“Probate” is the everyday word for the process of asking the court to confirm who has authority to deal with a deceased person’s estate. In Ontario the document the court issues is called a certificate of appointment of estate trustee. This page explains when it is needed, what it costs, and how the application works. Law Wise is based in Mississauga and serves the entire GTA and Ontario.
What the certificate does
A will names an estate trustee, also called an executor, and the estate trustee’s authority comes from the will itself. But a bank, a land registry office or a buyer cannot know whether the will in front of them is valid, or is the last one. The certificate is the court’s confirmation. Once it is issued, third parties can deal with the estate trustee safely. Where there is no will, nobody has authority until the court appoints an estate trustee, so a certificate is almost always needed.
When probate is needed, and when it is not
- Usually needed where the deceased owned real estate in their name alone or as a tenant in common, held accounts or investments above the amount a financial institution will release without a certificate, or where there is no will.
- Usually not needed for property held as joint tenants with a right of survivorship, for registered plans and life insurance with a named beneficiary, and for some private company shares where a separate will was made for them.
- The institution decides. Each bank and transfer agent sets its own limit for releasing funds without a certificate, often in exchange for an indemnity. There is no single legal threshold.
See survivorship applications for jointly owned homes and multiple wills for company shares.
Estate administration tax
- Rate. For applications made on or after 1 January 2020: no tax on the first $50,000 of estate value, then $15 for each $1,000, or part of $1,000, above $50,000.
- Exempt estates. An estate valued at $50,000 or less pays no tax.
- Examples. $300,000 estate: $3,750. $500,000 estate: $6,750. $1,000,000 estate: $14,250.
- When it is paid. The tax is payable when the certificate is issued. A deposit equal to the tax is paid with the application.
- Estate information return. The estate trustee must file a return with the Ministry of Finance, listing the assets and their values, no later than 180 days after the certificate is issued.
Sources: Estate Administration Tax Act, 1998, SO 1998, c 34, Sched, ss 2, 4.1; O Reg 310/14, s 3. Read on e-Laws on 11 October 2026 (e-Laws currency date 7 October 2026).
What counts in the value of the estate
The tax is calculated on the value of the property that belonged to the deceased at death and is dealt with under the certificate. Real estate in Ontario is included at its value less any mortgage or other encumbrance registered against it. Other debts, such as credit cards, loans and taxes, are not deducted. Assets that pass outside the estate, such as jointly held property passing by survivorship and plans or policies with a named beneficiary, are not included. Real estate outside Ontario is not included. Getting the valuation right matters because the Ministry of Finance can audit the return, and an estate trustee who learns a value was wrong must correct it.
Small estates
Ontario has a simplified process for a small estate, which is an estate valued at $150,000 or less. The applicant asks for a small estate certificate using shorter forms, and a bond is generally not required. Estate administration tax still applies to any value above $50,000. A small estate certificate gives authority only over the assets listed in it.
How the application works
- Find the original willAnd any codicils. The court needs the signed original, not a copy.
- List and value the assetsAs of the date of death, with statements and appraisals to support the values.
- Prepare the applicationThe application for a certificate of appointment of estate trustee, with proof of death and an affidavit from a witness to the will, or other evidence that it was properly signed.
- Give noticeThe applicant serves notice of the application on the people entitled to share in the estate.
- Deal with other possible trusteesA person named as estate trustee who is not applying signs a renunciation. Where there is no will, consents from those entitled to share are filed.
- File and payThe application is filed with the Superior Court of Justice for the county or district where the deceased lived, with the deposit for the tax.
- Certificate issuedIf the court is satisfied, it issues the certificate. The estate trustee can then collect and deal with the assets.
Bonds
In some estates the court requires the estate trustee to post a bond, which is a form of security that protects beneficiaries and creditors if the estate is mishandled. Under the Estates Act a bond is generally required where a person is appointed without having been named in a will, and the amount is set at double the value of the estate. There are exceptions. A bond is not required where a surviving spouse administers an intestate estate whose net value is no more than the spouse’s preferential share and an affidavit of debts is filed, and a judge may reduce the amount or dispense with a bond in special circumstances. An estate trustee named in a will who lives in Ontario or elsewhere in the Commonwealth does not normally need one. A person who lives outside the Commonwealth, including in the United States, generally must give security unless the court orders otherwise. Letters of administration, used where there is no will, are not granted to a person who does not live in Ontario. Naming an Ontario resident as estate trustee in a will avoids most of these problems.
If someone objects
A person with a financial interest in the estate who doubts the will can file a notice of objection with the court before the certificate is issued. The application then cannot proceed in the ordinary way, and the court gives directions on how the dispute will be decided. See estate litigation.
How Law Wise helps
- Advising whether a certificate is needed at all, and which type.
- Preparing and filing the application, notices and supporting affidavits.
- Calculating the estate administration tax and helping with the estate information return.
- Applying to reduce or dispense with a bond where the facts support it.
- Dealing with a lost will, a will that is only a copy, or a will with signing problems.
Your file is handled by a Law Wise lawyer licensed by the Law Society of Ontario. Service is available in English, Urdu, Punjabi and Hindi, and, if you retain the firm, fees are explained and confirmed in writing before work starts.
Common questions about probate
How long does probate take in Ontario?
It varies with the court’s workload and with how complete the application is. Allow several months from filing. An application with errors or missing documents takes longer, which is one reason to prepare it carefully.
The bank froze the account. How do we pay for the funeral?
Most banks will pay a funeral home’s invoice directly from the deceased’s account before a certificate is issued. Ask the branch. Some will also release funds to pay the estate administration tax.
Can probate be avoided?
Sometimes, for some assets. Joint ownership with a right of survivorship, beneficiary designations and multiple wills can each reduce what goes through probate. Each also has risks, so the decision should be made as part of an overall plan.
Is the tax based on the estate after debts?
No. Only an encumbrance registered against real estate, such as a mortgage, is deducted from the value of that property. Other debts do not reduce the value for estate administration tax.
What if the original will cannot be found?
A copy can sometimes be proved, but the court needs evidence about the signing of the will and about why the original is missing. The law presumes that a will last known to be in the deceased’s possession and not found at death was destroyed with the intention of revoking it, and that presumption must be answered.
Do I need a lawyer to apply?
The law does not require one. Many estate trustees use a lawyer because the forms are detailed, mistakes cause delay, and the estate trustee is personally responsible for the accuracy of the values reported.
Need a certificate of appointment?
Bring the original will, the death certificate and a list of the assets with approximate values.
This page is general legal information for Ontario, current as of 11 October 2026. It is not legal or tax advice and does not create a lawyer-client relationship. For advice about your situation, please speak with a lawyer.