Ontario Probate: Estate Administration & Applying for a Certificate of Appointment

What Is Probate?

Probate is the court process by which the estate trustee (executor) is formally authorized by the Ontario Superior Court of Justice to administer the deceased's estate. The court issues a Certificate of Appointment of Estate Trustee with (or without) a Will.

The certificate confirms:

• The will is valid (if there is one)
• The person named as executor has authority to deal with estate assets

Do You Always Need Probate?

Not always. Probate may be unnecessary when:

• Assets pass directly by beneficiary designation (RRSPs, TFSAs, life insurance, pensions)
• Assets are held in joint tenancy with right of survivorship (real property, joint bank accounts)
• The estate consists only of small cash assets that financial institutions are willing to release without probate (each institution sets its own threshold)

However, if real property is in the deceased's sole name, or significant investments are held in their name alone, probate will almost always be required.

Estate Administration Tax (Probate Fees)

Ontario charges Estate Administration Tax (EAT) when probate is granted, calculated on the total value of assets that pass through the estate (not assets passing by designation or joint tenancy):

On a $700,000 estate (e.g., house worth $650,000 plus $50,000 in bank accounts), EAT is approximately $9,750. EAT is paid when the application is filed.

How to Apply for a Certificate of Appointment

1. Prepare an Estate Information Return (Form 1 — EAT) itemizing all estate assets and their date-of-death values.
2. Complete the court application forms: Application (Form 74A or 74B), Affidavit of Execution, and any supporting affidavits.
3. File with the Ontario Superior Court in the county where the deceased resided.
4. Pay Estate Administration Tax at filing.
5. Submit the original will to the court — it stays on the court file permanently.
6. The court reviews and issues the Certificate, typically within 4–8 weeks.

Executor (Estate Trustee) Duties

An executor has significant legal responsibilities and personal liability if they fail to carry them out properly:

• Locate, safeguard, and inventory all estate assets
• Notify beneficiaries of the estate and their entitlements
• Pay all valid estate debts, taxes, and funeral expenses before distributing to beneficiaries
• File the deceased's final personal tax return (T1 terminal return) and any outstanding returns
• Obtain a CRA Clearance Certificate before final distribution (protects executor from personal liability)
• Maintain proper accounting records and provide a passing of accounts to beneficiaries

What If There Is No Will (Intestacy)?

If someone dies without a will (intestate), the Succession Law Reform Act determines who inherits. Generally:

• Spouse and children share the estate (spouse receives first $350,000 "preferential share"; remainder split)
• If no spouse or children, parents inherit; then siblings; then more distant relatives
• The court appoints an estate trustee without a will — usually the closest heir who applies