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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

    Probate fees are not an probate and death tax
    Canada has no inheritance or estate tax. Probate fees are court filing charges for validating a will. The actual tax on death is the deemed disposition of capital property — see the guide below.

    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

    JurisdictionFee% of estateStructure
    Ontario$14,5001.450%$5 per $1,000 on first $50,000 + $15 per $1,000 on balance.
    British Columbia$13,6501.365%No fee under $25k. 0.6% on $25k–$50k + 1.4% on balance (plus $200 filing fee).
    Alberta$5250.052%Flat fee schedule, capped at $525 regardless of estate size.
    Québec$2170.022%Notarial will: $0 (no probate). Other wills: $217 flat fee.
    Saskatchewan$7,0000.700%$7 per $1,000 of estate value (0.7%).
    Manitoba$00.000%Probate fees abolished November 2020. Nominal $70 application fee may apply.
    New Brunswick$5,0000.500%$5 per $1,000 on first $20,000 + $5 per $1,000 on balance.
    Nova Scotia$16,2041.620%$1,002.65 on first $100,000 + $16.89 per $1,000 over $100,000.
    Prince Edward Island$4,0000.400%$400 on first $100,000 + $4 per $1,000 over $100,000.
    Newfoundland and Labrador$6590.066%$60 base + $0.60 per $1,000 over $1,000 (very low).
    Yukon$1400.014%Flat $140 court filing fee.
    Northwest Territories$2000.020%Flat ~$200 court filing fee.
    Nunavut$2000.020%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.