However, the province’s estate administration tax regime continues to impose some of the highest probate fees in the country. Appointment of temporary deputy Children’s Lawyer. 26 (1) Where a minor is sole executor, administration with the will annexed shall be granted to the guardian of the minor or to such other person as the court thinks fit, until the minor has attained the full age of eighteen years, at which time, and not before, probate of the will may be granted to the minor. 17 If the registrar determines that an application for probate or administration has been filed in two or more court offices, the proceeding shall be stayed until, on motion, a judge of the Superior Court of Justice determines where the application will proceed. 1990, c. E.21, s. 11 (1). R.S.O. R.S.O. These changes, announced during the 2019 Ontario Budget, are intended to provide some relief from the onerous estate administration tax regime. (a)  the person to whom the deceased was married immediately before the death of the deceased or person with whom the deceased was living in a conjugal relationship outside marriage immediately before the death; (c)  the person mentioned in clause (a) and the next of kin. 1990, c. E.21, s. 32 (1). 46 Where the personal representative of a person claims the ownership of any personal property not exceeding in value $800 and the claim is disputed by any other person, the dispute may be determined in a summary manner and section 44 applies with necessary modifications. 15 (1) Where a minor is interested in real property that but for this Act would not devolve on the personal representative, no sale or conveyance is valid under this Act without the written approval of the Children’s Lawyer, or, in the absence of such consent or approval, without an order of a judge. Devolution to personal representative of deceased. Simply put, if an estate trustee does not deal with real property owned by an estate within three years of the … 2 The office of the registrar is a depository for all wills of living persons given there for safekeeping, and the registrar shall receive and keep those wills under such regulations as are prescribed by the rules of court. Note: On January 8, 2021, the day that is six months after the day the Smarter and Stronger Justice Act, 2020 receives Royal Assent, section 17 of the Act is repealed and the following substituted: (See: 2020, c. 11, Sched. C, s. 1 (1). Things you should know about the new Ontario Estate Administration Tax. Powers of personal representative as to dividing estate among persons entitled. Introduction. CONTENTS. 1990, c. E.21, s. 44 (14); 2006, c. 19, Sched. 1990, c. E.22, s. 15 (1); 1994, c. 27, s. 43 (2). (3) The letters of administration shall not be sealed with the seal of the Superior Court of Justice until a certificate has been filed under the hand of the registrar of the court that issued the letters that security has been given in such court in a sum of sufficient amount to cover as well the assets within the jurisdiction of such court as the assets within Ontario, or in the absence of such certificate, until like security is given to the judge of the Superior Court of Justice covering the assets in Ontario as in the case of granting original letters of administration. R.S.O. Trustee Act not to apply in certain cases. R.S.O. R.S.O. 2020, c. 11, Sched. 26 Subject to section 53 of the Trustee Act, no distribution shall be made on an intestacy until after one year from the death of the intestate, and every person to whom in distribution a share is allotted shall, if any debt owing by the intestate is afterwards sued for and recovered or otherwise duly made to appear, refund and pay back to the personal representative the person’s rateable part of that debt and of the costs of suit and charges of the personal representative by reason of such debt out of the part or share so allotted to the person, thereby to enable the personal representative to pay and satisfy such debt, and shall give bond with sufficient sureties that the person will do so. 11, s. 8 (2)). R.S.O. (8) Where by the terms of a will or other instrument in writing under which such an executor, administrator or trustee acts, real or personal property or any right or interest therein, or proceeds therefrom have heretofore been given, or are hereafter to be vested in any person, executor, administrator or trustee for any religious, educational, charitable or other purpose, or are to be applied by them to or for any such purpose, notice of taking the accounts shall be served upon the Public Guardian and Trustee. 8, s. 8). 2, s. 31 (9). 1990, c. E.22, s. 4. R.S.O. Legislative History: 346/19. (See: 2020, c. 11, Sched. In Alberta, the probate fee on an estate of the same value would be $525. 1990, c. E.21, s. 31. C, s. 1 (1). (3) Where the application or grant is limited to part only of the property of the deceased, it is sufficient to set forth in the statement of value only the property and value thereof intended to be affected by such application or grant. Estate Information Return This return is to be completed in addition to an application for a certificate of appointment of estate trustee submitted to the Courthouse (Ministry of the Attorney General). 22 Upon a caveat being lodged, the registrar shall without delay send a copy thereof to the Estate Registrar for Ontario to be entered among the caveats lodged with him or her, and, upon notice of an application being received from the local registrar of the Superior Court of Justice under section 16, the Estate Registrar for Ontario shall without delay forward to him or her notice of any caveat that has been so lodged touching such application, and the notice shall accompany or be embodied in the certificate mentioned in section 17. ONTARIO REGULATION 310/14. 1990, c. E.22, s. 11 (1); 1994, c. 27, s. 43 (2); 2009, c. 33, Sched. C, s. 1 (1). R.S.O. Rights of purchaser in good faith against claims of creditors. 22 (1) The powers of a personal representative under this Act include. (13) Where a claim is established under this section, no procedures shall be commenced to enforce payment of the claim without the permission of the judge. R.S.O. 1990, c. E.21, s. 45 (3); 1994, c. 27, s. 43 (2). 1990, c. E.21, s. 49 (9). Purpose of Form: To be used by the Ministry of Finance to enforce compliance with the Estate Administration Tax Act, 1998. R.S.O. Vesting of real estate not disposed of within 3 years. 1990, c. E.21, s. 47 (1); 2002, c. 24, Sched. (4) A trust corporation may be appointed as administrator under subsection (2) or (3), either alone or jointly with another person. 1990, c. E.21, s. 14 (1). R.S.O. Note: On a day to be named by proclamation of the Lieutenant Governor, section 1 of the Act is amended by adding the following subsection: (See: 2020, c. 11, Sched. Estate administration in Ontario can be a complex legal process. R.S.O. Now, although these changes are welcome, they are small and likely do not have a material impact. 43 Where an executor or administrator has produced evidence to the satisfaction of the judge that the debts of the deceased have been paid and the residue of the estate duly distributed, the judge may make an order directing the bond or other security furnished by the executor or administrator to be delivered up to be cancelled, but where a minor was or is entitled to a part of the estate under the distribution, the order shall not be made until after such notice as the judge may direct has been given to the Children’s Lawyer, and where any person who is a patient in a psychiatric facility under the Mental Health Act 14 (1) If the next of kin, usually residing in Ontario and regularly entitled to administer, is absent from Ontario, the court having jurisdiction may grant a temporary administration to the applicant, or to such other person as the court thinks fit, for a limited time, or subject to be revoked upon the return of such next of kin to Ontario. R.S.O. 7 Where an estate or interest of inheritance in real property is vested on a trust or by way of mortgage in a person solely, it, on his or her death, despite any testamentary disposition, devolves to and becomes vested in the person’s executor or administrator in like manner as if it were personal estate vesting in him or her, and accordingly all the like powers for one only of several joint executors or administrators as well as for a single executor or administrator and for all the executors and administrators together to dispose of and otherwise deal with it belong to the deceased’s executor or administrator with all the like incidents but subject to all the like rights, equities and obligations as if it were personal estate vesting in him or her, and for the purposes of this section the executor or administrator of the deceased shall be deemed in law his or her heirs and assigns within the meaning of all trusts and powers. R.S.O. 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