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Small Estate Certificate Support — Form 74.1A (Ontario)
Ontario's Small Estate Certificate is the streamlined probate route for estates of $150,000 or less at the date of death, run on Form 74.1A under Rules 74.1 of the Rules of Civil Procedure. It is simpler than the regular Certificate of Appointment of Estate Trustee, but the asset list, the 30-day pre-filing notice and the form set still have to line up — and the August 13, 2025 amendments under O. Reg. 72/25 refreshed the forms again, so the version on file matters. Our Canadian template writes the submissions you attach to Form 74.1A: a clean asset matrix that feeds the draft certificate item for item, the Estate Administration Tax computed on the first-$50,000-exempt rule, the 180-day Estate Information Return signposted, and the post-grant duties laid out. It does not replace the official form — it is the cover letter and checklist that get the file through the Estates Office first time.
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Small Estate Certificate — Application Support
Submissions And Checklist For An Application For A Small Estate Certificate (Form 74.1A) — Estate Of Patrick J. O’donnell · June 13, 2026
Margaret R. O’Donnell
142 Bayview Avenue, Apt 7, Toronto ON M4G 3B6
+1 (416) 555-0188
margaret.odonnell@email.ca
June 13, 2026
Superior Court of Justice — Estates Office (Ontario)
Attached to Application for a Small Estate Certificate (Form 74.1A)
SMALL ESTATE CERTIFICATE — APPLICATION SUPPORT
Estate value: $128,500.00
To the Estates Office of the Superior Court of Justice,
I, Margaret R. O’Donnell, am applying for a Small Estate Certificate under Rules 74.1 of the Rules of Civil Procedure (Ontario) and the Estates Act, R.S.O. 1990, c. E.21, in respect of the estate of Patrick J. O’Donnell, who died on March 24, 2026. The value of the estate is $150,000 or less at the date of death, which brings it within the small-estate procedure. These submissions accompany my Form 74.1A and the related forms set out below.
I, Margaret R. O’Donnell, am applying for a Small Estate Certificate under Rules 74.1 of the Rules of Civil Procedure (Ontario) and the Estates Act, R.S.O. 1990, c. E.21, in respect of the estate of Patrick J. O’Donnell, who died on March 24, 2026. The value of the estate is $150,000 or less at the date of death, which brings it within the small-estate procedure. These submissions accompany my Form 74.1A and the related forms set out below.
1.
THE APPLICANT, THE DECEASED AND THE ESTATE
Applicant: Margaret R. O’Donnell — estate trustee named under the will
Address: 142 Bayview Avenue, Apt 7, Toronto ON M4G 3B6
Telephone: +1 (416) 555-0188
Email: margaret.odonnell@email.ca
Deceased: Patrick J. O’Donnell
Last address: 142 Bayview Avenue, Apt 7, Toronto ON M4G 3B6
Date of death: March 24, 2026
Will status: There is a will, and I am applying as the estate trustee with a will.
Address: 142 Bayview Avenue, Apt 7, Toronto ON M4G 3B6
Telephone: +1 (416) 555-0188
Email: margaret.odonnell@email.ca
Deceased: Patrick J. O’Donnell
Last address: 142 Bayview Avenue, Apt 7, Toronto ON M4G 3B6
Date of death: March 24, 2026
Will status: There is a will, and I am applying as the estate trustee with a will.
2.
ASSET SUMMARY AND THE $150,000 THRESHOLD
The small-estate procedure is available where the value of the estate is $150,000 or less at the date of death. The threshold is measured at death, and is calculated on the estate assets that pass through the estate (jointly held property that passes by right of survivorship, and assets that pass outside the estate by a beneficiary designation, are not part of the calculation).
Total estate value at the date of death: $128,500.00
What the estate contains: Chequing account (TD Canada Trust) — $14,200
TFSA (TD Direct Investing) — $46,800
Non-registered investment account — $28,900
2017 Toyota Corolla (sole name) — $12,400
Household contents and personal effects — $26,200
Total estate value at the date of death: $128,500.00
What the estate contains: Chequing account (TD Canada Trust) — $14,200
TFSA (TD Direct Investing) — $46,800
Non-registered investment account — $28,900
2017 Toyota Corolla (sole name) — $12,400
Household contents and personal effects — $26,200
3.
