Probate & Estate Administration

The period following the death of a loved one is a time of grief and, often, considerable practical and legal responsibility. If you have been appointed as an estate trustee (executor) under the deceased’s will, or if you are an administrator of an intestate estate, you carry a significant legal and fiduciary obligation — one that is best navigated with experienced legal guidance. At Goldstone Law Professional Corporation, we assist estate trustees and administrators across Ontario with every aspect of estate administration, from applying for a Certificate of Appointment of Estate Trustee (probate) through to the final distribution of the estate to beneficiaries.

The Role of the Estate Trustee

An estate trustee (commonly called an executor) is the person appointed under the will to administer the estate of the deceased. The estate trustee’s responsibilities are extensive and include: gathering and valuing all assets of the estate; paying all debts and liabilities of the estate; filing the deceased’s final income tax returns; obtaining a clearance certificate from the Canada Revenue Agency; distributing the estate assets to the beneficiaries in accordance with the will; and preparing estate accounts for the beneficiaries and, if necessary, the court. These responsibilities must be carried out in compliance with the Estates Administration Act, the Trustee Act, and the Income Tax Act (Canada), among other legislation. An estate trustee who makes an error — paying a beneficiary before all debts are satisfied, failing to account for all assets, or missing a tax filing deadline — may be personally liable for any resulting loss to the estate or creditors.

When Is Probate Required in Ontario?

Probate — technically, the issuance of a Certificate of Appointment of Estate Trustee by the Ontario Superior Court of Justice — is required when a third party (such as a bank, land registry, or investment institution) requires court confirmation of the estate trustee’s authority before releasing assets. Not all assets require probate. Assets held jointly with right of survivorship, assets with named beneficiaries (such as RRSPs, RRIFs, and life insurance policies), and assets that pass outside the estate under a secondary will do not require probate. However, the deceased’s real property (if held solely), bank accounts above certain thresholds, and investment accounts held in the deceased’s name alone generally do require probate. Our lawyers advise estate trustees on which assets require probate and assist in preparing and filing the probate application.

Estate Administration Tax (Probate Fees)

Ontario’s Estate Administration Tax (EAT), commonly known as probate fees, is calculated as approximately 1.5% of the value of the estate assets passing through the primary will. This tax must be paid at the time the probate application is filed. The value of RRSP/RRIF proceeds with named beneficiaries, jointly held assets, and assets dealt with under a secondary will are excluded from the calculation. For larger estates, EAT can represent a significant cost. Proper estate planning — including the use of multiple wills, beneficiary designations, and joint ownership arrangements — can substantially reduce the EAT payable on death.

Our Estate Administration Services Include

• Advising the estate trustee on their duties, timelines, and obligations
• Preparing and filing the Application for Certificate of Appointment of Estate Trustee
• Assisting with the identification, valuation, and management of estate assets
• Coordinating the payment of debts and liabilities
• Advising on estate income tax filings and coordinating with accountants
• Distributing estate assets to beneficiaries
• Preparing estate accounts and obtaining releases from beneficiaries

Frequently Asked Questions — Probate & Estate Administration

How long does estate administration take in Ontario?

The timeline for estate administration in Ontario varies significantly depending on the complexity of the estate. A straightforward estate with simple assets and no disputes can sometimes be administered within 6 to 12 months. Larger or more complex estates — particularly those involving real property, business interests, contested claims, or CRA reassessments — may take 2 to 3 years or more.

Can an estate trustee be paid for their work?

Yes. An estate trustee is entitled to reasonable compensation for their time and effort in administering the estate, unless the will specifies otherwise or the trustee waives compensation. The amount of compensation is typically calculated as a percentage of the assets administered, income collected, and the care and management of estate assets, though courts have discretion in determining what is reasonable.

Contact Goldstone Law for experienced, compassionate estate administration assistance. We support estate trustees through every step of the process.