificate.
2. Inventory and value the assets as of the date of death, including Ontario real estate net of registered mortgages.
3. Prepare the Rule 74 application. The core package is the Application (Form 74A), proof of service on beneficiaries (Form 74B or 74B.1), a draft certificate (Form 74C) and evidence of the will’s execution. Ontario’s estate forms were amended again effective August 13, 2025, so use the current versions.
4. Serve the beneficiaries. Before filing, send the application to everyone entitled to share in the estate, and to the Children’s Lawyer or the Public Guardian and Trustee where minors or incapable persons are involved.
5. File and pay the tax deposit. Applications can be filed by mail or by email under the Superior Court of Justice practice direction. The Estate Administration Tax is paid as a deposit at filing. The province says complete applications are typically processed within 15 business days, but busy courthouses often take longer.
6. Post a bond if required. A bond is generally required where there is no will, where the applicant is not named in the will, or where the applicant lives outside Canada and the Commonwealth. The default amount is double the value of the estate unless a judge orders otherwise. That catches many American executors: a US-resident estate trustee named in the will may still need a bond unless the court dispenses with it.

Estate Administration Tax: probate fees in Ontario

For applications made since January 1, 2020, estates worth $50,000 or less pay no tax. Above that, the rate is $15 for every $1,000, or part of $1,000, over $50,000. Mortgages registered against Ontario real estate reduce the value. Funeral costs, legal fees, credit card balances and other unsecured debts do not. See Ontario’s Estate Administration Tax page for the official rules.

Worked example

Margaret, an Ontario resident, dies owning a Toronto condo worth $900,000 with a $200,000 mortgage, $250,000 of non-registered investments, a RRIF naming her son, a joint bank account with her son and a condo in Naples, Florida. The RRIF, the joint account and the Florida condo are all excluded. The estate is valued at $950,000 ($700,000 net condo plus $250,000 investments), so the tax is ($950,000 − $50,000) &pide; $1,000 × $15 = $13,500. Her $8,000 credit card balance does not reduce that figure. The Florida condo escapes Ontario tax, but not the Florida courts.

The Estate Information Return: 180 days

Within 180 calendar days after the certificate is issued, the estate trustee must file an Estate Information Return with the Ministry of Finance, listing each asset and its value. If you discover a new asset or an error, an amended return is due within 60 calendar days.

The Ontario small estate certificate

Estates valued at $150,000 or less can use Rule 74.1’s Small Estate Certificate, which is simpler and generally processed faster. You file an Application (Form 74.1A) and a draft certificate (Form 74.1C) describing each asset, after sending the application to everyone entitled to share in the estate at least 30 days before filing. An Estate Information Return is still required, even for estates under $50,000.

Estate trustee duties and personal liability

An estate trustee is a fiduciary and can be personally liable for mistakes. Working with experienced estate settlement and probate lawyers reduces that risk, but the core duties remain yours:

• Secure and inventory assets, including insurance on vacant property.
• Notify creditors. Advertising for creditors before distribution is standard Ontario practice and helps protect you from late claims.
• File the tax returns. The final T1 is due April 30 of the following year, or six months after death if death occurred between November 1 and December 31. The estate files T3 returns, generally within 90 days of each trust year end.
• Get a CRA clearance certificate (Form TX19) before final distribution. Distributing without one can leave you personally liable for the deceased’s unpaid tax.
• Account to beneficiaries for every receipt and payment.

Executors may claim fair compensation under the Trustee Act. Courts often start from a guideline of about 2.5% of receipts and 2.5% of disbursements, then adjust for the estate’s size, complexity, time spent and results.

Disputes and passing of accounts

A beneficiary who questions the administration can ask the court to order the estate trustee to “pass” the accounts, meaning submit them for judicial review. Other common disputes include will challenges based on capacity or undue influence, dependant support claims, and a surviving married spouse’s Family Law Act election, which generally must be made within six months of death.

Planning to reduce probate

Good Ontario wills and powers of attorney planning can significantly reduce the tax and the delay:

• Multiple wills. Since Granovsky Estate v. Ontario (1998), Ontarians can use a primary will for assets that need a certificate and a secondary will for assets that do not, such as private company shares. The pisional Court upheld this structure in Re Milne Estate (2019); see our note on that recent Ontario probate judgment.
• Joint ownership, with caution. Under Pecore v. Pecore (SCC, 2007), when a parent adds an adult child to an account without payment, the law presumes the child holds it in trust for the estate unless there is evidence of a gift. Joint ownership also exposes the asset to the child’s creditors and marital claims.
• Alter ego and joint partner trusts, available at age 65 or older, hold assets outside the estate while you keep control.
• Beneficiary designations on registered plans and insurance.

We coordinate these tools with tax-efficient estate planning through wills, including testamentary trusts and capital gains planning.

Recent Ontario wills law reforms

• Marriage no longer revokes a will for marriages on or after January 1, 2022.
• Court validation. Under section 21.1 of the Succession Law Reform Act, a court can validate an improperly signed or witnessed document that reflects the deceased’s testamentary intentions (for deaths on or after January 1, 2022).
• Remote witnessing by audio-visual technology is permanent, provided one witness is a lawyer or paralegal licensed in Ontario. See our update on virtual witnessing of wills in Ontario.

US property owned by Ontario residents

An Ontario certificate has no effect on US real estate. If Margaret’s Naples condo was in her sole name, her executor must open an ancillary proceeding in Florida through a Florida attorney before it can be sold. Our guide to Florida probate for Canadians explains the process; Arizona and California have their own.

US estate tax is a separate issue. When a non-US citizen not domiciled in the US dies with US-situs assets worth more than US$60,000, the executor must file IRS Form 706-NA within nine months. Under the One Big Beautiful Bill Act, the US basic exclusion is US$15 million for 2026, and the Canada–US Tax Treaty gives Canadians a prorated share based on US assets as a proportion of the worldwide estate. Most Ontario snowbirds owe no US estate tax, but the return is still needed to claim treaty relief. See our analysis of US estate tax planning for Canadians.

Beyond the bond issue, a US-resident executor can in some cases make the estate a non-resident trust for Canadian tax purposes, so a Canadian co-executor is often wise. A properly structured trust or ownership plan can avoid probate on US Sunbelt properties entirely.

Frequently asked questions

How long does probate take in Ontario?

Complete applications are typically processed in about 15 business days, according to the province, though busy courthouses can take longer. Administering the full estate, through CRA clearance and final distribution, commonly takes one to two years.

How much does probate cost in Ontario?

Estate Administration Tax is $0 on the first $50,000 and $15 per $1,000 (or part) above that, about 1.5%. A $1,000,000 estate pays $14,250. Legal fees and executor compensation are separate.

Can an estate avoid probate?

Partly. Joint assets with survivorship, registered plans and insurance with named beneficiaries, alter ego or joint partner trust assets, and assets under a properly drafted secondary will generally pass without a certificate. Each tool has tax and family-law trade-offs.

Does an Ontario certificate cover my Florida condo?

No. It does not transfer US real estate, and property outside Ontario is excluded from the tax. A Florida property in your sole name normally needs ancillary probate in Florida, and your estate may need to file Form 706-NA.

Can a US resident be executor of an Ontario estate?

Yes, but a US-resident estate trustee may need to post a bond unless the court dispenses with it. The executor’s residence can also affect how the estate is taxed in Canada.