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    Probate Fees & Death Tax in Canada

    Provincial probate court fees + deemed disposition explained

    Estimates only – not tax advice. For planning purposes only; does not replace professional advice or official CRA calculations. Full disclaimer

    Estate details

    Probate fee — Ontario
    1.450% of estate

    Estimated fee payable$14,500

    $5 per $1,000 on first $50,000 + $15 per $1,000 on balance.

    All provinces & territories

    Jurisdiction Fee % of estate Structure
    Ontario $14,500 1.450% $5 per $1,000 on first $50,000 + $15 per $1,000 on balance.
    British Columbia $13,650 1.365% No fee under $25k. 0.6% on $25k–$50k + 1.4% on balance (plus $200 filing fee).
    Alberta $525 0.052% Flat fee schedule, capped at $525 regardless of estate size.
    Québec $217 0.022% Notarial will: $0 (no probate). Other wills: $217 flat fee.
    Saskatchewan $7,000 0.700% $7 per $1,000 of estate value (0.7%).
    Manitoba $0 0.000% Probate fees abolished November 2020. Nominal $70 application fee may apply.
    New Brunswick $5,000 0.500% $5 per $1,000 on first $20,000 + $5 per $1,000 on balance.
    Nova Scotia $16,204 1.620% $1,002.65 on first $100,000 + $16.89 per $1,000 over $100,000.
    Prince Edward Island $4,000 0.400% $400 on first $100,000 + $4 per $1,000 over $100,000.
    Newfoundland and Labrador $659 0.066% $60 base + $0.60 per $1,000 over $1,000 (very low).
    Yukon $140 0.014% Flat $140 court filing fee.
    Northwest Territories $200 0.020% Flat ~$200 court filing fee.
    Nunavut $200 0.020% Flat ~$200 court filing fee.

    Cheapest: Manitoba ($0) · Most expensive: Nova Scotia ($16,204)

    Tax on death in Canada — the deemed disposition

    Canada doesn't tax inheritance — it taxes the gains that crystallize on death. The tax is owed by the deceased's final T1 return, not by the inheritors.

    Key rules on the final T1

    • All capital property is deemed disposed at FMV. Accrued capital gains crystallize and are reported on the final return (50% inclusion rate).
    • RRSP / RRIF: the entire balance is included as income on the final T1 — unless rolled over to a surviving spouse or qualifying dependant.
    • Principal residence: exempt via the Principal Residence Exemption (PRE).
    • CCPC shares: deemed disposed at FMV, but the Lifetime Capital Gains Exemption (up to $1.25M for 2025) may shelter the gain on QSBC shares.
    • TFSA: growth and balance pass tax-free; designating a successor holder (spouse) preserves the tax-free wrapper.

    Spousal rollover (s. 73 ITA)

    The default treatment when assets pass to a surviving spouse (or qualifying spousal trust) is a rollover at adjusted cost base — no gain crystallizes. The deferred gain becomes the surviving spouse's, payable on their death or disposition.

    Probate avoidance strategies

    • Joint ownership with right of survivorship (caution: gifting / attribution rules)
    • Beneficiary designations on RRSP / RRIF / TFSA / life insurance
    • Inter vivos trusts (alter ego, joint partner)
    • Multiple wills (Ontario "primary + secondary" structure for private-company shares)
    • Notarial wills in Québec — no probate required

    These reduce probate fees but do not avoid the deemed disposition. Always work with a tax advisor and estate lawyer before restructuring.