BENEFICIARIES AND THE 30-DAY NOTICE
A Small Estate Certificate application requires that the signed application be sent or given to every person entitled to a share of the estate, or their legal representative, at least 30 days before the application is filed with the court. The Form 74.1B Request to File records that this step has been done.
People entitled to a share: Daughter — Catherine O’Donnell (residuary, equal share)
Son — Liam O’Donnell (residuary, equal share)
Notice sent on: May 10, 2026 — the earliest filing date is therefore on or about June 9, 2026.
People entitled to a share: Daughter — Catherine O’Donnell (residuary, equal share)
Son — Liam O’Donnell (residuary, equal share)
Notice sent on: May 10, 2026 — the earliest filing date is therefore on or about June 9, 2026.
4.
ASSET VALUATION MATRIX AND EAT CALCULATION
Each estate asset must be described in the same way in the application and in the draft certificate. The valuation date is the date of death; bank balances, registered investments, registered vehicles, household contents and any real property held in the deceased’s sole name are listed individually, with a value supported by a statement, a valuation or a market-listing reference.
1. Financial — chequing — TD Canada Trust account ending 4412 — $14,200.00 — service: TD Canada Trust
2. Financial — TFSA — TD Direct Investing TFSA — $46,800.00 — service: TD Direct Investing
3. Financial — non-registered — Non-registered investment account — $28,900.00 — service: TD Direct Investing
4. Vehicle — 2017 Toyota Corolla — VIN suffix 7821 — $12,400.00 — service: ServiceOntario
5. Personal effects — Household contents and personal effects — $26,200.00 — service: Held by applicant
Joint and designated property: The principal residence at 142 Bayview Avenue was held in joint tenancy with the surviving daughter and passes by right of survivorship; it is not part of the estate for the small-estate calculation.
Estate Administration Tax (EAT): the first $50,000 of the estate is exempt; the EAT on the remaining $78,500.00 at $15 per $1,000 is approximately $1,177.50, calculated under the Estate Administration Tax Act, 1998 and Ontario Regulation 252/22.
1. Financial — chequing — TD Canada Trust account ending 4412 — $14,200.00 — service: TD Canada Trust
2. Financial — TFSA — TD Direct Investing TFSA — $46,800.00 — service: TD Direct Investing
3. Financial — non-registered — Non-registered investment account — $28,900.00 — service: TD Direct Investing
4. Vehicle — 2017 Toyota Corolla — VIN suffix 7821 — $12,400.00 — service: ServiceOntario
5. Personal effects — Household contents and personal effects — $26,200.00 — service: Held by applicant
Joint and designated property: The principal residence at 142 Bayview Avenue was held in joint tenancy with the surviving daughter and passes by right of survivorship; it is not part of the estate for the small-estate calculation.
Estate Administration Tax (EAT): the first $50,000 of the estate is exempt; the EAT on the remaining $78,500.00 at $15 per $1,000 is approximately $1,177.50, calculated under the Estate Administration Tax Act, 1998 and Ontario Regulation 252/22.
5.
THE 74-SERIES FORM SET
The small-estate application is a coordinated set of forms. The current versions are those that came into force with O. Reg. 72/25 on August 13, 2025.
Form 74.1A — Application for a Small Estate Certificate (the application itself).
Form 74.1B — Request to File a Small Estate Application, recording that every person entitled to a share was sent the application at least 30 days before filing.
Form 74.1C — Small Estate Certificate (the draft certificate), listing each estate asset; the assets in Form 74.1C must match Form 74.1A item for item.
Form 74.1E / 74.1F — Application to Amend / Amended Small Estate Certificate, used if assets are discovered later, provided the amended total stays at $150,000 or under.
Notes on this application’s form set: Form 74.1A application, Form 74.1B request to file, and Form 74.1C draft certificate enclosed. Asset descriptions in 74.1A and 74.1C have been cross-checked item for item.
Draft certificate note: Each asset in the draft Form 74.1C is identified with the institution name, the account suffix where applicable, and the same value used in the application.
Bond: a bond is not anticipated on this application. The August 13, 2025 form set mirrors the bond rule (Rule 74.11(5)) so the no-bond position is recorded on the face of the application.
Form 74.1A — Application for a Small Estate Certificate (the application itself).
Form 74.1B — Request to File a Small Estate Application, recording that every person entitled to a share was sent the application at least 30 days before filing.
