Small Estates in Ontario: The Small Estate Certificate

Since April 1, 2021, Ontario has a simpler court process for small estates: estates worth $150,000 or less.

Who can use it

• An estate trustee named in the will, or
• If there is no will, a person entitled to apply, such as a close family member.

How it works

1. Gather information about the estate's assets and their value.
2. Complete the small estate application forms, and give a copy to the beneficiaries at least 30 days before you file.
3. Pay the estate administration tax, if any: there is no tax on the first $50,000.
4. File with the Superior Court of Justice.

What it lets you do

The certificate lets you deal with the specific assets listed in the application, such as bank accounts.

Limits

• If the estate turns out to be worth more than $150,000, you may need to apply for a full certificate.
• You must still pay the estate's debts and taxes before distributing what is left.

Time and care

Even small estates need careful records. Keep receipts and a record of every payment.

Sources

• Ontario: small estates
• Estate Administration Tax Act, 1998
• Succession Law Reform Act

Read next: Marriage No Longer Cancels Your Will in Ontario: The 2022 Changes

General Ontario legal information, not legal advice for your matter, and reading it does not create a retainer. Sources checked 15 October 2026: check the current law, forms and dates before you act.

Photos from Pexels: A senior couple reviewing documents together · A law book beside the scales of justice on a wooden desk.

This article is general information for people in Ontario, not legal advice. Rules, forms and deadlines change, and every situation is different. Check the current rule or speak to a licensed legal professional before you act.