Ontario Estate Information Return and Tax: An Estate Trustee Checklist

Published September 30, 2026 · Meysami Law Professional Corp. · Ottawa

Receiving an Ontario estate certificate does not end the estate trustee's reporting work. The trustee must keep reliable date-of-death values, understand the Estate Administration Tax calculation and file the Estate Information Return with the Ministry of Finance on time. These requirements are separate from the deceased's final income-tax return and any estate income-tax filings.

Start the 180-day calendar

Ontario requires the Estate Information Return no later than 180 calendar days after the estate certificate is issued. The return is required even when the estate is valued at $50,000 or less and no Estate Administration Tax is payable. Record the certificate date immediately and keep the court application, certificate and filing confirmation together.

Use date-of-death values

The tax and return use the value of estate assets at the deceased person's date of death. Gather statements, appraisals and ownership records that support the figures. The legal ownership of an asset, beneficiary designations and the type of estate certificate can affect what is included. Do not rely only on current account balances or informal estimates.

Apply the current calculation

For an estate certificate applied for on or after January 1, 2020, Ontario charges no Estate Administration Tax on the first $50,000 of estate value. Above $50,000, the tax is $15 for every $1,000, or part of $1,000, over that threshold. Ontario rounds the estate value up to the nearest thousand for the calculation. Use the official calculator and obtain advice where ownership or valuation is unclear.

Know when a revised return is needed

If the estate trustee learns that information in the return was incorrect or incomplete, Ontario's regulation generally requires a revised return within 60 days after becoming aware of the problem. Separate timing rules can apply after an additional payment, deposit or refund. Keep a record of when new information was received and address it promptly.

Do not mix provincial estate tax with income tax

Estate Administration Tax is an Ontario tax connected to the estate certificate. The deceased's final T1 return, possible rights-or-things return, estate T3 returns and clearance-certificate questions arise under federal income-tax rules. The estate may need coordinated legal and accounting advice; paying one type of tax does not confirm that every filing obligation is complete.

Keep an audit-ready estate file

Retain the asset list, valuation evidence, liabilities considered, tax calculations, filed returns, confirmations, correspondence and reasons for amendments. Estate trustees should also keep accounts of receipts, payments and distributions. Before distributing the estate, consider outstanding tax, creditor, dependant-support and beneficiary issues. Sensitive estate records should be exchanged through a secure method approved by the firm.

This article is general information as of September 30, 2026, not legal, tax or financial advice. Rules and circumstances can change. Contacting the firm does not create a lawyer-client relationship.