Form 74.1C — Small Estate Certificate (the draft certificate), listing each estate asset; the assets in Form 74.1C must match Form 74.1A item for item.
Form 74.1E / 74.1F — Application to Amend / Amended Small Estate Certificate, used if assets are discovered later, provided the amended total stays at $150,000 or under.
Notes on this application’s form set: Form 74.1A application, Form 74.1B request to file, and Form 74.1C draft certificate enclosed. Asset descriptions in 74.1A and 74.1C have been cross-checked item for item.
Draft certificate note: Each asset in the draft Form 74.1C is identified with the institution name, the account suffix where applicable, and the same value used in the application.
Bond: a bond is not anticipated on this application. The August 13, 2025 form set mirrors the bond rule (Rule 74.11(5)) so the no-bond position is recorded on the face of the application.
6.
NEXT OF KIN, SERVICE AND INTESTACY
Where there is no will, the people entitled to a share are determined by the intestacy rules of Part II of the Succession Law Reform Act, R.S.O. 1990, c. S.26 — the spouse’s preferential share, followed by the spousal/issue distribution. The full list of next of kin in the order required by the Act is set out below, and the service step required by Rule 74.1.05 is documented in the Form 74.1B request to file.
Next of kin and service: Spouse — predeceased on January 18, 2023.
Children — Catherine O’Donnell (age 34, Toronto) and Liam O’Donnell (age 31, Mississauga); both served with the application on May 10, 2026.
No other persons entitled under Part II SLRA.
Next of kin and service: Spouse — predeceased on January 18, 2023.
Children — Catherine O’Donnell (age 34, Toronto) and Liam O’Donnell (age 31, Mississauga); both served with the application on May 10, 2026.
No other persons entitled under Part II SLRA.
7.
POST-GRANT DUTIES AND THE ESTATE INFORMATION RETURN
A Small Estate Certificate gives authority over the assets listed in it; later-discovered assets need an amended certificate. The post-grant tasks fall into three groups: (a) collecting and securing the listed assets; (b) paying the deceased’s debts and tax liabilities, including a final income-tax return; and (c) distributing the residue to the people entitled, on proper releases.
Estate Information Return: within 180 days of the Small Estate Certificate being issued, an Estate Information Return is required to be filed with the Ontario Ministry of Finance under the Estate Administration Tax Act, 1998. The Return reports the assets as of the date of death; a later valuation correction can be filed if assets are discovered or revalued.
CRA clearance certificate: before the residue is distributed, a clearance certificate is requested from the Canada Revenue Agency confirming the deceased’s income-tax liabilities are settled. Section 159 of the Income Tax Act makes a personal representative personally liable for amounts that should have been paid to the CRA out of estate property; the clearance certificate is the standard protection against that exposure.
Specific duties on this estate: Final T1 income-tax return for the period to date of death; release from beneficiaries on distribution of the residue.
Estate Information Return: within 180 days of the Small Estate Certificate being issued, an Estate Information Return is required to be filed with the Ontario Ministry of Finance under the Estate Administration Tax Act, 1998. The Return reports the assets as of the date of death; a later valuation correction can be filed if assets are discovered or revalued.
CRA clearance certificate: before the residue is distributed, a clearance certificate is requested from the Canada Revenue Agency confirming the deceased’s income-tax liabilities are settled. Section 159 of the Income Tax Act makes a personal representative personally liable for amounts that should have been paid to the CRA out of estate property; the clearance certificate is the standard protection against that exposure.
Specific duties on this estate: Final T1 income-tax return for the period to date of death; release from beneficiaries on distribution of the residue.
8.
CONCLUSION
I ask the court to accept these submissions and the Form 74.1A application, and to issue a Small Estate Certificate in Form 74.1C in respect of the estate. I will deal with the assets carefully, file the Estate Information Return within the time allowed, and apply for an amended certificate if further assets within the small-estate threshold are discovered.
RESPECTFULLY SUBMITTED,
Margaret R. O’Donnell
Applicant — Estate Trustee
Date: ____________________
ESTATE TRUSTEE
Margaret R. O’Donnell
Date: ____________________
Available as a print-ready PDF or an editable Microsoft Word (.docx) file.
What Is a Small Estate Certificate?
