When someone passes away, their estate often needs to go through a legal process called probate. This process confirms the validity of the will and grants the executor authority to manage and distribute assets. In most provinces, probate comes with a cost known as the Estate Administration Tax (EAT)—commonly referred to as probate fees.

Because rules differ across the country, many families search for clarity on the probate fees in Canada and how these charges may affect the estate. The good news is that there are planning strategies available to help reduce the overall cost. In this guide, we’ll explain how probate works, what assets are subject to fees, and practical steps that can help preserve more of your estate for your beneficiaries.

TL;DR: 30-Second Cheat Sheet

  • Probate basics: The court process that confirms a will’s validity and gives the executor authority to act.
  • Fee structure: Probate fees in Canada are generally tied to the estate’s value. Some provinces charge flat fees (e.g., Alberta), while others apply percentage-based rates (e.g., Ontario, B.C.).
  • Reduction strategies:

    • Name beneficiaries directly on registered accounts (RRSPs, TFSAs, life insurance).
    • Hold assets in joint ownership with a right of survivorship.
    • Use multiple wills where permitted by provincial law.
    • Make gifts during your lifetime in a tax-efficient way.
    • Explore the use of trusts, depending on personal circumstances.
  • Other considerations: Executors also need to handle clearance certificates from CRA, capital gains that may be triggered at death, and filing a T3 trust return.

What Is Probate in Canada?

Definition & Purpose

Probate is the court process that confirms a will’s validity and formally appoints the executor through a Certificate of Appointment (or its provincial equivalent). This document serves as legal proof of authority, allowing the executor to manage the deceased’s assets.

Most financial institutions, brokerages, and land registries require probate before they will release or transfer property. Because probate often involves costs, understanding probate fees in Canada is an important step in planning how an estate will be settled.

When Probate Is Required (and When It Isn’t)

Probate is usually required when:

  • Real estate is held in the deceased’s name only.
  • Bank or investment accounts do not have named beneficiaries.

Probate may not be required when:

  • Registered accounts (RRSP, RRIF, TFSA, life insurance) have direct beneficiaries named.
  • Property is jointly owned with a right of survivorship.
  • The estate is small or financial institutions agree to waive probate requirements.

How Probate Fees (Estate Administration Tax) Are Calculated

Valuation Base & Timing

In Canada, probate fees are calculated on the total value of the estate at the date of death. This valuation typically includes cash, investments, real estate, and certain personal property. Assets that pass outside the estate—such as life insurance with named beneficiaries or jointly owned property with a right of survivorship—are generally excluded.

It’s important to note that each province defines inclusions and exclusions differently, which can lead to significant variations in the final cost of probate. For families comparing probate fees in Canada, understanding these rules is the first step in accurate estate planning.

Provincial Fee Schedules

  • Ontario & British Columbia: Use percentage-based or per-$1,000 schedules, meaning probate fees increase with the value of the estate.
  • Alberta: Charges flat court filing fees regardless of estate size, resulting in much lower costs overall.
  • Québec: Applies court filing fees but does not levy an estate administration tax.
  • Other provinces/territories: Some provide small-estate thresholds or simplified processes that may reduce or even waive probate costs.

Worked Examples

  • Ontario: An estate valued at $1,000,000 would face probate fees of approximately $14,500.
  • British Columbia: The same $1,000,000 estate would result in roughly $14,000 in fees (plus administrative filing costs).
  • Alberta: A flat-tier filing fee applies, making the total cost dramatically lower than in Ontario or B.C.

Provincial Comparison of Probate Fees in Canada

Province/Territory Fee Structure Example: $1,000,000 Estate Notes
Ontario Percentage-based (approx. $15 per $1,000 after first $50,000) ~$14,500 One of the highest probate costs in Canada.
British Columbia Percentage-based (tiered by estate value) ~$14,000 (plus admin costs) Similar structure to Ontario.
Alberta Flat court filing fees ~$525 total Fees do not increase with estate size.
Québec Court filing fees only <$100 No Estate Administration Tax applies.
Manitoba Percentage-based Varies Probate required for most estates.
Saskatchewan Flat court fees ~$7 per $1,000 (caps apply) Total often lower than Ontario/BC.
Nova Scotia Percentage-based Varies Higher fees for large estates.
New Brunswick Percentage-based Varies Probate usually required.
Prince Edward Island Percentage-based Varies Small-estate exemptions may apply.
Newfoundland & Labrador Percentage-based Varies Probate process similar to other Atlantic provinces.
Territories (Yukon, NWT, Nunavut) Lower flat fees <$500 Simpler processes, especially for small estates.

