BC vs Ontario Probate on an $800,000 Estate: Which Province's Fee System Costs Executors More in 2026

$800,000 Estate, Two Fee Systems, One Question Every Executor Asks

You are the executor of an $800,000 estate. The deceased lived in Vancouver — or maybe Toronto. The estate consists of a $350,000 home, a $250,000 RRSP, a $100,000 TFSA, and $100,000 in non-registered investments. Before you can distribute a single dollar, you need a probate grant. And that grant costs money.

BC calls it a Probate Fee (technically, a grant of probate under the Supreme Court Civil Rules). Ontario calls it the Estate Administration Tax. Both are calculated as a percentage of the estate value — but at different rates, with different thresholds, and with meaningfully different procedures for small estates.

Here is exactly what each province charges, which assets are included, which bypass probate entirely, and what an executor can do to reduce the bill in either jurisdiction.

The Line-by-Line Calculation: BC Probate Fees on $800,000

BC's probate fee schedule under the Probate Fee Act (RSBC 1996, c. 367) uses three tiers:

• $0 to $25,000: No fee
• $25,001 to $50,000: $6 per $1,000 (0.6%)
• Over $50,000: $14 per $1,000 (1.4%)

On an $800,000 probatable estate:

• First $25,000: $0
• Next $25,000 ($25,001 to $50,000): 25 x $6 = $150
• Remaining $750,000 ($50,001 to $800,000): 750 x $14 = $10,500
• Total BC probate fee: $10,650

That 1.4% marginal rate on amounts over $50,000 is the number that matters for any estate of meaningful size. On an $800,000 estate, the effective rate works out to approximately 1.33%.

The Line-by-Line Calculation: Ontario Estate Administration Tax on $800,000

Ontario's Estate Administration Tax Act (1998) uses two tiers:

• $0 to $50,000: $5 per $1,000 (0.5%)
• Over $50,000: $15 per $1,000 (1.5%)

On an $800,000 probatable estate:

• First $50,000: 50 x $5 = $250
• Remaining $750,000 ($50,001 to $800,000): 750 x $15 = $11,250
• Total Ontario Estate Administration Tax: $11,500

Ontario's effective rate on an $800,000 estate is approximately 1.44% — compared to BC's 1.33%. The $850 difference matters, but it is not the main story. The main story is which assets are included in the $800,000 calculation in the first place.

Which Assets Are Actually Included in Probate?

Both provinces calculate probate fees on the value of the "estate" — but that does not mean every asset the deceased owned. In both BC and Ontario, the following assets pass outside the estate and are excluded from the probate calculation:

Assets That Bypass Probate in Both Provinces

• RRSPs and RRIFs with a named beneficiary: If the RRSP names a specific person (not "the estate"), the funds transfer directly to the beneficiary. The RRSP is never part of the probate estate. On our $800,000 example, the $250,000 RRSP with a named beneficiary removes $250,000 from the probatable value
• TFSAs with a named successor holder or beneficiary: Same treatment as RRSPs — the $100,000 TFSA bypasses the estate entirely if a successor holder or beneficiary is designated
• Life insurance with a named beneficiary: Proceeds go directly to the named individual. The insurance payout never enters the estate for probate purposes
• Property held in joint tenancy with right of survivorship: Passes automatically to the surviving joint tenant by operation of law — no probate required
• Assets held in a trust: Inter vivos trusts (including alter ego trusts for those 65+) hold assets outside the estate. On death, the trust distributes according to its terms without probate

The $800,000 Estate After Beneficiary Designations

Apply these rules to our example estate of $350,000 home + $250,000 RRSP + $100,000 TFSA + $100,000 non-registered:

• Home ($350,000): Included in probate (unless held in joint tenancy or a trust)
• RRSP ($250,000): Excluded — named beneficiary designation in place
• TFSA ($100,000): Excluded — successor holder designated
• Non-registered ($100,000): Included in probate
• Probatable estate: $450,000

The revised probate fees on $450,000:

• BC: $0 + $150 + ($400,000 x $14/1,000) = $5,750 (saved $4,900)
• Ontario: $250 + ($400,000 x $15/1,000) = $6,250 (saved $5,250)
• Difference: $500 — down from $850 on the gross estate

Province-of-Residence When the Deceased Owned Property in Both Provinces

Executors face a more complex scenario when the deceased held real property in both BC and Ontario — for example, a primary home in Toronto and a vacation property in Kelowna.

The rule: probate is required in each province where the deceased owned real property. The executor applies for a primary grant in the province of domicile (where the deceased lived permanently) and an ancillary grant (or resealing of the primary grant) in the other province.

• Ontario real property is subject to Ontario Estate Administration Tax regardless of where the deceased lived
• BC real property is subject to BC probate fees regardless of domicile
• Personal property (bank accounts, investments, RRSPs) is probated only in the province of domicile

Domicile is determined by the deceased's permanent connections: where they maintained their primary home, filed their tax returns, held a driver's licence, voted, and maintained their social and professional ties. A snowbird who spent winters in BC but maintained their permanent home, health card, and voter registration in Ontario is domiciled in Ontario.

BC's Small Estate Process vs. Ontario's Certificate of Appointment

The procedural path an executor follows differs meaningfully between the two provinces, particularly for smaller estates.