A Small Estate Certificate is the Ontario Superior Court of Justice's simplified grant of authority over a deceased person's estate where the total value of the estate is $150,000 or less at the date of death. The threshold has been in force since April 1, 2021, and the procedure lives in Rules 74.1 of the Rules of Civil Procedure. The certificate does the same legal job as a regular Certificate of Appointment of Estate Trustee — it is what banks, registries and other holders rely on to release assets to the estate trustee — but the application form is shorter, the supporting affidavits are fewer, and a bond is rarely required. The trade-off is that the certificate's authority is limited to the assets actually listed in the application; later-discovered assets need an amended certificate on Form 74.1E / 74.1F, provided the amended total stays at or under $150,000.
The form set is a coordinated package, not a single document. Form 74.1A is the application itself, refreshed in the August 13, 2025 amendments under O. Reg. 72/25. Form 74.1B is the Request to File, which records that the signed application was sent to every person entitled to a share of the estate (or their legal representative) at least 30 days before filing — the rule that makes the simplified procedure self-policing. Form 74.1C is the draft certificate the court issues; the assets in 74.1A and 74.1C must match line for line, in the same words, with the same values. Our template walks through each form and the way they tie together, so the file the Estates Office receives is internally consistent and lands first time.
The simplified procedure does not switch the Estate Administration Tax off; it still has to be calculated and paid. The first $50,000 of the estate is exempt under the Estate Administration Tax Act, 1998 and Ontario Regulation 252/22; the tax above $50,000 is $15 per $1,000 of value. The Estate Information Return goes to the Ministry of Finance within 180 days of the certificate being issued. Where the deceased died without a will, Part II of the Succession Law Reform Act fixes the people entitled to a share and the order they take in, and a beneficiary under 18 brings in the Office of the Children's Lawyer. The template addresses each of these so the application looks like the work of a careful estate trustee from the cover letter onwards.
What's Covered in This Template
The submissions are organised the way the Estates Office reads them — applicant, deceased, threshold, beneficiaries, notice, asset matrix, form set, and post-grant duties — so the application sits cleanly on top of Form 74.1A.
The $150,000 Threshold
The eligibility test set at the date of death — measured on assets that pass through the estate, not on joint property or beneficiary-designated assets — so the small-estate route is correctly framed.
The 74-Series Form Set
Form 74.1A application, Form 74.1B Request to File and Form 74.1C draft certificate explained as a coordinated package, with the asset list matched line for line.
The 30-Day Pre-Filing Notice
The Rule 74.1.05 step that the application must be sent to every person entitled to a share, or their legal representative, at least 30 days before filing — and the earliest filing date computed for you.
Estate Administration Tax Calculation
EAT computed on the first-$50,000-exempt rule with $15 per $1,000 above that, under the Estate Administration Tax Act, 1998 and O. Reg. 252/22 — written into the letter automatically.
Asset Valuation Matrix
A category-by-category list — real, financial, personal, joint — at date-of-death values, with the service party for each asset, that feeds the draft certificate (Form 74.1C) line for line.
Joint and Designated Property Carve-Out
A clean record of what passes outside the estate by survivorship or beneficiary designation — RRSPs, TFSAs, insurance — so the threshold calculation is defensible.
Next-of-Kin and Intestacy Mapping
Where there is no will, the people entitled under Part II of the Succession Law Reform Act listed in the order the Act requires, with service dates documented.
Children's Lawyer Service
Where a beneficiary is under 18, the Office of the Children's Lawyer service step and the Children's Law Reform Act trust mechanism are flagged in the submissions.
Bond Position (Rule 74.11(5))
The bond decision recorded on the face of the application — no bond for an Ontario-resident applicant with adult beneficiaries; bond addressed where required by the Rule.
180-Day Estate Information Return
The post-grant Return to the Ministry of Finance signposted with the filing window, and the CRA clearance certificate route under Section 159 of the Income Tax Act to protect the trustee against later tax exposure.
How to Build Your Small Estate Certificate Submissions
Five steps from a date of death to a Form 74.1A package the Estates Office can process first time.
- 1
Confirm the Threshold
Value the estate at the date of death on the assets that pass through it — not joint or designated property. If the total is $150,000 or less, the small-estate route is open.
- 2
List the Assets
Category, description, value, service party — the same list, in the same words, in Form 74.1A and the draft Form 74.1C. The template builds the matrix for you.
- 3
Identify and Notify Beneficiaries
The people entitled under the will (or Part II of the Succession Law Reform Act on intestacy). Send the signed application 30 days before filing — the earliest filing date is computed.
