Worked Examples and Checklists
Ontario small estate certificate: estates up to $150,000, costs and how to apply
How Ontario's small estate certificate works for estates of $150,000 or less: costs, how to apply, what happens if assets turn up, and alternatives.
Ontario's small estate certificate is a simplified probate process for estates whose value is $150,000 or less (Estates Act s. 1 and O. Reg. 110/21, in force since 1 April 2021). It uses shorter court forms, generally needs no bond (Estates Act s. 6(3)), and is meant for people who need court authority to collect a modest bank account, a car or a small property without hiring a lawyer for a full application. The estate still pays estate administration tax, which on a $150,000 estate is (150 − 50) × $15 = $1,500, and still files an Estate Information Return within 180 days. If the estate turns out to be worth more than $150,000, the trustee must move to a regular certificate.
Part of the worked examples for estates and separation. General information, not legal advice.
When a small estate certificate makes sense
| Situation | Small estate certificate? |
|---|---|
| Bank refuses to release $60,000 without probate | Often yes |
| Sole-name condo worth $140,000, no mortgage, plus $5,000 savings | Yes, if total is $150,000 or less |
| House worth $400,000 | No: regular certificate of appointment |
| Estate under $150,000 but the will is disputed | Usually no: contested matters need the regular process |
| Bank will release funds with a death certificate and indemnity | Probably not needed at all |
The value test uses the value of the estate that passes under the will or intestacy, determined the same way as for estate administration tax. Assets passing outside the estate (joint property, designated RRSPs, RRIFs, TFSAs and insurance) do not count.
What it costs (illustrative)
| Cost item | Amount |
|---|---|
| Estate administration tax | $0 up to $50,000; $15 per $1,000 or part above |
| Court filing fee | Set by the court fee regulation; check the current amount with the court office |
| Death certificate and copies | Provincial fee per certificate |
| Optional lawyer or paralegal help | Varies; ask for a flat fee |
Illustrative examples of the tax:
- $38,000 estate: $0.
- $92,400 estate: 42,400 above the exemption → 43 units → $645.
- $150,000 estate: 100 units → $1,500.
Run your figure in the estate administration tax estimator. For the full rules, see calculating Ontario estate administration tax.
How to apply, step by step
- Confirm the value is $150,000 or less and list every asset with its date-of-death value.
- Find the original will, if there is one. Without a will, check who is entitled to apply (usually the spouse or next of kin) and whether others must consent.
- Complete the small estate forms in the Rules of Civil Procedure for small estates. They ask for the deceased's details, the will (if any), the list of assets and values, and the people entitled to share.
- Serve notice on the beneficiaries or heirs, and on the Children's Lawyer or the Public Guardian and Trustee if a minor or incapable person is entitled.
- File with the Superior Court of Justice in the area where the deceased lived, with the estate administration tax.
- Use the certificate to collect the listed assets.
- File the Estate Information Return within 180 days after the certificate is issued.
The Ontario government and Steps to Justice publish guides to the small estate forms, and court staff can explain filing (but not give legal advice).
What the certificate does and does not allow
- It authorises the estate trustee to deal with the assets listed in the application.
- If new assets are found, the trustee files an amended application. If the total then exceeds $150,000, the estate stops being a small estate, and the trustee needs a regular certificate of appointment; the bond exemption also ends (s. 6(5)).
- It does not protect the trustee from claims by creditors, dependants or the CRA. The executor checklist still applies.
Comparable options elsewhere
| Province | Option |
|---|---|
| British Columbia | No probate fee if the estate is $25,000 or less; many institutions release small balances without a grant |
| Alberta | Flat fees from $35 to $135 for estates up to $25,000; simplified forms for some estates |
| Quebec | With a notarial will, no probate at all; with other wills, verification by court or notary regardless of size |
Common mistakes
- Counting assets that pass outside the estate, which may push the value over $150,000 unnecessarily.
- Forgetting the return: the Estate Information Return is required even with a small estate certificate.
- Paying beneficiaries straight away before the final tax return and the claim periods have passed.
- Using it for a contested estate, which leads to delays when someone objects.
FAQ
Can I apply without a lawyer?
Yes. The process was designed for self-represented applicants, though the forms must be completed accurately.
What if the deceased had no will?
You can still use the small estate process, as long as you are entitled to apply and obtain any required consents.
Does the certificate cover real estate?
Yes, if it is listed and the total stays within $150,000. Land registry offices will rely on the certificate to transfer title.
Sources
- Ontario e-Laws — Estates Act, ss. 1, 6; O. Reg. 110/21 (small estate value $150,000); Estate Administration Tax Act, 1998
- Government of Ontario — small estates and the Estate Information Return
- Steps to Justice — applying for a small estate certificate
- Ontario Courts — Superior Court of Justice estates
