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Estate Administration Tax Rules

Things you should know about the new Ontario Estate Administration Tax

  1. The regulations governing the probate process changed significantly on January 1, 2015.
  2. The probate process is now under the Ministry of Finance which has up to four years to audit an estate after a person’s death and can assess additional taxes as a result.
  3. A new ‘Estate Information Return’ (form 9955E) must be completed and “received by the Minister of Revenue within 180 calendar days after an estate trustee is appointed.
  4. New requirements and deadlines for filing almost certainly require the services of a lawyer.
  5. Penalties have been added to the Estate Administration Tax Act, to encourage compliance and include significant fines and even jail terms for executors who contravene the act.
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