Small Estate Certificate in Ontario (Form 74.1A): Who Qualifies and How to Apply

Last updated: October 13, 2026

Small Estate Certificate in Ontario (Form 74.1A): Who Qualifies and How to Apply

Quick answer: If someone died leaving an estate worth $150,000 or less, the person entitled to administer it can apply to the Superior Court of Justice for a small estate certificate instead of a full certificate of appointment of estate trustee (Rules of Civil Procedure, Rule 74.1). The application is Form 74.1A, a sworn affidavit. You must send it to the beneficiaries at least 30 days before filing, and estate administration tax applies to the value above $50,000. Minute Notary commissions Form 74.1A online by video for $24.95 per seal plus HST. The form itself includes a video-conference jurat. We do not prepare the application or advise on the estate.

Since April 1, 2021, Ontario has offered an optional, simplified probate route for estates valued at $150,000 or less: the small estate certificate. It gives the estate trustee authority to manage the assets listed in the certificate. It is still a court application, it still has rules about notice and tax, and the application is still sworn.

This guide explains who qualifies, what the application asks for, the documents that go with it, the notice and tax rules, what happens if more assets turn up, and how to have the application commissioned. If you have a question about your appointment, contact us or call (613) 434-5555. We commission the application; for advice on the estate, see an estates lawyer.

Caption: The small estate route is open only if the estate is worth $150,000 or less on the date of death.

Key Takeaways

Who Qualifies

The estate must be small. The Estates Act defines a "small estate" as one that does not exceed the amount set by regulation, and O. Reg. 110/21 sets that amount at $150,000. Part 8 of Form 74.1A asks you to declare that "the total value of the estate on the date of death is not more than $150,000."

What goes into the value. Parts 3 and 4 of Form 74.1A list each asset at its value on the date of death:

• Real property: real estate, "net of encumbrances such as mortgages". Leave out Ontario real estate held jointly that passes by survivorship, and real estate outside Ontario.
• Personal property: "such as household effects, bank accounts, investments". Personal effects can be one entry. Leave out money or property held jointly that passes by survivorship, and anything paid under a beneficiary designation, for example a life insurance policy, a registered pension plan, an RRSP, a RRIF, a LIRA or a TFSA.
• Not deducted: Ontario's Estate Administration Tax page lists debts that do not reduce the value, including funeral expenses, a lawyer's fee, vehicle loans, credit card debts and lines of credit. A mortgage or lien on included real estate is deducted.

Do not write bank account numbers on the form. Describe each asset the same way in the application and in the draft certificate (Form 74.1C), in the detail the bank or other holder of the asset needs. Ontario's small estate guide gives the example of a car: VIN, year, make and model.

The applicant must be entitled to apply. Part 5 of the form asks why you are entitled: for example, you are named as estate trustee in the will, a court order appoints you, or there is no will naming you and you are the deceased's spouse, partner or relative. When someone dies without a will, Ontario's guide says the spouse or common-law partner usually has the first right to apply, then next-of-kin. Part 5 also has a box for a person who is not automatically entitled to ask for an order under the Estates Act, s. 29(3) ("special circumstances").

If you are unsure whether an asset counts, or whether you are the right person to apply, ask an estates lawyer before you start: the declaration in Part 8 is sworn.

What Goes With the Application

Rule 74.1.03(1) lists the package you file:

Ontario's guide puts it plainly: "An application and an affidavit must be sworn/affirmed before a Commissioner for taking affidavits who must also sign the document."

Form 74.1A itself has ten parts: information about the deceased, the will, the assets (real property and personal property), your entitlement to apply, the beneficiaries, the deceased's relationships, the declarations, the estate administration tax, and the bond. It ends with "I MAKE OATH AND SAY (or AFFIRM) that the information contained in this application and in any attached schedules is true, to the best of my knowledge and belief." If there is more than one applicant, the form says to attach a separate sheet for the additional affidavits, so each applicant swears.

If there is a will, the original is attached to one of three affidavits (r. 74.1.03(1)(d)):

• Form 74D, affidavit of execution: usually sworn by a witness who saw the will signed. See our guide to the affidavit of execution of a will.
• Form 74E, affidavit of condition: if the will has an alteration, erasure or interlineation that was not attested.
• Form 74F: for a handwritten (holograph) will, attesting that the handwriting and signature are the deceased's.

