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The Ontario estate information return is a form the estate trustee files with the Ministry of Finance within 180 calendar days after the court issues the estate certificate. It lists what the person owned when they died and what it was worth, and the estate administration tax is settled from it. File it even if the tax comes out to zero.
Who files the Ontario estate information return, and how
The estate representative does. That’s the executor or other trustee named on the certificate. The return goes to the ministry online, by mail, by courier, in person or by fax. Ontario calls online filing the fastest and easiest option, and we’d agree, because you get a record that it went in.
The clock starts when the certificate is issued, not when the person died. It runs for 180 calendar days, weekends included. Put the date in a calendar the day the certificate arrives.
What goes on it
The return describes the estate’s makeup and value at the date of death. Real estate is entered at its appraised value on that date, even if the house later sells for more or less. Bank accounts, investments, vehicles and business interests go in too, with some exceptions such as jointly owned assets and accounts with a named beneficiary.
Keep the proof. Ontario says supporting records can include account statements and appraiser opinions, and you must keep them for four years. A shoebox is fine, as long as it’s complete.
A worked example, step by step
A house appraised at $500,000 at the date of death carries a $120,000 mortgage. There’s also $70,000 in a bank account in the deceased’s name alone, and a $20,000 car. A $150,000 RRSP names a daughter as beneficiary.
The mortgage on Ontario real estate can be deducted. The RRSP is outside the estate because of its named beneficiary. So the value is $500,000 minus $120,000 plus $70,000 plus $20,000, which is $470,000. Tax is $15 per $1,000 above $50,000, so 420 units of $1,000 gives $6,300. Our probate fee and estate administration tax calculator shows the same figure.
| Item | Counts in the estate? |
|---|---|
| House, at date-of-death appraisal | Yes |
| Mortgage on that house | Comes off the house’s value |
| Funeral costs, lawyer’s fees, loans, credit cards | Cannot reduce the value |
| RRSP with a named beneficiary | No |
| Jointly owned assets | Generally no |
What if the house sells for something different?
Ontario is clear that the return uses the date-of-death value even when the sale later goes for more or less. Suppose it sells for $540,000. You don’t redo the return for that. But the sale can have its own tax effect on the estate’s final return, and you can test the gain in the capital gains tax calculator. A principal residence may be sheltered, though that depends on the designation.
The final income tax return is a separate job with a separate deadline, and the tax on registered plans can be large. The retirement income tax calculator gives a rough idea.
Mistakes, corrections and penalties
The expensive mistake is deducting things you can’t. Funeral expenses, lawyer’s fees, loans and credit card debts do not reduce the value, according to the Ontario page. Only mortgages and liens on Ontario real property do.
What if you find a mistake later, or a forgotten account? File an amended return within 60 days of discovering it. The ministry can assess within four years after the tax was due, and later if there was misrepresentation or fraud. A representative who misstates the estate can face a fine of at least $1,000 and up to twice the tax payable, up to two years in prison, or both.
And if the estate is small? You still file, because the 180-day rule applies whether or not the tax works out to zero. Estates at $50,000 or less owe no tax, but the paperwork is still expected.
Where the numbers come from
Everything about deadlines, valuation, deductions, record keeping and penalties comes from the Ontario Ministry of Finance page on the estate administration tax, which we read in 2026. The example’s tax comes from our estate tax calculator using the $15 per $1,000 rate above $50,000. We have no link with the Government of Ontario, and the page is the place to confirm the current form and filing options before you file.
Frequently asked questions
When is the Ontario estate information return due?
Within 180 calendar days after the estate certificate is issued, even if the tax works out to zero.
How do I file it?
Online, by mail, by courier, in person or by fax. Ontario calls online the fastest and easiest.
Which value do I use for the house?
The appraised value at the date of death, even if the property later sells for more or less.
Can I deduct funeral costs or credit cards?
No. Funeral expenses, lawyer's fees, loans and credit card debts cannot reduce the value. Mortgages and liens on Ontario real property can.
What if I find an error after filing?
File an amended return within 60 days of discovering it. Keep your supporting records for four years.
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Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.