On April 11th, 2019, Ontario’s Ford government released its first budget. Of note to estates practitioners, as of January 1, 2020, Estate Administration Tax (commonly referred to as “probate fees”) will not be payable on the first $50,000.00 of an estate’s value. Currently, probate fees are levied at a rate of $5 per $1000, or part thereof, of the value of estate assets between $1,000.00 and $50,000.00, and a rate of $15 per $1000, or part thereof, of the value of estate assets in excess of $50,000.00. The change means that for smaller estates (i.e. with a value of $50,000.00 or less), no probate fees will be payable. For larger estates, with a value of greater than $50,000.00, the change will give rise to a savings of $250.00.