What is Probate in Ontario? Understanding the Certificate of Appointment of Estate Trustee

When a loved one passes away, families are often faced with a mountain of paperwork and unfamiliar legal terms. One of the most common questions we hear is: What is probate in Ontario?

In Ontario, the court grant is commonly called a Certificate of Appointment of Estate Trustee (with or without a will) — a modern equivalent of what used to be called Letters Probate or Letters of Administration.

In plain language, ‘probate’ refers to the court process of confirming the estate trustee’s authority to deal with estate assets.

Whether you have been named as an executor in a will or are a family member wondering how to access the bank account of your deceased loved one, understanding this document is essential in addressing your estate administration concerns.

What Is Probate in Ontario? The Role of the Certificate of Appointment

In Ontario, the document that people often mean when they say ‘probate’ is the Certificate of Appointment of Estate Trustee.

In simple terms, probate (or the Certificate of Appointment of Estate Trustee) is a document issued by the Ontario Superior Court of Justice that confirms two things:

1. That the court has issued a Certificate of Appointment of Estate Trustee and appointed an Estate Trustee (with or without a will); and
2. That you have the authority to collect, manage, and distribute the estate assets covered by the certificate.

While a will names you as an executor, third parties such as banks, investment firms, and the land registration system are unlikely to take your word for it. They often require the court’s “seal of approval” to protect themselves from liability.

For instance, if a bank releases funds to you based on a will that was later replaced by a newer will, they may face risk or liability. The Certificate of Appointment gives third parties confidence they can safely rely on your authority when transferring or liquidating assets.

When Do You Actually Need the Certificate of Appointment?

Not every estate in Ontario requires probate. The need for a certificate depends on the type of assets involved, instead of just the total dollar value.

Probate is typically required if the deceased owned:

1. Real Estate: Property or homes held solely in their name.
2. Bank Accounts: Banks often require probate above an internal threshold (which varies by institution).
3. Business Interests: Shares in a private corporation.

In many cases, probate is not required for:

1. Joint Assets: Property or bank accounts held in “joint tenancy with right of survivorship” (e.g. a family home owned by spouses).
2. Designated Beneficiaries: Life insurance, RRSPs, or TFSAs where a specific person is named as a beneficiary.

Probate Fees Ontario: Calculating the Estate Administration Tax

One of the primary reasons people are hesitant to apply for probate is the associated cost, known as the Estate Administration Tax (EAT). This tax is paid to the Ontario Ministry of Finance when you file your application.

Since January 1, 2020, Ontario’s Estate Administration Tax is $0 on the first $50,000 of estate value, and $15 per $1,000 above $50,000. For EAT purposes, estate value is generally rounded up to the nearest $1,000.

For instance, your estate is valued at $250,000. You pay no tax on the first $50,000. You then pay $15 for every $1,000 of the remaining $200,000, which is equal to $3,000 in taxes.

As of March 3, 2025, the Estate Information Return (EIR) must be filed within 180 days after the Certificate of Appointment is issued. It is also important to note that the fillable PDF can no longer be used for online filing.

Estate Administration Tax is typically based on the value of assets that require the certificate (for example, jointly held assets with survivorship and assets with named beneficiaries are often outside the probated estate).

Can I use the Simplified “Small Estate” Process?

Yes, if the total value of the estate is $150,000 or less, you may qualify for the “Small Estate Certificate.”

This simplified process was introduced to make probate more accessible by using shorter forms. For small estates, an administration bond is generally not required, subject to limited exceptions (for example, where a beneficiary is a minor or incapable) and other limited situations.

However, be aware that a Small Estate Certificate only gives you authority over the specific assets listed in your application.

If additional assets are discovered, you may need an amended certificate. In cases where the estate is now over $150,000, you will need a standard Certificate of Appointment.

How Long Does Probate Take in Ontario?

It is important to manage expectations during this time. Processing times vary widely by courthouse and filing method. In the Greater Toronto Area, it can take several months, especially if the application is returned for corrections.

Ontario courts increasingly use Case Center in many civil and family matters, and some regions may require counsel to upload properly filed documents in accordance with local practice directions. Probate Ontario applications themselves are typically filed electronically by email in non-contentious estates proceedings.

How We Can Help You Navigate the Probate Process

Estate administration can be confusing, especially if you don’t know the process. Whether you are dealing with a straightforward distribution of assets or a complex family dynamic, our team manages the heavy lifting so you can focus on what matters most.

Here is how we support Estate Trustees and executors:

1. Preparing & Filing the Application: We handle the entire court application process, including drafting the necessary forms (Form 74A or 74.1A) and ensuring all affidavits are sworn correctly to minimize the risk of rejection by the court.
2. Estate Information Returns: We assist with the critical and time-sensitive filing of the Estate Information Return with the Ministry of Finance to ensure you meet the 180-day deadline and avoid audit triggers.
3. Asset Management & Debt Settlement: From communicating with banks to advertising for creditors, we guide you through the process of consolidating assets and settling debts to protect you from personal liability.
4. Beneficiary Releases & Distribution: Before a single dollar is distributed, we prepare legally binding releases for beneficiaries to sign, ensuring that once the estate is closed, it stays closed.
5. Passing of Accounts: If beneficiaries or the court require a formal audit of your handling of the estate funds, we represent you in the formal “Passing of Accounts” process to validate your bookkeeping and compensation.

Secure Your Legacy with Nihang Law

Acting as an Estate Trustee is a significant responsibility with potential personal liability if debts or taxes are handled incorrectly. You don’t have to navigate these complex provincial rules alone.

At Nihang Law, we provide compassionate and expert guidance to executors across the Greater Toronto Area. Whether you are dealing with a standard probate application in Ontario, a Small Estate Certificate, or a complex estate dispute, our wills and estates law team is here to help.