Probate Fee
Calculator Canada 2026

No. Canada has no inheritance tax and no estate tax — beneficiaries receive inheritances tax-free. But that does not mean death is tax-free.

Three costs hit the estate itself before anything is distributed: (1) DEEMED DISPOSITION — the deceased is treated as having sold all capital property at fair market value the moment before death, so unrealized capital gains on non-registered investments, a cottage, or a rental property are taxed on the final return at a 50% inclusion rate. (2) REGISTERED ACCOUNTS — the full value of an RRSP or RRIF is added to the deceased's final-return income (potentially at the top marginal rate, 48-54% depending on province) unless it rolls over to a spouse, common-law partner, or financially dependent child. (3) PROBATE FEES — the provincial court fee or tax this calculator computes, from $0 in Manitoba to about 1.7% marginal in Nova Scotia. So while heirs pay nothing, a $1M estate can easily lose six figures to income tax plus probate before distribution.

Nova Scotia has the highest marginal rate: $16.95 per $1,000 (1.695%) on estate value above $100,000, on top of a $1,002.65 base — a $1,000,000 estate pays about $16,258. Ontario is next at 1.5% above the $50,000 exemption ($14,250 on $1M), then British Columbia at 1.4% above $50,000 plus a $200 filing fee ($13,650 on $1M).

At the other extreme, Manitoba charges $0 (fees abolished November 2020), Quebec charges at most a $243 court fee, Yukon caps at $140, Nunavut at $425, Northwest Territories at $435, and Alberta at $525. The same $1M estate can pay anywhere from $0 to roughly $16,258 depending purely on which province the deceased lived in.

Assets that pass outside the will avoid probate entirely: (1) RRSPs, RRIFs, TFSAs, and pensions with a NAMED BENEFICIARY on file with the financial institution — they pay directly to the beneficiary. (2) A TFSA with a spouse named as SUCCESSOR HOLDER — the account continues tax-free and never touches the estate. (3) JOINT TENANCY with right of survivorship (common for family homes and joint bank accounts between spouses) — the survivor takes the whole asset automatically. (4) LIFE INSURANCE with a named beneficiary — proceeds pay outside the estate, tax-free. (5) Assets in an ALTER-EGO or JOINT-PARTNER TRUST (available at 65+) — trust assets never enter the estate. (6) In Ontario and BC, private company shares covered by a SECONDARY (multiple) WILL that is never submitted for probate. Caution: joint tenancy with adult children creates real risks (loss of control, exposure to the child's creditors and divorce, resulting-trust litigation) — get advice before retitling assets.

And in Quebec, account-level beneficiary designations generally have no effect — assets pass under the will.

Not if a beneficiary (or, for a TFSA, a successor holder) is properly named with the financial institution — the account then pays directly to that person and its value is excluded from the probate calculation. If no designation is made, or the estate is named, the account flows through the will and IS probated.

Two important nuances: (1) Skipping probate does not skip income tax — an RRSP/RRIF is still fully taxable on the deceased's final return even when it pays directly to a named beneficiary (unless it rolls to a spouse or dependent child); naming a beneficiary avoids the probate fee, not the income tax. (2) Quebec is the exception: beneficiary and successor designations made on account forms are generally not recognized — Quebec residents must deal with these accounts in the will (ideally a notarial will, which skips probate anyway). For spouses, naming a TFSA successor holder rather than a beneficiary is almost always better — the tax shelter itself survives.

The classic strategies, roughly in order of popularity: (1) NAME BENEFICIARIES on every registered account (RRSP, RRIF, TFSA, LIRA) and life insurance policy — free, takes minutes, removes those assets from the probate base everywhere except Quebec. (2) Name a spouse as TFSA SUCCESSOR HOLDER. (3) JOINT TENANCY between spouses for the home and bank accounts (be very careful adding adult children — creditor exposure, family-law claims, and litigation risk usually outweigh the fee saving). (4) MULTIPLE WILLS in Ontario and BC — a secondary will covering private company shares and other assets that don't need probate is never filed, so those assets escape the fee; routinely saves incorporated business owners tens of thousands. (5) ALTER-EGO or JOINT-PARTNER TRUSTS for those 65+ — assets transferred into the trust bypass the estate entirely (setup and accounting costs mean these make sense mainly for larger estates). (6) GIFTING assets during life — but deemed-disposition capital gains apply immediately on gifts of appreciated property. Weigh every strategy against Alberta-style reality: if the fee is capped at $525, elaborate avoidance costs more than it saves.

Quebec has no value-based probate tax at all. Whether any court process is needed depends on the form of the will: a NOTARIAL WILL (signed before a Quebec notary) is an authentic act — it takes effect immediately on death with no verification, no court, and no fee, which is why it is the standard estate-planning vehicle in Quebec.

A HOLOGRAPH will (entirely handwritten) or a will MADE BEFORE WITNESSES must be 'probated' (vérification de testament) by the Superior Court or a notary before it can be acted on — the 2026 court fee is $243 (indexed annually), plus professional fees if a notary handles it. Note the flip side of Quebec's regime: beneficiary designations on RRSPs, TFSAs, and similar accounts made at the financial institution are generally not recognized in Quebec — those assets pass under the will, so the will (ideally notarial) has to do the work that account designations do in the rest of Canada.