Estimate Ontario estate administration tax: nothing on the first $50,000 of the estate's value and $15 per $1,000 above it.
This estimator applies the Estate Administration Tax Act, 1998 (Ontario) as it stands for estate certificate applications made on or after 1 January 2020: an estate worth $50,000 or less pays no tax, and above that the tax is $15 for each $1,000 or part of $1,000 by which the value exceeds $50,000 (s. 2(6.1)), which is 1.5% of the excess.
What to enter. The value of everything that passes through the estate: Ontario real estate, bank accounts, investments, vehicles and other personal property. Leave out assets that pass outside the will, such as jointly held property with right of survivorship, RRSPs, RRIFs and TFSAs with a named beneficiary, and life insurance paid to a named beneficiary. Real estate outside Ontario is also excluded. In the second box enter mortgages or liens registered on Ontario real estate in the estate; other debts, such as credit cards or a line of credit, are not deducted.
Worked example (illustrative). An estate of $640,000 with no mortgage: $640,000 − $50,000 = $590,000; $590 × $15 = $8,850. An estate of $240,000 pays $190 × $15 = $2,850, the same example the Ontario government gives.
Limits. The statute rounds the excess up to the next $1,000; the tool works with exact figures, so the real tax can be up to $15 higher. The tax is paid when the estate trustee applies for the certificate of appointment, and an Estate Information Return is due within 180 days after the certificate is issued. Check ontario.ca before filing.
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