How to Apply for Probate and Become an Estate Trustee in Ontario

What is probate in Ontario?

Probate is the court process used to confirm or establish a person's authority to administer a deceased person's estate. In Ontario, the responsible court is the Superior Court of Justice.

A successful regular application results in a Certificate of Appointment of Estate Trustee. A successful simplified application results in a Small Estate Certificate, which authorizes the estate trustee to administer the assets identified in that certificate.

The first practical decision is whether the deceased's assets require a court certificate. Banks, financial institutions, land registration requirements, and other asset holders may need evidence of the estate trustee's authority before releasing or transferring assets.

Review Ontario's official regular probate application instructions before preparing the court forms.

Regular probate or Small Estate Certificate: which should you use?

Ontario provides two probate procedures. The simplified small estate process is optional and is available for qualifying estates valued at $150,000 or less. The regular probate procedure is available for estates of any value.

The small estate process does not automatically eliminate Estate Administration Tax. An estate valued above $50,000 may still owe tax even when it qualifies for simplified probate.

For the detailed simplified procedure, consult Ontario's small estate probate guide.

Who is entitled to apply for probate?

If the deceased left a will

A person named as estate trustee in the deceased's will may apply for a Certificate of Appointment of Estate Trustee with a Will. The applicant must provide the required evidence of the will and comply with the court's application procedures.

Being named in a will does not mean every institution will release estate assets without probate. The need for a certificate depends on the assets and circumstances.

If the deceased died without a will

An eligible person may apply for a Certificate of Appointment of Estate Trustee without a Will. Ontario legislation establishes who is entitled to apply and the applicable order of priority.

A surviving spouse or partner and other relatives may have relevant rights, but entitlement depends on the precise legal relationship and statutory rules. A common-law relationship should not automatically be treated as equivalent to marriage for every estate administration purpose.

Where several people may be entitled to apply, the court may require appropriate consents, renunciations, or additional evidence.

When is an estate administration bond required?

An estate administration bond protects the estate against certain losses resulting from the estate trustee's failure to perform their duties.

Bond requirements depend on the type of appointment and circumstances. For small estates, the Ontario government identifies situations involving an applicant's residence outside specified jurisdictions and certain applications involving minor or incapable adult beneficiaries.

The court may have authority to dispense with a bond in appropriate circumstances. Do not assume that a bond is unnecessary merely because the estate is small.

Which documents and forms are needed?

The exact forms depend on whether the application is made with or without a will, whether the estate qualifies for the simplified process, and whether special circumstances exist.

Regular probate forms

• Form 74A: Application for a Certificate of Appointment of Estate Trustee.
• Form 74B: Affidavit of Service of Application for a Certificate of Appointment of Estate Trustee.
• Form 74B.1: Lawyer's Certificate of Service, where applicable.
• Form 74D: Affidavit of Execution of Will or Codicil, where required.
• Form 74E: Affidavit of Condition of Will or Codicil, where required.
• Form 74F: Affidavit Regarding a Holograph Will or Codicil, where applicable.
• Form 74G: Renunciation and Consent, where required.

Other documents may be required, including proof of death, the original will and codicils, bond documentation, or additional evidence requested by the court.

Small estate probate forms

• Form 74.1A: Application for a Small Estate Certificate.
• Form 74.1B: Request to File an Application for a Small Estate Certificate or an Amended Small Estate Certificate.
• Form 74.1C: Small Estate Certificate, prepared as the draft certificate.
• Applicable affidavits and other supporting forms under the estate court rules.

The court's official forms directory identifies the current forms and their effective dates. Important amendments to Ontario estate court forms took effect on August 13, 2025, so older saved templates may no longer be appropriate.

Access the official Ontario estate court forms directory.

How do you calculate the value of the estate?

The value declared in the application determines whether the small estate procedure is available and helps establish the Estate Administration Tax payable.

The relevant estate value is based on the deceased person's assets at the date of death, applying the valuation and inclusion rules under Ontario law.

Not every asset associated with the deceased necessarily forms part of the value used for probate tax. Ownership arrangements and the legal manner in which an asset passes after death can affect the calculation.

Ontario's Estate Administration Tax Act provides for the deduction of the actual value of an encumbrance on real property included in the estate value. Ordinary debts must not simply be subtracted from all assets without checking the applicable valuation rules.

For example, if the deceased owned a home jointly with another person, you should establish the legal nature of the joint ownership before deciding whether the property belongs in the probate estate. The outcome may differ from property owned solely by the deceased.

Keep a clear inventory showing the asset description, ownership, date-of-death value, and supporting evidence.

How much does probate cost in Ontario?

Ontario charges Estate Administration Tax when an estate certificate is applied for and issued, subject to the applicable exemptions and rules.

The amount above $50,000 is rounded up to the next $1,000 increment when required for the calculation.

Example: estate valued at $100,000

For an estate with a taxable probate value of $100,000:

• First $50,000: $0 tax.
• Remaining $50,000: 50 increments of $1,000.
• 50 multiplied by $15: $750 Estate Administration Tax.

The tax is generally paid as a deposit when the application is filed. Once the certificate is issued, the deposit becomes the Estate Administration Tax. If no certificate is issued, the deposit is refundable under the applicable rules.

Use the official Ontario Estate Administration Tax calculator to calculate the amount based on the estate value.

What if you cannot pay the tax upfront?

