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Changes Ahead for the Estate Administration Tax Act


Area Estate and Trust Litigation


On May 12, 2011, Ontario Bill 173, Better Tomorrow for Ontario Act (Budget Measures), 2011  received Royal Assent, making a number of notable changes to the 1998 Estate Administration Tax Act.

Estate administration tax (often referred to as probate fees) is determined simply as a percentage of an estate’s value. It must be paid when a personal representative (i.e. an executor) files an application with the Court for a certificate of appointment of estate trustee and whether or not there is a will.  Under the EATA, the amount of tax payable upon the issuance of an estate certificate for which an application is made is $5 for each $1,000 of the first $50,000 of the value of the estate and $15 for each $1,000 of the value of the estate that exceeds $50,000.


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