How Do I Calculate Estate Administration tax?

| Published on
June 1, 2016
| Updated on
June 25, 2021
By Jeffrey (JP) McAvoy
| Published on
June 1, 2016
| Updated on
June 25, 2021

In Ontario, the estate administration tax is calculated on the total value of the deceased’s estate wherever situated.  This amount is sworn/affirmed to on the application for a certificate of appointment of estate trustee and listed under “Value of Assets of Estate”.

The formula for calculating the amount of the tax is set out in the Estate Administration Tax Act, 1998 as follows:

  • $5 for each $1,000, or part thereof, of the first $50,000 of the value of the estate, and
  • $15 for each $1,000, or part thereof, of the value of the estate exceeding $50,000.

If you are an executor in Ontario administering an estate and would like to talk about how to file an application for a certificate of appointment of estate trustee with a will or a certificate of appointment of estate trustee without a will, feel free to contact J.P. McAvoy of ConductLaw at our Ottawa office.

ConductLaw is an Ottawa based business law firm with locations in Ottawa, Barrhaven and Kanata.  Our professionals are experienced business and estates lawyers who can help with your wills and estates matters.

ConductLaw is an Ottawa based business law firm with three locations in the Ottawa area to serve clients.  Feel free to call or write one of our professionals at info@conductlaw.com or 613.440.4888 for all of your business, commercial, real estate and estate planning needs.

About the Author

JP McAvoy
JP is the Managing Partner of Conduct Law, a Business Law Firm with Offices in Ottawa, Ontario and Orlando, Florida. His legal practice is focused on business and business owners.  Called to the bar in 2001, he received his LL.B and JD from Queen’s University in 1999. He represents a diverse range of clients throughout Canada, the United States, and Eastern Asia. In addition to practicing law, JP is a College Professor, Best-Selling Author and Host of the top rated podcast The Millionaire's Lawyer.  JP's accomplishments earned him an Ottawa Business Journal Forty Under Forty Award. Read JP's full profile.