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

• Jurisdiction: Ontario

Estate Administration Tax Act, 1998

S.O. 1998, CHAPTER 34
Schedule

Consolidation Period: From May 29, 2019 to the e-Laws currency date.

Last amendment: 2019, c. 7, Sched. 21.

Definitions

1 (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.

Interpretation re Retail Sales Tax Act

(2) Any provision of the Retail Sales Tax Act that applies for the purposes of this Act shall be read as though,

(a) the tax payable by a purchaser under that Act is the tax payable by an estate under this Act;

(b) an amount to be remitted by a vendor under that Act is an amount payable by an estate representative under this Act; and

(c) references to a “person” in that Act were read as including an estate. 2011, c. 9, Sched. 14, s. 1.

Section Amendments with date in force (d/m/y)

2001, c. 23, s. 86 - 05/12/2001

2011, c. 9, Sched. 14, s. 1 - 12/05/2011

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) An estate is exempt from tax under this Act if,

(a) the value of the estate does not exceed $1,000 and the application for an estate certificate in respect of the estate is made before January 1, 2020; or

(b) the value of the estate does not exceed $50,000 and the application for an estate certificate in respect of the estate is made on or after January 1, 2020. 2019, c. 7, Sched. 21, s. 1 (1).

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 and before January 1, 2020 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); 2019, c. 7, Sched. 21, s. 1 (2).

Amount, certificate sought on or after January 1, 2020

(6.1) The amount of tax payable upon the issuance of an estate certificate for which application is made on or after January 1, 2020 is $15 for each $1,000 or part thereof by which the value of the estate exceeds $50,000. 2019, c. 7, Sched. 21, s. 1 (3).

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).

Section Amendments with date in force (d/m/y)

2019, c. 7, Sched. 21, s. 1 (1-3) - 29/05/2019

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...