- 4
Compute the EAT (Expert)
First $50,000 exempt; $15 per $1,000 above. The letter writes the calculation into the cover so the figure on the EAT line is supported.
- 5
File and Plan Post-Grant
File Form 74.1A with 74.1B and the draft 74.1C at the Estates Office. The template signposts the 180-day Estate Information Return and the CRA clearance route so the post-grant work is already mapped.
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Legal Considerations
A small estate is still an estate — and Ontario's Estates Office expects the file to look like one.
This template provides general information for estate trustees in Ontario and is not legal advice. The small-estate procedure under Rules 74.1 of the Rules of Civil Procedure has tight requirements on valuation, service and form versions, and an estate involving real property held in the deceased's sole name, contested beneficiaries, minor or incapable beneficiaries, business interests, or assets in another jurisdiction is usually a job for an estate lawyer. If the estate value is uncertain or close to the $150,000 threshold, take advice before committing to the small-estate route. This template covers the Ontario procedure; other provinces have their own probate or letters-of-administration routes.
Reviewed for Ontario small-estate procedure (post-August 13, 2025 amendments)
The $150,000 Threshold — How It Is Measured
The threshold is the value of the estate assets at the date of death — not the date of application, not the date of distribution. "Estate assets" means assets that pass through the estate to the estate trustee: bank accounts, sole-name investments, sole-name vehicles, sole-name real property, household effects and personal property. Property held in joint tenancy with right of survivorship and assets that pass to a named beneficiary outside the estate (RRSPs, RRIFs, TFSAs, insurance) are not counted in the $150,000. Get the carve-out wrong and the threshold question becomes a real one; get it right and the small-estate procedure works as designed.
The August 13, 2025 Form Refresh (O. Reg. 72/25)
The 74-series and 74.1-series forms were refreshed by O. Reg. 72/25, in force August 13, 2025. Form 74.1A and Form 74.1B in particular carry an August 13, 2025 version date, and the bond section in the small-estate form now mirrors the language of Rule 74.11(5) so the bond decision is explicit on the face of the application. Using the right form version is not cosmetic — the Estates Office rejects applications filed on superseded forms. The template directs the user to the current version on ontariocourtforms.on.ca for the application itself.
The 30-Day Notice — Rule 74.1.05 Service
Every person entitled to a share of the estate, or their legal representative, has to be sent or given the signed application at least 30 days before it is filed with the court. Form 74.1B records that this happened. The 30 days is calendar days, runs from the date the application was sent, and is the bright line the Estates Office checks. A beneficiary who has been served can object to the application during that window; if no objection comes in, the application proceeds. The template calculates the earliest filing date for you so the file is not held up at the wrong end.
Estate Administration Tax and the Estate Information Return
The Estate Administration Tax Act, 1998 was amended to exempt the first $50,000 of an estate from the tax with effect from January 1, 2020 (the rate above $50,000 is $15 per $1,000), and Ontario Regulation 252/22 supports the calculation. The Estate Information Return is filed with the Ontario Ministry of Finance within 180 days of the certificate being issued — even where the EAT itself is zero. A later valuation correction is allowed when assets are discovered or revalued. The template signposts both so they do not slip off the post-grant task list.
Related Canadian Templates
A small estate is part of a bigger estate-administration toolkit. Our last will and testament template prepares the will the deceased ought to have left and reduces the risk of intestacy; our codicil to will template handles a clean amendment without a full re-execution. After the grant, our executor notice to creditors template gives the Trustee Act s.53 publication that protects the estate trustee from personal liability on distribution; our beneficiary accounting demand template covers the other side of the table when a beneficiary needs an informal accounting; and our executor renunciation letter is the route where the named estate trustee cannot or will not act. Our continuing power of attorney for property and advance directive (personal care directive) complete the planning side of the same toolkit.
Frequently Asked Questions
Get the Small Estate File Through the Estates Office First Time
Create your Form 74.1A application support in minutes: the $150,000 threshold framed correctly, the 30-day pre-filing notice computed, the asset matrix that feeds the draft certificate, the Estate Administration Tax calculated on the first-$50,000-exempt rule, and the post-grant duties signposted — in formal submissions format. Download the PDF free, or unlock Expert for the asset valuation matrix, the 74-series form set walkthrough, and the post-grant compliance plan.
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