Estate Administration Tax Act, 1998, S.O. 1998, c. 34, Sched.

Definitions 1 (1) In this Act, “estate certificate” means, (a) a grant of probate, administration or testamentary guardianship by the Ontario Court (General Division) or the Surrogate Court made before January 1, 1995, but not a grant of double probate, a cessate grant or a grant of administration de bonis non administratis by either of those courts before that date, (b) a certificate of appointment of estate trustee issued by the Ontario Court (General Division) or the Superior Court of Justice after December 31, 1994, including a small estate certificate or an amended small estate certificate but not a certificate of succeeding estate trustee or a certificate of estate trustee during litigation issued by that court after that date; (“certificat successoral”) “estate representative” includes, with respect to the estate of a deceased person, (a) an executor or administrator of the estate, (b) a person entitled to act in the capacity of executor or administrator of the estate, (c) a person appointed as guardian of a person who is a beneficiary of the estate of the deceased person or as guardian of the beneficiary’s property, (d) an estate trustee, (e) an estate trustee with a will, and (f) an estate trustee without a will; (“représentant successoral”) “value of the estate” means the value which is required to be disclosed under section 32 of the Estates Act (or a predecessor thereof) of all the property that belonged to the deceased person at the time of his or her death less the actual value of any encumbrance on real property that is included in the property of the deceased person. (“valeur de la succession”) 1998, c. 34, Sched., s. 1; 2001, c. 23, s. 86; 2024, c. 12, Sched. 2, s. 1. Interpretation re Retail Sales Tax Act (2) Any provision of the Retail Sales Tax Act that applies for the purposes of this Act shall be read as though, (a) the tax payable by a purchaser under that Act is the tax payable by an estate under this Act; (b) an amount to be remitted by a vendor under that Act is an amount payable by an estate representative under this Act; and (c) references to a “person” in that Act were read as including an estate. 2011, c. 9, Sched. 14, s. 1. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 86 - 05/12/2001 2011, c. 9, Sched. 14, s. 1 - 12/05/2011 2024, c. 12, Sched. 2, s. 1 - 16/05/2024 Tax on estate 2 (1) A tax determined in accordance with this section is payable to the Crown in right of Ontario by the estate of a deceased person immediately upon the issuance of an estate certificate. 1998, c. 34, Sched., s. 2 (1). Exemption (2) An estate is exempt from tax under this Act if, (a) the value of the estate does not exceed $1,000 and the application for an estate certificate in respect of the estate is made before January 1, 2020; or (b) the value of the estate does not exceed $50,000 and the application for an estate certificate in respect of the estate is made on or after January 1, 2020. 2019, c. 7, Sched. 21, s. 1 (1). Amount, certificate sought before May 12, 1960 (3) The amount of tax payable upon the issuance of an estate certificate for which application is made after May 14, 1950 and before May 12, 1960 is $2.50 for each $1,000 or part thereof of the value of the estate. 1998, c. 34, Sched., s. 2 (3). Amount, certificate sought before September 1, 1966 (4) The amount of tax payable upon the issuance of an estate certificate for which application is made after May 11, 1960 and before September 1, 1966 is $3 for each $1,000 or part thereof of the value of the estate. 1998, c. 34, Sched., s. 2 (4). Amount, certificate sought before June 8, 1992 (5) The amount of tax payable upon the issuance of an estate certificate for which application is made after August 31, 1966 and before June 8, 1992 is $5 for each $1,000 or part thereof of the value of the estate. 1998, c. 34, Sched., s. 2 (5). Amount, certificate sought after June 7, 1992 (6) The amount of tax payable upon the issuance of an estate certificate for which application is made after June 7, 1992 and before January 1, 2020 is, (a) five dollars for each $1,000 or part thereof of the first $50,000 of the value of the estate; and (b) fifteen dollars for each $1,000 or part thereof by which the value of the estate exceeds $50,000. 1998, c. 34, Sched., s. 2 (6); 2019, c. 7, Sched. 21, s. 1 (2). Amount, certificate sought on or after January 1, 2020 (6.1) The amount of tax payable upon the issuance of an estate certificate for which application is made on or after January 1, 2020 is $15 for each $1,000 or part thereof by which the value of the estate exceeds $50,000. 2019, c. 7, Sched. 21, s. 1 (3). Subsequently-discovered property of the estate (7) If, after an estate certificate is issued, a statement is delivered under subsection 32 (2) of the Estates Act disclosing subsequently-discovered property of the estate, tax in respect of the value of the property is payable when the statement is delivered. 