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Ontario Estate Administration Tax Filing Rules

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In our last blog we spoke about Ontario Probate becoming the Estate Administration Tax, the Certificate of Appointment of Estate Trustee and the importance of this certificate to confirm the appointment of an Estate Trustee. This certificate authorizes the Estate Trustee to work on behalf of the deceased and start the process of closing the estate. Further to this, effective January 1, 2015, the Ontario Ministry of Finance implemented new Estate Filing Rules for people acting as an Estate Trustee in Ontario, for estates valued at greater than $1,000.00.

Within 90 days of receiving this certificate, the Estate Trustee, must submit an Estate Information Return by courier, mail, fax, at selected Service Ontario locations, or in person to the Ministry of Finance 33 King Street West P.O. Box 625 Oshawa, Ontario L1H 8H9, Fax 1-866-888-3850.

If, within 4 years of receiving the Estate Certificate, the Estate Representative discovers that the information submitted was incomplete or inaccurate, then an amended Estate Information Return must be received by the Ministry of Finance within 30 calendar days from when the errors or additional information about the property of the estate was known.

If, after 4 years of receiving the Estate Certificate, the Estate Representative discovers that the information submitted was incomplete or inaccurate, then an amended Estate Information Return does not have to be filed with the Ministry of Finance

If the Estate Representative fails to file an Estate Information Return as required, or makes false or misleading information on the return, they are guilty of an offense and on conviction they are liable to a fine of at least $1,000.00 or up to twice the EAT payable by the estate, or imprisonment of not more than two years, or both.

The Ministry of Finance may choose to audit an Estate Information Return to ensure compliance with the Act and its regulations. Additionally, an initial or amended Estate Information Return that is filed after the 90 day deadline can be assessed or reassessed at any time.

Wow are you overwhelmed yet? But wait there are more details available by visiting:

  1. http://www.fin.gov.on.ca/en/tax/eat/index.html
  2. Ontario.ca/finance
  3. Ontario.ca/e-laws

Imagine that your mother just died and you are the Estate Trustee. You have to complete the Estate Information Return, and pay the Estate Administration Tax to obtain the certificate of Appointment of Estate Trustee. Then you have 90 days to value her estate and have an Estate Information Return filed with the Ministry of Finance. Would you be able to do this?

I think the time frame is a challenge for people who are grieving. Not only do people not think as clearly when they are upset, they are often physically exhausted. Imagine organizing and completing the funeral arrangements, then locating your mom’s will. Then you must complete and submit the paperwork for issuance of the Certificate of Appointment of Estate Trustee. Now you have 90 days from receiving this certificate, to find the important papers, have the assets officially valued or appraised, complete and submit the Estate Information Return and submit it to the Ministry of Finance.

What can you do ahead of time to make things easier for your Estate Trustee?
1. Have a valid Will and inform them of the location of your will
2. Preplan and prepay your eventual funeral arrangements
3. Name a beneficiary and second beneficiary on life insurance policies, RRSP’s, RRIF’s, TFSA’s
4. Where applicable, own assets jointly with right of survivorship
5. Sell or gift vehicles, vessels, goods, intangible property, business interests that you no longer use.
6. Organize your important papers

Do you need help doing this? If so then contact me or click here to purchase your Taking Care of Business Estate Representative Workbook. This workbook will help you organize your important papers in one place – a loving gift for your Estate Representative.

As always I welcome your feedback and questions. You can connect with me via email or telephone, leave a comment here on the site or click the contact tab at the bottom of the screen if you are reading this post on the website. Don’t forget to join in the conversation on Facebook and Twitter too!

Until next time


Katherine Downey is the #1 Funeral Preplanning Professional in Canada for the fourth time. She is a professional educator, author, radio host, licensed funeral director and insurance advisor. To set an appointment or have your questions answered, please contact Kat directly.


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