About the Estate Administration Tax
The Estate Administration Tax is charged on the value of the estate of a deceased person if an estate certificate is applied for and is issued.
The tax is paid as a deposit when applying for an estate certificate from the Superior Court of Justice. Once the estate certificate is issued, that deposit becomes the Estate Administration Tax.
If an estate certificate is neither applied for, nor issued, no Estate Administration Tax is due. If you’ve applied for an estate certificate, but no estate certificate is issued, your deposit will be refunded.
New Process
Beginning March 3, 2025 you can file your Estate Information Return online using the Ministry of Finance’s online services webpage. However, you may no longer use the fillable PDF form to file an Estate Information Return online.
Since January 1, 2020, the Estate Administration Tax has been eliminated for the first $50,000 of the value of the estate.
