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Estate Administration Tax Act, 1998, S.O. 1998, c. 34, Sched.

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Versions
Regulations under this Act

Estate Administration Tax Act, 1998

S.O. 1998, CHAPTER 34
Schedule

Historical version for the period December 5, 2001 to May 11, 2011.

Last amendment:  2001, c. 23, ss. 86, 87.

Definitions

1. In this Act,

“estate certificate” means,

(a) a grant of probate, administration or testamentary guardianship by the Ontario Court (General Division) or the Surrogate Court made before January 1, 1995, but not a grant of double probate, a cessate grant or a grant of administration de bonis non administratis by either of those courts before that date,

(b) a certificate of appointment of estate trustee issued by the Ontario Court (General Division) or the Superior Court of Justice after December 31, 1994, but not a certificate of succeeding estate trustee or a certificate of estate trustee during litigation issued by that court after that date; (“certificat successoral”)

“estate representative” includes, with respect to the estate of a deceased person,

(a) an executor or administrator of the estate,

(b) a person entitled to act in the capacity of executor or administrator of the estate,

(c) a person appointed as guardian of a person who is a beneficiary of the estate of the deceased person or as guardian of the beneficiary’s property,

(d) an estate trustee,

(e) an estate trustee with a will, and

(f) an estate trustee without a will; (“représentant successoral”)

“value of the estate” means the value which is required to be disclosed under section 32 of the Estates Act (or a predecessor thereof) of all the property that belonged to the deceased person at the time of his or her death less the actual value of any encumbrance on real property that is included in the property of the deceased person. (“valeur de la succession”)  1998, c. 34, Sched., s. 1; 2001, c. 23, s. 86.

Tax on estate

2. (1) A tax determined in accordance with this section is payable to Her Majesty in right of Ontario by the estate of a deceased person immediately upon the issuance of an estate certificate.  1998, c. 34, Sched., s. 2 (1).

Exemption

(2) If the value of the estate does not exceed $1,000, the estate is exempt from tax under this Act.  1998, c. 34, Sched., s. 2 (2).

Amount, certificate sought before May 12, 1960

(3) The amount of tax payable upon the issuance of an estate certificate for which application is made after May 14, 1950 and before May 12, 1960 is $2.50 for each $1,000 or part thereof of the value of the estate.  1998, c. 34, Sched., s. 2 (3).

Amount, certificate sought before September 1, 1966

(4) The amount of tax payable upon the issuance of an estate certificate for which application is made after May 11, 1960 and before September 1, 1966 is $3 for each $1,000 or part thereof of the value of the estate.  1998, c. 34, Sched., s. 2 (4).

Amount, certificate sought before June 8, 1992

(5) The amount of tax payable upon the issuance of an estate certificate for which application is made after August 31, 1966 and before June 8, 1992 is $5 for each $1,000 or part thereof of the value of the estate.  1998, c. 34, Sched., s. 2 (5).

Amount, certificate sought after June 7, 1992

(6) The amount of tax payable upon the issuance of an estate certificate for which application is made after June 7, 1992 is,

(a) five dollars for each $1,000 or part thereof of the first $50,000 of the value of the estate; and

(b) fifteen dollars for each $1,000 or part thereof by which the value of the estate exceeds $50,000.  1998, c. 34, Sched., s. 2 (6).

Subsequently-discovered property of the estate

(7) If, after an estate certificate is issued, a statement is delivered under subsection 32 (2) of the Estates Act disclosing subsequently-discovered property of the estate, tax in respect of the value of the property is payable when the statement is delivered.  1998, c. 34, Sched., s. 2 (7).

Payment by estate representative

(8) Tax is payable by the estate representative in his, her or its representative capacity only.  1998, c. 34, Sched., s. 2 (8).

Deposit on account of tax

3. (1) When an application for an estate certificate is made, the applicant shall deposit the amount determined in accordance with this section with an official of the court at which the application is made.  1998, c. 34, Sched., s. 3 (1).

Amount of deposit

(2) Subject to subsection (3), the amount to be deposited is an amount equal to the tax that will become payable by the estate under this Act.  1998, c. 34, Sched., s. 3 (2).

Amount based on estimate

(3) If the applicant is able only to estimate the value of the estate when making the application, the amount to be deposited shall be based on the estimated value.  1998, c. 34, Sched., s. 3 (3).

