Estate administration tax (formerly known as probate fees) is calculated on the total value (in Canadian dollars) of a deceased person's estate.
Total Value of the estate is the value of all assets owned by the deceased at the time of death.
The tax is imposed on the estate of the deceased person.
The tax is prepaid when the estate representative applies for a Certificate of Appointment of Estate Trustee with the Superior Court of Justice. The Ministry of the Attorney General provides a Tax Calculator, which is linked below.