Ontario provides a procedure to request a court order deferring payment of Estate Administration Tax in appropriate circumstances.

There are also provisions allowing an estimated estate value to be used in certain circumstances, subject to an undertaking to provide the final value and pay any additional tax within the required period.

Do not understate the estate value simply because funds are temporarily inaccessible. Review the official calculation guidance and the relevant sections of Form 74A or Form 74.1A.

Who must receive notice of the application?

Estate probate applications require notification to persons entitled to notice under the applicable court rules.

For the Small Estate Certificate process, the applicant must provide the signed application to the people entitled to a share of the estate, or their legal representatives, at least 30 days before filing the documents with the court.

Service may be completed by an accepted method such as email, regular mail, or courier, as specified by the relevant procedure.

If a beneficiary is a minor or an incapable adult, notice may also need to be provided to the Office of the Children's Lawyer or the Office of the Public Guardian and Trustee.

For regular probate, follow the applicable service provisions of Rule 74 and complete the relevant affidavit or lawyer's certificate of service. Do not assume that the small estate notice timetable applies identically to every regular probate application.

Where do you submit the probate application?

Applications are filed with the Ontario Superior Court of Justice, generally in the county or district where the deceased lived at the time of death.

If the deceased was not living in Ontario, the relevant court location may be determined by the location of the deceased's Ontario property.

Ontario Court Services permits probate application documents to be submitted by accepted methods including:

• Email: using the estates court email filing procedure and required Information Form.
• Mail: sending the completed application package to the appropriate court office.
• In person: filing at the appropriate court office.

Electronic filing does not remove the need to comply with requirements for original wills, evidence, payment, or other supporting documents. Follow the Superior Court's current filing instructions for the treatment of original documents.

The Ontario Court Services estate filing instructions identify the permitted documents and link to the applicable Superior Court practice direction.

How long does probate take in Ontario?

Ontario states that Small Estate Certificate applications are usually processed within five business days. This is an ordinary processing expectation after filing, not a guaranteed approval deadline.

Processing can take longer when:

• Required documents or information are missing.
• The court identifies a conflicting application or objection.
• Evidence concerning the will or applicant's entitlement is insufficient.
• A judge must determine an issue before the certificate can be issued.

Regular probate applications do not have a single guaranteed processing period. The time required depends on the completeness of the filing, court review, and any legal issues.

To request a status update, contact the estates court office where the application was filed or the lawyer handling the application.

What if the court does not issue the certificate?

Ontario court staff review probate applications and search court records for issues such as conflicting applications, objections, or relevant wills deposited with the court.

If a regular application cannot proceed, the court may issue a Registrar's Notice to Applicant in an Application for a Certificate of Appointment of Estate Trustee (Form 74O).

For a small estate application, the corresponding notice is Form 74.1D.

The notice identifies the problem preventing issuance of the certificate. Where the issue concerns missing information, evidence, or documents, the applicant may be able to submit corrected or additional material.

If a judicial determination is necessary, the matter may be referred to a judge. A disputed will, competing applicant, or substantive legal objection may require legal assistance rather than a simple administrative correction.

What happens after probate is granted?

Once the certificate is issued, the estate trustee can use it to establish their authority with relevant asset holders, subject to the certificate's scope and applicable legal duties.

A Small Estate Certificate specifically authorizes administration of the assets listed in that certificate. If additional assets are later discovered, further court authorization may be required.

File the Estate Information Return

Within 180 calendar days after the estate certificate is issued, the estate representative generally must file an Estate Information Return with the Ontario Ministry of Finance.

This requirement also applies when the estate value is $50,000 or less and no Estate Administration Tax is payable, subject to the statutory exceptions for certain certificate types.

The return reports the estate assets and values required under the Estate Administration Tax rules. It can be filed online or through other accepted channels.

Read the Ontario Estate Administration Tax and Estate Information Return instructions.

If additional estate assets are discovered

If the combined value of the newly discovered assets and those already listed in the Small Estate Certificate remains at or below $150,000, an applicant may use Form 74.1E, Application to Amend Small Estate Certificate.

If the combined value exceeds $150,000, the regular Certificate of Appointment of Estate Trustee process may be required.

Check whether the discovery changes the Estate Administration Tax payable and whether an updated return or additional supporting evidence is required.

Complete tax obligations before final distribution

Probate and income tax administration are separate responsibilities. The estate trustee may also need to arrange the deceased person's final income tax return and any required estate tax filings.

For the related federal tax process, see how to file the final Canadian tax return.

Before making the final estate distribution, the trustee should also consider whether a CRA clearance certificate is appropriate. See how to request a CRA clearance certificate.

Common mistakes that delay probate

• Using outdated forms: download the current estate forms from Ontario Court Services rather than relying on older saved versions.
• Choosing the wrong process: verify that the estate qualifies for the $150,000 small estate threshold.
• Omitting required notice: serve the relevant beneficiaries and representatives before filing, following the correct procedure.
• Failing to provide original will evidence: comply with the applicable requirements for the will, codicils, and supporting affidavits.
• Calculating the estate value incorrectly: distinguish assets included in the probate estate from assets passing outside it.
• Overlooking bond requirements: determine whether a bond or an application for relief is necessary.
• Missing the Estate Information Return: the 180-day obligation can apply even where no Estate Administration Tax was payable.

For estates involving disputed wills, uncertain asset ownership, complex family relationships, or competing applicants, legal advice may be particularly important before filing.