1998, c. 34, Sched., s. 2 (7). Payment by estate representative (8) Tax is payable by the estate representative in his, her or its representative capacity only. 1998, c. 34, Sched., s. 2 (8). Section Amendments with date in force (d/m/y) 2019, c. 7, Sched. 21, s. 1 (1-3) - 29/05/2019 CTS 6 FE 25 - 1 - 06/02/2025 Deposit on account of tax 3 (1) When an application for an estate certificate is made, the applicant shall deposit the amount determined in accordance with this section with an official of the court at which the application is made. 1998, c. 34, Sched., s. 3 (1). Amount of deposit (2) Subject to subsection (3), the amount to be deposited is an amount equal to the tax that will become payable by the estate under this Act. 1998, c. 34, Sched., s. 3 (2). Amount based on estimate (3) If the applicant is able only to estimate the value of the estate when making the application, the amount to be deposited shall be based on the estimated value. 1998, c. 34, Sched., s. 3 (3). Same (4) If the amount to be deposited is based on the estimated value of the estate, the applicant shall give the undertaking described in subsection 4 (3) when making the application. 1998, c. 34, Sched., s. 3 (4). Payment of tax (5) The amount deposited shall be applied to reduce the estate’s liability for tax under this Act on the issuance of the estate certificate. 1998, c. 34, Sched., s. 3 (5). Refund of deposit (6) The amount deposited shall be refunded if no estate certificate is issued. 1998, c. 34, Sched., s. 3 (6). Partial refund (7) If the amount deposited is based upon an estimated value, and if the estimated value of the estate is greater than the actual value subsequently ascertained, the amount referable to the difference shall be refunded. 1998, c. 34, Sched., s. 3 (7). Restriction on issuance of estate certificate 4 (1) A person who wishes to obtain an estate certificate before making the deposit required by section 3 may apply to the Superior Court of Justice, without notice, for issuance of the certificate. 1998, c. 34, Sched., s. 4 (1); 2001, c. 23, s. 87. Same (2) The estate certificate shall not be issued before the deposit required by section 3 is made unless a judge is satisfied, based upon the applicant’s affidavit and upon such other material as the judge may require, (a) that the estate certificate is urgently required; (b) that financial hardship would result from not issuing the estate certificate before the deposit is made; and (c) that sufficient security for the payment of the tax under this Act has been furnished to the court. 1998, c. 34, Sched., s. 4 (2). Restriction, deposit based on estimate (3) If the amount of the deposit is based upon an estimated value, the estate certificate shall not be issued until the applicant for the certificate gives the court a signed undertaking that the applicant will, within six months after giving the undertaking, (a) file a sworn statement of the actual total value of the estate; and (b) pay any additional tax payable under this Act if the actual value is higher than the estimated value. 1998, c. 34, Sched., s. 4 (3). Undertaking not fulfilled (4) If the undertaking is not fulfilled, the court may, on the request of the registrar of the court, make an order for compliance. 1998, c. 34, Sched., s. 4 (4). Section Amendments with date in force (d/m/y) 2001, c. 23, s. 87 - 05/12/2001 Duty to give information Application 4.1 (1) This section applies in respect of applications for estate certificates that are made on or after January 1, 2013, or on or after such later date as may be prescribed by the Minister of Finance. 2011, c. 9, Sched. 14, s. 2. Duty to give information (2) If an estate representative makes an application for an estate certificate, the estate representative shall give the Minister of Revenue such information about the deceased person as may be prescribed by the Minister of Finance. 2011, c. 9, Sched. 14, s. 2. Time and manner (3) The information required under subsection (2) shall be given within the time and in the manner as may be prescribed by the Minister of Finance. 2011, c. 9, Sched. 14, s. 2. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 14, s. 2 - 12/05/2011 Assessments 4.2 The Minister of Revenue may assess an estate in respect of its tax payable under this Act. 2011, c. 9, Sched. 14, s. 2. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 14, s. 2 - 12/05/2011 Notice of assessment, etc. 4.3 Subsections 18 (4) to (9) of the Retail Sales Tax Act apply, with necessary modifications, for the purposes of assessments and reassessments under this Act. 2011, c. 9, Sched. 14, s. 2. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 14, s. 2 - 12/05/2011 Reassessments 4.4 (1) The Minister of Revenue may reassess an amount previously assessed under section 4.2 or reassessed under this section. 