Estate administration tax is charged on the total value of the deceased's estate. The total value of the estate is the value of all assets owned by the deceased at the time of death, including:
If the court issued a Certificate of Appointment of Estate Trustee with a Will Limited to the Assets Referred to in the Will, only those assets included in such will, are to be included.
If the court issued:
only those assets located in Ontario are to be included.
Encumbrances against any assets other than real estate cannot be deducted from the value of the assets.
Assets that the deceased had before death but not at the time of death, such as insurance payable to a named beneficiary, assets where there is joint ownership with right of survivorship and real estate outside of Ontario are not included in the value of the estate.
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The tax is imposed on the estate of the deceased person.
The tax is paid as a deposit when the estate representative applies for a Certificate of Appointment of Estate Trustee with the Superior Court of Justice.
Cheques for paying the estate administration tax are made payable to the Minister of Finance.
The current tax rates are:
Note: There is no estate administration tax payable if the value of the estate is $1,000 or less.
The estate administration tax is calculated on the total value of the estate. For example, for an estate valued at $240,000 the tax would be calculated as follows:
For a total of $3,100 ($250 + $2,850) payable to the Minister of Finance.
View the table [PDF] that lists the estate administration tax payable for estates valued between $1,000 and $5 million. Round the value of the estate up to the nearest thousand to see the amount of tax payable.
For information about estates and applying for a Certificate of Appointment of Estate Trustee, visit the Ministry of the Attorney General's website.
Beginning January 1, 2015, an Estate Information Return must be received by the Ministry of Finance within 90 calendar days after a Certificate of Appointment of Estate Trustee has been issued. However, this does not apply to anyone who applied for a Certificate of Appointment of Estate Trustee prior to January 1, 2015.
There is no requirement to file an Estate Information Return with the Ministry of Finance if you have received any of the following:
There is also no requirement to file an Estate Information Return if:
You must complete and file an Estate Information Return:
If the date for giving an Estate Information Return to the Ministry of Finance falls on a weekend or a holiday, the due date is extended to the next business day.
To get a return and guide call the Ministry of Finance at 1 866 ONT‑TAXS (1 866 668‑8297) or visit our Forms and Publications.
The initial estate information return must be received by the Ministry of Finance within 90 calendar days following the issuance of the Certificate of Appointment of Estate Trustee.
If additional deposit or tax is paid after delivering the initial Estate Information Return, an amended information return setting out the particulars of the deposit or payment must be received by the Ministry of Finance within 30 calendar days after the deposit or payment.
If you estimated the value of the estate when applying for an estate certificate, and gave an undertaking to the court to return with the actual value subsequently ascertained of the estate, you must provide the Ministry of Finance with at least two information returns.
If, within four years of the issuance of an estate certificate, an estate representative becomes aware that any information given to the Ministry of Finance on an Estate Information Return is incorrect or incomplete, an amended information return must be received by the ministry within 30 calendar days of the estate representative becoming aware that the information is incomplete or inaccurate.
If an estate representative becomes aware of incorrect or incomplete information after four years has passed since the estate certificate was issued, there is no requirement to file an amended information return.
The four-year period is not extended following an issuance of a revised or succeeding estate certificate.
An estate representative who subsequently discovers additional property does not have to file an amended return for incomplete or inaccurate information as described above. Instead, the estate representative must file a statement disclosing the subsequently‑discovered property with the court within six months of the discovery, and an amended estate information return must be received by the Ministry of Finance within 30 calendar days after the statement is delivered to the court.
If a full or partial refund of deposit is received after delivering an estate information return, an amended Estate Information Return setting out the details of the refund must be received by the Ministry of Finance within 30 calendar days of receiving the refund. Such a refund would have been paid by the Superior Court of Justice in Ontario where your deposit of estate administration tax was paid.
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