What is estate administration in Ontario?
Estate administration is the work of settling a person’s affairs after they die: gathering what they owned, paying their debts and taxes, and distributing what is left to the people entitled to it. The person who does this work is the estate trustee, often still called the executor when they are named in a will.
It is often called probate, but probate is only one step, and not every estate needs it.
Does the estate need probate?
Probate, formally a certificate of appointment of estate trustee, is the court’s confirmation that the estate trustee has authority to deal with the estate. It is usually needed when the deceased owned real estate in their name alone, or had accounts that a bank will not release without it.
Assets held jointly with a right of survivorship, and RRSPs, RRIFs, TFSAs and life insurance with a named beneficiary, usually pass outside the estate and do not need probate. Estates worth $150,000 or less may qualify for Ontario’s simpler small estate certificate.
Ontario’s estate administration tax is $15 for every $1,000, or part of $1,000, of the estate’s value above $50,000. Estimate it with my probate calculator.
The main steps
Find the most recent will and deal with the funeral arrangements.
Secure the assets, and notify the banks, insurers, pension plans, Service Canada and the Canada Revenue Agency.
Apply for a certificate of appointment if one is needed, and pay the estate administration tax.
File an Estate Information Return with the Ministry of Finance within 180 days after the certificate is issued.
Pay the debts, and advertise for creditors where that is appropriate.
File the final tax returns, and obtain a clearance certificate from the Canada Revenue Agency before the final distribution.
Account to the beneficiaries and distribute the estate.
Estates with a private company
If the deceased owned shares of a private company, the legal and tax work has to be coordinated with the accountant. The shares are generally treated as sold at death for tax purposes, and the planning that prevents the same value from being taxed twice often has to be completed within the estate’s first year. Call early.
Where to start
If you have just been named as an estate trustee, start with my estate trustee checklist for the first 30 days. Then book a meeting and bring the will, the funeral home’s statement of death and whatever account statements you have. My goal is to move the estate along quickly and with as little stress as possible for the family.
Need help with an estate in London, Sarnia or the surrounding area? Get in touch or call (226) 402-0823.
This post was updated in September 2026. It is general information about Ontario law, not legal advice about a particular estate.