Probate Step-by-Step: Ontario Estate Administration Guide

Step 1 — Determine Whether Probate Is Needed

Probate is generally required when the estate has:

• Real property (land/home) in Ontario registered in the deceased's name alone.
• Bank or investment accounts above institutional thresholds (often $50,000–$100,000).
• No named beneficiary or joint tenant for a given asset.

Assets with named beneficiaries (life insurance, RRSPs, TFSAs) or held jointly with right of survivorship pass outside the estate and do not require probate.

Step 2 — Gather Documents

• Original will (if any).
• Death certificate (official copy from Service Ontario).
• Full inventory of estate assets and estimated values as of date of death.
• Identification for the executor.

Step 3 — Prepare the Application

File at the Ontario Superior Court of Justice (Estates Office). Required forms include:

• Form 74.4 (Application for Certificate of Appointment — with will) or Form 74.14 (without will).
• Affidavit of Execution of Will.
• Estate Information Return (for the Ministry of Finance).

Step 4 — Pay Estate Administration Tax

Ontario's estate administration tax (formerly "probate fees") is:

• $0 on the first $50,000 of estate value.
• $15 per $1,000 (or part) above $50,000.

Payment is made at the time of application. The tax is calculated on the gross value of the Ontario estate assets.

Step 5 — Administer the Estate

Once the Certificate is issued (typically 4–12 weeks), the executor can:

• Access and consolidate bank accounts.
• Transfer or sell real property.
• Pay debts and taxes (including the final tax return).
• Distribute the remaining estate to beneficiaries.
• Obtain releases from beneficiaries before making final distributions.

Step 6 — Passing Accounts (Optional)

Executors can voluntarily pass accounts at court to get judicial approval and obtain protection from future claims by beneficiaries.