What a notary can and cannot do: A notary public confirms your identity, administers the oath or affirmation, watches you sign and commissions Form 74.1A or another affidavit in the package. A notary does not prepare the forms, value the estate, decide who is entitled to apply or to inherit, or advise on tax or the bond. For those questions, see an estates lawyer.

The 30-Day Notice

You cannot file right away. Rule 74.1.03(3) requires you to send these documents to every person entitled to share in the distribution of the estate, including charities and contingent beneficiaries:

1. the application (Form 74.1A), with any attachments; and
2. if there is a will, a copy of the will and any codicils (or, for someone left only a specific item or amount, the part of the will that applies to them).

The copy you send must already be sworn. Ontario's guide says the application sent to beneficiaries "must have been signed by you before a Commissioner for Taking Affidavits in Ontario, who must have also signed the document." The form ends with a notice telling each recipient that they can oppose the application by filing a Notice of Objection (Form 75.1).

Then you wait: the application "may not be filed … until at least 30 days after" you have done this (r. 74.1.03(2)). If you are the only beneficiary, Part 8 of the form lets you skip the sending declaration and give the reason instead.

Documents go by email to the person's last known email address, or by mail or courier to their last known address (r. 74.1.03(7)).

Caption: Every beneficiary gets the application and the will at least 30 days before you file.

Estate Administration Tax

A small estate certificate is an "estate certificate" under the Estate Administration Tax Act, so the tax applies.

• No tax on an estate of $50,000 or less (s. 2(2)(b)).
• Above $50,000: $15 for each $1,000, or part of $1,000, of the value above $50,000 (s. 2(6.1)).
• Paid up front. You deposit the amount of the tax when you file the application (s. 3(1)). It is applied to the tax when the certificate is issued, and refunded if no certificate is issued (s. 3(5) and (6)).
• Estate Information Return. The estate representative files a return with the Ministry of Finance no later than 180 days after the certificate is issued (O. Reg. 310/14, s. 3(1)). Ontario's guide says the return is needed "even if the value of the estate is less than $50,000 and no tax is payable."

Example. An estate worth $120,000: $120,000 − $50,000 = $70,000, which is 70 × $15 = $1,050 in tax.

After the Certificate

The registrar issues the certificate in Form 74.1C if satisfied that the estate was a small estate on the date of death, the application is complete, and the tax deposit is paid or a judge has ordered otherwise. If not, the registrar refuses with a notice in Form 74.1D, or refers the application to a judge if it raises an issue that needs one (r. 74.1.04). Ontario's guide says small estate applications are usually processed within five business days, longer if something is missing or a judge has to decide an issue.

If more assets turn up later:

• Still $150,000 or less: apply for an amended small estate certificate in Form 74.1E, with the same notice rules (r. 74.1.05). The amended certificate replaces the original. A second amendment needs a motion to a judge (r. 74.1.05(5)).
• Now over $150,000: apply for a certificate of appointment of estate trustee under Rule 74, which replaces the small estate certificate (r. 74.1.06). Our guide to the certificate of appointment of estate trustee explains that application.

How the Signing Works with Minute Notary

The form already allows video. Form 74.1A asks the commissioner to select "in person OR by video conference" and prints the video jurats, for when you and the commissioner are in the same city or town and for when you are not. Both end "in accordance with O. Reg. 431/20".

The legal basis. The Commissioners for Taking Affidavits Act requires an oath to be taken in the commissioner's physical presence unless the regulations provide otherwise (s. 9(1) and (2)). O. Reg. 431/20 provides otherwise: you and the notary must be able to see, hear and talk to each other in real time for the whole appointment, the notary confirms your identity and makes sure you understand what you are signing, and the notary keeps a record (ss. 1 and 2).

1. Finish the application first. Complete every part of Form 74.1A and any schedules, and leave it unsigned.
2. Book the appointment. Contact us or call (613) 434-5555 and tell us it is a small estate application. Appointments run every day, 8:00 AM to 8:00 PM (Ottawa time).
3. Upload the completed, unsigned application and your photo ID before the call.
4. On the call: show valid government photo ID, swear or affirm out loud, and sign while the notary watches.
5. The notary completes the video jurat, signs and applies the seal. You receive the commissioned application as a PDF.
6. You send it to the beneficiaries, wait 30 days, then file with the rest of the package and the tax deposit.

