Probate is one of the most misunderstood parts of settling an estate. Understanding it early can save an estate significant time and tax.
Probate is the court process of confirming a will and formally appointing the estate trustee, through an estate certificate (once called letters probate). Banks, land registry and other institutions often require it before they will release or transfer assets.
Ontario charges Estate Administration Tax based on the value of the estate. The first portion of the estate is effectively exempt, and above that the tax is charged at a set rate per thousand dollars of value. An Estate Information Return must also be filed within 180 days of the certificate being issued. For a large estate, the tax and the delay are both significant.
Probate is not something to think about only when someone dies. The most effective steps are taken while the person is alive and well, as part of a coordinated estate plan.
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Book a Consultation遗产认证是处理遗产中最常被误解的环节之一。尽早理解它，能为遗产省下可观的时间与税款。
遗产认证(probate)是法院确认遗嘱、并正式委任遗嘱执行人的程序，通过一份“遗产证书(estate certificate，旧称 letters probate)”完成。银行、土地登记处等机构，往往要求先取得它，才会放行或转移资产。
安省按遗产价值征收“遗产管理税(Estate Administration Tax)”。遗产的起始部分实际上免征，超出部分按每千元价值的固定费率计征。还须在证书签发后180天内提交“遗产信息申报(Estate Information Return)”。对一笔大额遗产而言，税款与延迟都很可观。
遗产认证不是等到有人去世才该想的事。最有效的步骤，是在当事人在世且健康时，作为一套协调的遗产计划的一部分采取的。