2011, c. 9, Sched. 14, s. 2. Same (2) The provisions in this Act that apply to assessments apply with necessary modifications to reassessments. 2011, c. 9, Sched. 14, s. 2. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 14, s. 2 - 12/05/2011 Time limit for assessment, reassessment 4.5 (1) Subject to subsection (2), the Minister of Revenue may assess or reassess an estate for its tax payable under this Act within four years after the day the tax became payable. 2011, c. 9, Sched. 14, s. 2. Exceptions (2) The Minister may, at any time he or she considers reasonable, assess or reassess an estate’s tax payable if the Minister establishes, (a) that any person failed to comply with section 4.1; or (b) that any person made a misrepresentation that is attributable to neglect, carelessness or wilful default, or has committed any fraud in supplying any information regarding an estate or in omitting to disclose any information regarding the estate. 2011, c. 9, Sched. 14, s. 2. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 14, s. 2 - 12/05/2011 Refunds 4.5.1 (1) The Minister of Revenue shall refund any overpayment of tax paid by an estate under this Act if, (a) the estate representative has given the information required by section 4.1 to the Minister within four years after the issuance of the estate certificate; (b) the Minister has confirmed that there has been an overpayment of tax paid under this Act; and (c) the Minister has received a written request for the refund during any of the time periods that relate to the estate as described in subsection (2). 2019, c. 7, Sched. 21, s. 2. Time periods (2) The following are the time periods that relate to an estate referred to in clause (1) (c): 1. The time period that begins on the day that the estate certificate for the estate is issued and ends 12 years after that day. 2. The time period that begins on the date of any notice of assessment of the estate under section 4.2 or reassessment of the estate under section 4.4 and ends two years after that day. 2019, c. 7, Sched. 21, s. 2. Section Amendments with date in force (d/m/y) 2019, c. 7, Sched. 21, s. 2 - 29/05/2019 Objections and appeals 4.6 (1) An estate representative may object to or appeal from an assessment or a reassessment made in respect of an estate under this Act. 2011, c. 9, Sched. 14, s. 2. Same (2) Sections 24 to 30 of the Retail Sales Tax Act apply, with necessary modifications, with respect to objections and appeals under this section. 2011, c. 9, Sched. 14, s. 2. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 14, s. 2 - 12/05/2011 Audit and inspection 4.7 (1) The Minister of Revenue may appoint one or more inspectors who are authorized to exercise any of the powers and perform any of the duties of a person authorized by the Minister of Finance under subsection 31 (1) of the Retail Sales Tax Act for any purpose relating to the administration and enforcement of this Act. 2011, c. 9, Sched. 14, s. 2. Same (2) Subsections 31 (1), (2), (2.1) and (2.2) of the Retail Sales Tax Act apply, with necessary modifications, with respect to the administration and enforcement of this Act. 2011, c. 9, Sched. 14, s. 2. Interference with inspection (3) No person shall prevent or interfere with, or attempt to prevent or interfere with, an inspector doing anything that he or she is authorized to do under this section. 2011, c. 9, Sched. 14, s. 2. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 14, s. 2 - 12/05/2011 Confidentiality 4.8 (1) Subject to subsection (2), the rules concerning confidentiality in subsections 17 (1) to (8) of the Retail Sales Tax Act apply, with necessary modifications, for the purposes of the administration and enforcement of this Act. 2011, c. 9, Sched. 14, s. 2. Exception (2) For any of the following purposes, the Minister of Revenue and any person employed by the Crown who is engaged in, directly or indirectly, the administration or enforcement of this Act or in the development and evaluation of tax policy for the Crown may communicate information or material obtained in the course of his or her duties, or allow it to be communicated, to another person employed by the Crown or may receive information and material in the course of his or her duties from another person employed by the Crown: 1. For use in developing or evaluating tax policy for the Crown. 2. For use in developing or evaluating a program that confers a benefit. 3. For use in the administration or enforcement of an Act that imposes a tax or confers a benefit. 2011, c. 9, Sched. 14, s. 2. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 14, s. 2 - 12/05/2011 Records 4.9 Every estate representative shall keep, at their residence or place of business, records and books of account in the form and containing the information that will enable the accurate determination of the tax payable under this Act. 2011, c. 9, Sched. 14, s. 2. