Ontario’s Estate Information Return Explained

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What the return is, and who has to file it

When an estate trustee applies to the Superior Court of Justice for an estate certificate, the court collects the Estate Administration Tax as a deposit. The Ministry of Finance, which can assess the estate’s tax under section 4.2, then needs to know what the estate held, and the Estate Information Return is how it finds out. It is a step in probate that comes after the certificate, so it is easy to forget once the court part is over.

The legal duty is in section 4.1 of the Estate Administration Tax Act, 1998. For applications for an estate certificate made on or after January 1, 2013, the estate representative who applies must give the Minister information about the deceased, within the time and in the manner prescribed. Ontario’s guidance describes what that means in practice: a return listing the value of the deceased’s assets at the time of death, filed with the Ministry of Finance within 180 calendar days after the certificate is issued.

The duty follows the certificate, not the size of the tax. It applies after a Certificate of Appointment of Estate Trustee and after a Small Estate Certificate. Ontario’s guidance is explicit that the return must be filed even if the calculated value of the estate is $0, and the small estate guidance repeats it for estates under $50,000 where no tax is payable. How the tax itself is worked out is covered in how much is Ontario’s Estate Administration Tax.

The return is the estate representative’s responsibility. A lawyer can prepare and file it, and Ontario notes that law offices may use third-party software to file on a client’s behalf. The legal duty still rests with the person who applied.

How to file the return, step by step

Ontario accepts the return online, by mail, by courier, in person or by fax. The Ministry says filing online is the fastest and easiest way, and it publishes a detailed guide to completing the return.

Gather the date of death values. You need the same asset list and values used in the court application, with the statements and appraisals that support them.
Open the online return. Go to the Ministry of Finance’s online services page and select Estate Information Return under “File your Estate Information Return“.
Complete it, saving as you go. You can select Save Draft. The Ministry emails an Estate Information Return Access Code, and you need your email address and that code to resume a saved return. No login, password or signature is required.
Upload supporting documents if needed. The online service accepts uploads. To add documents to a file after filing, you phone the Ministry to request an access code.
Submit. The estate representative receives an email acknowledging receipt by the next business day. Print or save a copy for the estate file.

If you cannot file online, you can mail it to Ministry of Finance, 33 King Street West, PO Box 625, Oshawa, ON L1H 8H9, fax it to 1-866-888-3850, or deliver it in person at 33 King Street West in Oshawa or at certain ServiceOntario locations.

Estate Information Return deadlines and time limits
Event	Deadline or time limit	Where the rule is
Estate certificate issued	File the return within 180 calendar days after the certificate is issued	EATA s. 4.1; ontario.ca
Day 180 falls on a weekend or holiday	Due date moves to the next business day	ontario.ca
Application made on an estimated value	Within six months of the undertaking: sworn statement of actual value to the court and any extra tax	EATA s. 4(3); Rule 74.13(2)
Actual value given to the court	Amended return within 60 calendar days	ontario.ca
Return found to be wrong or incomplete (within four years of the certificate)	Amended return within 60 days of becoming aware	ontario.ca
New asset discovered	Sworn statement to the court within six months; amended return within 60 calendar days after that statement is delivered	Estates Act s. 32(2); ontario.ca
Records supporting the return	Keep for four years	EATA s. 4.9; ontario.ca
Ministry assessment or reassessment	Within four years after the tax became payable; at any time if the required information was not given, or for a misrepresentation through neglect, carelessness or wilful default, or fraud	EATA s. 4.5
Notice of Objection to an assessment	Within 180 days from the date of the Notice of Assessment	ontario.ca
Refund of overpaid tax	Return given within four years of the certificate; request within 12 years of the certificate or 2 years of an assessment	EATA s. 4.5.1

What changes the answer

Certificates that do not need a return

Ontario’s guidance says no return is needed when the court issues a Certificate of Appointment of Succeeding Estate Trustee with a Will, a Certificate of Appointment of Succeeding Estate Trustee with a Will Limited to the Assets Referred to in the Will, a Certificate of Appointment of Succeeding Estate Trustee without a Will, or a Certificate of Appointment of Estate Trustee During Litigation. These are the same certificates that attract no tax. Everyone else who receives an estate certificate files.

Applying on an estimated value

Sometimes the trustee needs the certificate before every value is known, for example while a business interest is still being valued. The tax Act allows the deposit to be based on an estimate, but only with a signed undertaking to file a sworn statement of the actual value and pay any extra tax within six months (section 4(3)). Ontario’s guidance then sets two return deadlines: the original return, based on the estimate, within 180 calendar days of the certificate, and an amended return within 60 calendar days of the actual value being given to the court.

Mistakes found later

If you discover within four years of the certificate that the return was incorrect or incomplete, you must file an amended return within 60 days of becoming aware of it. In certain circumstances listed in the Ministry’s guide, a letter with the corrected information and an explanation can be sent instead of a full amended return.

Assets that turn up after probate

A forgotten account or a later-found investment triggers two filings. Section 32(2) of the Estates Act requires a sworn statement of the newly discovered property to the court registrar within six months, and section 2(7) of the tax Act makes the tax on it payable when that statement is delivered. The Ministry then wants an amended return within 60 calendar days after the statement is delivered, reporting the new asset and its fair market value as of the date of death. For a small estate, a new asset can also mean a new certificate, as we explain in how Ontario’s small estate certificate works.

Paying extra tax

If the return shows more tax is owed, Ontario’s guidance gives two routes. You can pay the court where the certificate was issued, with an affidavit of the revised value at death and an explanation of why it changed. Or you can pay the Ministry, which sends a confirmation of payment that you then file with the court together with your affidavit.