BC: Small Estate Declaration

BC provides a streamlined process for estates valued at $25,000 or less. The executor files a Small Estate Declaration rather than applying for a full probate grant. This means:

• No court application required
• No probate fees
• Financial institutions and land title offices accept the declaration to release assets
• The executor signs a statutory declaration confirming the estate value and their authority

For estates between $25,001 and $50,000, the executor applies for a standard grant but pays the reduced 0.6% rate — a maximum of $150 on the full $25,000 in that tier.

Ontario: No Formal Small Estate Exemption

Ontario does not offer a statutory small estate process. Every estate requiring institutional cooperation technically needs a Certificate of Appointment of Estate Trustee (the Ontario term for a probate grant). The application goes through the Superior Court of Justice and follows the same process regardless of estate size.

In practice, many Ontario financial institutions release small account balances — typically under $10,000 to $50,000 depending on the institution's internal policy — without requiring a Certificate of Appointment. The executor signs an indemnity agreement, and the institution releases the funds at its own discretion. But this is institutional risk tolerance, not a legal right. The executor cannot compel the release.

Ontario also requires the executor to file an Estate Information Return with the Ministry of Finance within 90 calendar days of receiving the Certificate of Appointment. This return verifies the estate value used to calculate the Estate Administration Tax. BC has no equivalent post-grant filing requirement.

Three Executor Strategies to Reduce Probate Fees in Both Provinces

Whether the estate is in BC or Ontario, the same three strategies reduce the probatable estate value. The savings scale with estate size — and on an $800,000 estate, they are material.

Strategy 1: Beneficiary Designations on Registered Accounts

Naming a specific beneficiary (not "the estate") on every RRSP, RRIF, and TFSA removes those assets from probate. On our $800,000 estate, this alone reduced probatable value by $350,000 and saved $4,900 to $5,250 in fees.

The cost: $0. The time: one phone call or online form per account. This should be the default configuration for every registered account in both provinces. The only reason to name "the estate" as beneficiary is when the graduated rate estate strategy provides a larger tax benefit than the probate fee savings — which is rare on estates under $1 million.

Strategy 2: Joint Tenancy With Right of Survivorship

Adding a child or spouse as a joint tenant on the family home means the property passes by right of survivorship on death — no probate required. On our example, transferring the $350,000 home to joint tenancy would reduce the probatable estate to $100,000 (just the non-registered investments), dropping probate fees to:

• BC: $850 (saved $9,800 from the original $10,650)
• Ontario: $1,000 (saved $10,500 from the original $11,500)

The caution: adding a child as joint tenant triggers potential issues — the transfer may be a taxable disposition, the child's creditors could claim the property, and the property becomes part of the child's marital assets if they divorce. Joint tenancy with a spouse is straightforward; joint tenancy with an adult child requires careful analysis of these risks.

Strategy 3: Alter Ego Trust (Age 65+)

An alter ego trust allows an individual aged 65 or older to transfer assets into a trust during their lifetime. The individual retains full use and control of the assets. On death, the trust distributes the assets to the named beneficiaries without probate — the trust assets are never part of the probate estate.

On an $800,000 estate where $500,000 is placed in an alter ego trust:

• BC probate saved: $7,000
• Ontario probate saved: $7,500
• Trust setup cost: $3,000 to $8,000 (legal fees)

The alter ego trust preserves the principal residence exemption for the home, allows the settlor to maintain full control during their lifetime, and avoids the creditor and matrimonial risks of joint tenancy. For estates above approximately $300,000 in probatable value, the math typically favours the trust over paying the fee.

The Real Comparison: It's Not About the Rate

The headline comparison — BC at 1.4% versus Ontario at 1.5% — suggests Ontario is always more expensive. That is technically true on a gross estate basis. But the practical difference on an $800,000 estate is $850 before any planning and $500 after basic beneficiary designations. Neither amount justifies moving provinces.

The differences that actually matter to executors are procedural:

• BC's Small Estate Declaration saves time and money for estates under $25,000 — Ontario has no equivalent
• Ontario's Estate Information Return creates a 90-day compliance obligation that BC does not impose
• Cross-provincial property triggers dual probate fees — the combined cost can be larger than either province alone
• Both provinces allow the same probate-avoidance strategies (beneficiary designations, joint tenancy, trusts) — the savings from these strategies dwarf the $850 rate difference

For an executor handling an $800,000 estate in either province, the priority should not be comparing fee schedules. The priority should be identifying which assets can be removed from the probate estate entirely. Moving $350,000 of registered accounts outside probate saves five to six times more than the difference between the two provinces' rates.

What This Means for Estate Planning in 2026

BC and Ontario represent Canada's two largest probate fee regimes outside the Maritimes. Both are material costs on estates above $500,000. But the comparison between them is less important than the comparison between a planned estate and an unplanned one.

An $800,000 estate with no planning pays $10,650 (BC) or $11,500 (Ontario). The same estate with basic beneficiary designations pays roughly half that. Add joint tenancy on the home, and the fee drops to under $1,000. Layer on an alter ego trust, and it approaches zero.

The province you live in determines the rate. The planning you do determines how much of the estate is subject to that rate. For most families, the second decision is worth 10 times more than the first.

If you are an executor managing an estate with assets in either province — or both — the first step is a complete asset inventory showing which assets pass through probate and which pass outside it. A financial planner specializing in inheritance planning can map the probate exposure across provinces and identify the lowest-cost path for each asset class. On an $800,000 estate, the difference between the most expensive and least expensive approach is not $850. It is $10,000.