Because the commissioned application is what you send to the beneficiaries, have it sworn before you start the 30-day notice.

Caption: Form 74.1A carries its own video conference jurat, so the application can be sworn by video.

Pricing

Note: prices are before HST and cover commissioning only. The estate administration tax deposit and any bond are separate. We do not prepare the application or give legal advice.

See every posted rate on our pricing page.

Frequently Asked Questions

What is a small estate certificate in Ontario?

It is a certificate from the Superior Court of Justice for an estate worth $150,000 or less on the date of death. It gives the estate trustee named in it authority to manage the assets listed in it. It is an optional, simpler alternative to the regular certificate of appointment of estate trustee (Rule 74.1).

What counts as a small estate?

An estate that does not exceed $150,000, the amount prescribed by O. Reg. 110/21 under the Estates Act. Form 74.1A asks you to declare that the total value of the estate on the date of death is not more than $150,000.

Do I have to notify the beneficiaries before I apply?

Yes. You send the application, and a copy of the will if there is one, to every person entitled to share in the estate, including charities and contingent beneficiaries, and you cannot file until at least 30 days after doing so (Rule 74.1.03(2) and (3)). Documents for a minor go to a parent or guardian and to the Children's Lawyer.

Is there estate administration tax on a small estate?

Yes, if the estate is worth more than $50,000. A small estate certificate is an estate certificate under the Estate Administration Tax Act. There is no tax on the first $50,000, then $15 for each $1,000 or part of $1,000 above it. The deposit is paid when you apply. An Estate Information Return is due within 180 days after the certificate is issued, even when no tax is payable.

What if I find more assets after the certificate is issued?

If the estate is still worth $150,000 or less, you can apply for an amended small estate certificate (Form 74.1E); a further amendment needs a motion to a judge. If the estate now exceeds $150,000, you apply for a certificate of appointment of estate trustee under Rule 74 instead.

Can I swear Form 74.1A online?

Yes. Form 74.1A is sworn or affirmed, and the form itself includes a jurat for swearing by video conference in accordance with O. Reg. 431/20. You and the commissioner must see, hear and talk to each other the whole time, and the commissioner confirms your identity.

Can the notary prepare my small estate application?

No. The notary confirms your identity, administers the oath or affirmation and commissions the application. We do not prepare the forms, value the estate, decide who is entitled to apply or give legal advice. For advice on the estate, see an estates lawyer.

How much does it cost to have Form 74.1A commissioned online?

$24.95 per seal, plus HST. The application is one sworn document for the applicant; if two people apply together, each swears. Other affidavits in the package, such as an affidavit of execution sworn by a will witness, are separate seals. Online payments also carry a card processing fee of 2.9% + $0.30.

Final Recommendation

If the estate is clearly worth $150,000 or less, the small estate certificate is usually the simpler route. Add up the value carefully using the Province's rules on what counts, complete Form 74.1A, and have it sworn. Then send it and the will to every beneficiary, wait the 30 days, and file it with the rest of the package and the tax deposit. If the value is close to the line, an asset is hard to value, or someone may object, talk to an estates lawyer first.

Book Your Appointment

Need your small estate application (Form 74.1A) commissioned? Minute Notary commissions it by secure video for $24.95 per seal plus HST.

• Contact us: Ask a question or request an appointment
• Call: (613) 434-5555
• Service page: Affidavits
• Related guide: Affidavit of execution of a will (Form 74D)
• Hours: Every day, Saturday and Sunday included, 8:00 AM to 8:00 PM (Ottawa time)

Sources

• Estates Act, R.S.O. 1990, c. E.21 (Ontario), ss. 1 and 29
• O. Reg. 110/21: Small Estates (Ontario)
• Rules of Civil Procedure, R.R.O. 1990, Reg. 194 (Ontario), Rule 74.1
• Estate Administration Tax Act, 1998 (Ontario), ss. 1 to 3
• O. Reg. 310/14: Information Required Under Section 4.1 of the Estate Administration Tax Act, 1998 (Ontario), s. 3
• Ontario — Probate of a small estate
• Ontario — Estate Administration Tax
• Ontario Court Forms — Pre-formatted fillable estates forms (Forms 74.1A to 74.1F)
• Commissioners for Taking Affidavits Act, R.S.O. 1990, c. C.17 (Ontario), s. 9
• O. Reg. 431/20: Administering Oath or Declaration Remotely (Ontario)