Is estate administration tax the same as an inheritance tax?
No. The estate administration tax is paid by the estate and is based on the value of the estate.
Inheritance tax is a tax imposed on someone who inherits property or money from the deceased's estate (i.e., the beneficiaries).
Ontario does not impose an inheritance tax.
The estate administration tax is payable only if an estate certificate is issued by the court.
In Ontario, the estate administration tax has been imposed on estates that receive estate certificates since 1998. Before 1998, this tax existed in Ontario as probate fees for many decades.
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