Limited certificates and assets outside the estate

Where a person signed multiple wills and the court issued a certificate limited to the assets in one of them, the value reported is limited to those assets. Assets that pass outside the estate, such as a designated RRSP, are not part of the value at all. If you are planning a will with this in mind, our page on wills and estate planning documents explains how we approach it.

Example

For example, imagine Amira, the estate trustee for her father, who lived in Vaughan. His estate includes a house, two bank accounts and a minority interest in a family company whose value will take months to confirm. To list the house for sale, she applies on Friday, January 15, 2027, using an estimated value of $640,000. That is $590,000 over the $50,000 threshold, so the deposit is 590 times $15, or $8,850, and she signs the six-month undertaking.

The certificate issues on Monday, March 1, 2027. Counting 180 calendar days, the return falls due on Saturday, August 28, 2027, so the deadline moves to Monday, August 30. Amira files the original return in May, based on the estimate. On Monday, July 5, 2027, inside her six-month undertaking, she files a sworn statement with the court showing the actual value: $671,400. Rounded up, that is $672,000, so the tax is 622 times $15, or $9,330, and she pays the extra $480. Her amended return is then due within 60 calendar days of July 5, which is Friday, September 3, 2027. She keeps the valuation report and bank statements for at least four years.

Records, assessments and penalties

Section 4.9 requires every estate representative to keep records and books of account, at their residence or place of business, that allow the tax to be accurately determined. Ontario’s guidance says the records supporting the return must be kept for four years. That means the appraisals, statements, mortgage discharge figures and correspondence with institutions, not only a copy of the return.

Under section 4.5, the Ministry can assess or reassess the estate’s tax within four years after the day the tax became payable, which is the day the certificate issued. That limit does not apply if any person failed to comply with section 4.1, or made a misrepresentation through neglect, carelessness or wilful default, or committed fraud. In those cases the Ministry can assess at any time it considers reasonable. A late or missing return therefore leaves the estate open to assessment with no fixed time limit.

Not filing, or filing a false or misleading return, is also an offence under section 5.1. On conviction, a person can be fined at least $1,000 (up to twice the tax payable by the estate, where that is more than $1,000), imprisoned for up to two years, or both. Section 5.1(3) gives a defence for a false statement where the person did not know, and with reasonable diligence could not have known, that it was false or misleading. If you disagree with an assessment, you can file a Notice of Objection with the Ministry within 180 days from the date of the Notice of Assessment, which leads to an independent, informal review.

If you were not the person who applied and you are trying to understand what the estate trustee filed, that is a question for the trustee or their lawyer. If you are the trustee and you want the return prepared alongside the court application, a first consultation takes 30 minutes, by video or in person, and you can request one here.

Common mistakes

Thinking a $0 tax means no return. The return is required after every estate certificate except the succeeding and during-litigation certificates, even when no tax was owed.
Counting from the wrong date. The 180 days run from the day the certificate is issued, not from the date of death or the date you applied.
Filing the estimate and forgetting the amendment. An application on an estimated value needs a sworn statement within six months and an amended return within 60 days after that.
Values that do not match the court application. The return and the application should tell the same story. Where they differ, explain why, and pay any extra tax.
Throwing out the paperwork. Records must be kept for four years, and the Ministry can ask for them.
Ignoring a newly found asset. It needs a sworn statement to the court, any extra tax, and an amended return.

What to do this week

Find the date the estate certificate was issued, and write down day 180. If it is a weekend or holiday, note the next business day.
Check whether the application used an estimated value. If it did, diarize six months from the undertaking for the sworn statement.
Put the asset list, statements and appraisals used for the court application into one folder.
Confirm the email address you will use for the online return, since the access code is sent there.
File the return online and save the acknowledgment email.
If you are still deciding whether to apply for probate at all, read how to apply for a Certificate of Appointment of Estate Trustee before you start.

Frequently asked questions

Is the Estate Information Return the same as the deceased’s final income tax return?

No. The Estate Information Return is made to Ontario’s Ministry of Finance under the Estate Administration Tax Act, and it concerns only the Estate Administration Tax. It is not an income tax return, so ask the estate’s accountant separately about any income tax filings for the deceased.

Do I file the return with the court?

No. The return goes to the Ministry of Finance. The court receives the application and, where it applies, the sworn statement of actual or newly discovered value. Requests for a refund of tax also go to the Ministry, not the courthouse.

What if the estate did not need probate at all?

Then there is no return. The duty in section 4.1 only arises when an estate representative applies for an estate certificate. Whether a certificate is needed usually depends on the assets, which our probate overview explains.

Can our lawyer file it for us?

Yes. Ontario notes that law offices may file using third-party software on a client’s behalf. The estate representative remains responsible for making sure it is complete and filed on time.

Can I claim a refund through the return?

Yes. Ontario’s guidance says you request a refund of overpaid tax by filing or amending the return. Under section 4.5.1, the return must have been given within four years of the certificate and the written request made within 12 years of the certificate or two years of an assessment.

Who do I call with a question about the return?

The Ministry of Finance takes questions at 1-866-ONT-TAXS (668-8297), Monday to Friday, 8:30 am to 5:00 pm. For filing practicalities at the court in York Region, see probate at the Newmarket courthouse.

Does a second will for company shares change what I report?

It can. Where the court issues a certificate limited to the assets in one will, only those assets go into the value. Our article on secondary wills for private company shares explains when that structure is used.

Sources

This page is general information about Ontario law, not legal advice for your situation. It reflects the law as of October 25, 2026.

What is the Estate Information Return, and when is it due?