What Bypasses Probate (and What Doesn’t)

Assets That Typically Avoid Probate

  • Registered accounts with beneficiaries: RRSPs, RRIFs, TFSAs, and life insurance with named beneficiaries pass directly outside the estate. These accounts can be an effective way to reduce probate fees in Canada.
  • Joint ownership with right of survivorship: Commonly used between spouses or partners. The surviving joint owner automatically inherits the asset, though the rules can vary by province.
  • Trust assets: Property placed in an inter vivos trust or testamentary trust is not included in the estate for probate purposes.

Common Pitfalls

  • Adding adult children on title: While intended to avoid probate, this can expose assets to their creditors, family law disputes, and even create unexpected tax issues.
  • Outdated or missing beneficiary designations: Without current designations, assets may unintentionally flow into the estate and become subject to probate.
  • Improper joint ownership: If joint ownership is established only for convenience and not properly documented, disputes may arise, and probate may still be required.

 Strategies to Reduce Probate Fees (Case-by-Case)

Naming Beneficiaries Directly

Assigning beneficiaries on registered accounts such as RRSPs, RRIFs, TFSAs, and life insurance ensures these assets transfer outside the estate. This approach can significantly lower probate fees in Canada while streamlining the inheritance process.

Joint Ownership with Right of Survivorship

Holding property jointly allows it to pass directly to the surviving owner without going through probate. While common between spouses, joint ownership should be used carefully, especially when adding children, to avoid tax and legal complications.

Multiple Wills (Where Permitted)

In provinces like Ontario, individuals may use a primary will for assets that require probate (e.g., real estate, bank accounts) and a secondary will for private company shares or personal property. This strategy can reduce the portion of the estate subject to probate.

Gifting During Lifetime

Planned lifetime gifts can reduce the size of an estate and therefore lower potential probate costs. However, gifting may trigger capital gains tax if the assets have appreciated, so timing and tax implications should be carefully considered.

Using Trusts

Establishing an inter vivos trust can transfer ownership of assets during one’s lifetime, removing them from the estate. Trusts are not suitable for everyone and require ongoing administration, but in the right circumstances, they can be a valuable planning tool.

CRA Touchpoints During Probate

Clearance Certificate

Executors generally request a clearance certificate from the CRA before distributing estate assets. This certificate confirms that all taxes owing—personal, estate, or trust—have been assessed and paid. Without it, the executor risks being personally liable if future tax debts are discovered. Obtaining this certificate is a key step in settling an estate efficiently and avoiding complications beyond probate fees in Canada.

Deemed Disposition & Capital Gains at Death

At the time of death, most assets are considered to be disposed of at their fair market value (FMV). This “deemed disposition” can trigger capital gains, unless the assets qualify for a spousal or common-law partner rollover, which defers tax until the surviving spouse passes away or sells the asset. Only 50% of capital gains are taxable, and these amounts must be reported on the deceased’s final (terminal) return.

Trust and Ongoing Filings

Any income earned by the estate after death is typically reported on a T3 trust return. Filing obligations may continue for as long as the estate is under administration. Executors should also be aware of new bare trust reporting rules, which may apply even in straightforward ownership situations where legal and beneficial ownership are different.

FAQs: Probate Fees in Canada

Do all estates pay probate?
 Not always. Whether probate is required depends on provincial rules and how assets are structured. For example, accounts with direct beneficiaries or property held in joint title may avoid probate.

Are probate fees income-tax deductible?
 No. Probate fees are considered estate administration expenses. They reduce the estate value but are not deductible against personal or corporate income taxes.

How long does probate take?
 The probate process typically takes 6–12 months, though timing varies by court backlog and estate complexity. Executors must also wait for clearance certificates from CRA before final distributions can be made.

Do small estates avoid probate?
 In some provinces, small-estate thresholds or simplified procedures exist. These can reduce or waive probate requirements, but the rules differ across Canada.

Do beneficiary designations always avoid probate?
 Generally yes, if they are valid and up to date. However, if a designation is outdated or missing, the asset may flow back into the estate and become subject to probate fees.

Are there ongoing filings after probate?
 Yes. Income earned after death must usually be reported on a T3 trust return, and new bare trust reporting rules may apply in some situations.

Comparison of probate fees in Canada by province showing key differences in estate costs.
Provincial comparison chart showing how probate fees in Canada vary across Ontario, BC, and Alberta.

Conclusion

Probate can be complicated, and probate fees in Canada often reduce the value of an estate. Between planning strategies and CRA requirements like clearance certificates from CRA and T3 trust returns, there’s a lot for executors and families to manage.

If you’re dealing with probate or planning ahead, contact us today — we’re here to help.