Same

(4) If the amount to be deposited is based on the estimated value of the estate, the applicant shall give the undertaking described in subsection 4 (3) when making the application.  1998, c. 34, Sched., s. 3 (4).

Payment of tax

(5) The amount deposited shall be applied to reduce the estate’s liability for tax under this Act on the issuance of the estate certificate.  1998, c. 34, Sched., s. 3 (5).

Refund of deposit

(6) The amount deposited shall be refunded if no estate certificate is issued.  1998, c. 34, Sched., s. 3 (6).

Partial refund

(7) If the amount deposited is based upon an estimated value, and if the estimated value of the estate is greater than the actual value subsequently ascertained, the amount referable to the difference shall be refunded.  1998, c. 34, Sched., s. 3 (7).

Restriction on issuance of estate certificate

4. (1) A person who wishes to obtain an estate certificate before making the deposit required by section 3 may apply to the Superior Court of Justice, without notice, for issuance of the certificate.  1998, c. 34, Sched., s. 4 (1); 2001, c. 23, s. 87.

Same

(2) The estate certificate shall not be issued before the deposit required by section 3 is made unless a judge is satisfied, based upon the applicant’s affidavit and upon such other material as the judge may require,

(a) that the estate certificate is urgently required;

(b) that financial hardship would result from not issuing the estate certificate before the deposit is made; and

(c) that sufficient security for the payment of the tax under this Act has been furnished to the court.  1998, c. 34, Sched., s. 4 (2).

Restriction, deposit based on estimate

(3) If the amount of the deposit is based upon an estimated value, the estate certificate shall not be issued until the applicant for the certificate gives the court a signed undertaking that the applicant will, within six months after giving the undertaking,

(a) file a sworn statement of the actual total value of the estate; and

(b) pay any additional tax payable under this Act if the actual value is higher than the estimated value.  1998, c. 34, Sched., s. 4 (3).

Undertaking not fulfilled

(4) If the undertaking is not fulfilled, the court may, on the request of the registrar of the court, make an order for compliance.  1998, c. 34, Sched., s. 4 (4).

Recovery of tax

5. (1) The Minister of Finance may commence proceedings to recover any tax payable after this section comes into force that has not been paid.  1998, c. 34, Sched., s. 5 (1).

Same

(2) A proceeding may be brought in any court of competent jurisdiction in the name of the Minister of Finance or in his or her name of office and may be continued by his or her successor in office as if no change had occurred.  1998, c. 34, Sched., s. 5 (2).

Same

(3) Subsection (1) is in addition to any other remedy available to the Crown for the recovery of a debt due to the Crown.  1998, c. 34, Sched., s. 5 (3).

Regulations

6. (1) The Lieutenant Governor in Council may make regulations,

(a) exempting an estate from the payment of all or part of the tax under this Act on the basis of the value of the estate or on such other basis as the Lieutenant Governor in Council considers appropriate;

(b) providing for the refund of all or part of the tax payable by an estate under this Act and providing for the manner of applying for a refund;

(c) prescribing procedures to be followed and information or evidence to be given to any person by a person applying for an estate certificate, for the purpose of establishing the value of the estate; and

(d) providing for such administrative and procedural matters as are considered necessary or advisable to carry out the intent and purpose of this Act.  1998, c. 34, Sched., s. 6 (1).

Scope of regulations

(2) A regulation may be general or particular in its application.  1998, c. 34, Sched., s. 6 (2).

Retroactivity

(3) A regulation is, if it so provides, effective with reference to a period before it is filed.  1998, c. 34, Sched., s. 6 (3).

Transition

7. (1) This section applies with respect to estates for which an estate certificate was issued after May 14, 1950 and before the day on which the Tax Credits and Revenue Protection Act, 1998 receives Royal Assent.  1998, c. 34, Sched., s. 7 (1).

Exemption

(2) The estate of Donald Valentine Eurig, who died on or about October 14, 1993, is exempt from tax under this Act.  1998, c. 34, Sched., s. 7 (2).

Fees

(3) Amounts paid before the Tax Credits and Revenue Protection Act, 1998 receives Royal Assent as fees for the issuance of an estate certificate under the Administration of Justice Act or under the Surrogate Courts Act for an estate shall be applied to discharge the estate’s liability for tax under this Act.  1998, c. 34, Sched., s. 7 (3).

8. Omitted (provides for coming into force of provisions of this Act).  1998, c. 34, Sched., s. 8.

9. Omitted (enacts short title of this Act).  1998, c. 34, Sched., s. 9.

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