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 14, s. 2 - 12/05/2011 Recovery of tax 5 (1) The Minister of Finance may commence proceedings to recover any tax payable after this section comes into force that has not been paid. 1998, c. 34, Sched., s. 5 (1). Compliance order (1.1) The Minister of Revenue may commence proceedings to obtain an order directing a person who fails to comply with or contravenes this Act or the regulations to comply with one or more specific provisions of this Act or the regulations, or restraining the person from contravening one or more specific provisions of this Act or the regulations. 2011, c. 9, Sched. 14, s. 3. Same (2) A proceeding may be brought in any court of competent jurisdiction in the name of the Minister of Finance or in his or her name of office and may be continued by his or her successor in office as if no change had occurred. 1998, c. 34, Sched., s. 5 (2). Same (3) Subsection (1) is in addition to any other remedy available to the Crown for the recovery of a debt due to the Crown. 1998, c. 34, Sched., s. 5 (3). Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 14, s. 3 - 12/05/2011 Offences Failure to comply with s. 4.1 5.1 (1) Every person is guilty of an offence who fails to comply with section 4.1. 2011, c. 9, Sched. 14, s. 4. False or misleading statements (2) Every person is guilty of an offence who, in giving information required under section 4.1, makes or assists in making a statement that, at the time and in light of the circumstances under which it was made, is false or misleading in respect of any fact, or that omits to state any fact the omission of which makes the statement false or misleading. 2011, c. 9, Sched. 14, s. 4. Exception (3) No person is guilty of an offence under subsection (2) if the person did not know that the statement or omission was false or misleading and in the exercise of reasonable diligence could not have known that the statement or omission was false or misleading. 2011, c. 9, Sched. 14, s. 4. Penalty (4) Every person who is guilty of an offence under subsection (1) or (2) is liable on conviction, (a) to a fine equal to an amount that is at least $1,000, but does not exceed twice the amount of tax payable by the estate if that amount is greater than $1,000; (b) to imprisonment for a term of not more than two years; or (c) to both clauses (a) and (b). 2011, c. 9, Sched. 14, s. 4. Offence, confidentiality (5) Every person who contravenes section 4.8 is guilty of an offence and on conviction is liable to a fine of not more than $2,000. 2011, c. 9, Sched. 14, s. 4. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 14, s. 4 - 12/05/2011 Regulations 6 (1) The Lieutenant Governor in Council may make regulations, (a) exempting an estate from the payment of all or part of the tax under this Act on the basis of the value of the estate or on such other basis as the Lieutenant Governor in Council considers appropriate; (b) providing for the refund of all or part of the tax payable by an estate under this Act and providing for the manner of applying for a refund; (c) prescribing procedures to be followed and information or evidence to be given to any person by a person applying for an estate certificate, for the purpose of establishing the value of the estate; and (d) providing for such administrative and procedural matters as are considered necessary or advisable to carry out the intent and purpose of this Act. 1998, c. 34, Sched., s. 6 (1). Scope of regulations (2) A regulation may be general or particular in its application. 1998, c. 34, Sched., s. 6 (2). Retroactivity (3) A regulation is, if it so provides, effective with reference to a period before it is filed. 1998, c. 34, Sched., s. 6 (3). Regulations, Minister 6.1 The Minister of Finance may make regulations prescribing anything referred to in this Act as prescribed by the Minister of Finance. 2011, c. 9, Sched. 14, s. 5. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 14, s. 5 - 12/05/2011 Transition 7 (1) This section applies with respect to estates for which an estate certificate was issued after May 14, 1950 and before the day on which the Tax Credits and Revenue Protection Act, 1998 receives Royal Assent. 1998, c. 34, Sched., s. 7 (1). Exemption (2) The estate of Donald Valentine Eurig, who died on or about October 14, 1993, is exempt from tax under this Act. 1998, c. 34, Sched., s. 7 (2). Fees (3) Amounts paid before the Tax Credits and Revenue Protection Act, 1998 receives Royal Assent as fees for the issuance of an estate certificate under the Administration of Justice Act or under the Surrogate Courts Act for an estate shall be applied to discharge the estate’s liability for tax under this Act. 1998, c. 34, Sched., s. 7 (3). 8 Omitted (provides for coming into force of provisions of this Act). 1998, c. 34, Sched., s. 8. 9 Omitted (enacts short title of this Act). 1998, c. 34, Sched., s. 9. ______________