I was intrigued by this group chat that one of my colleagues sent last Friday: “FYI – Just saw this – Beginning March 3, 2025, you can file your Estate Information Return online using the Ministry of Finance’s online services webpage at https://www.services.fin.gov.on.ca/OTP/Gentax/_/. Effective February 26, 2025, you will no longer be able to use the fillable PDF form to file an Estate Information Return online. …” We tested the new online service and in today’s blog will share some of our practical tips and considerations.[1]

What is the Estate Information Return?

The Estate Information Return (“EIR”) is filed with the Ontario Ministry of Finance. It must be filed by the Estate Trustee, or their authorized representative, within 180 days of the Certificate of Appointment being issued by the applicable Superior Court of Justice. You do not need to file an EIR if you are able to administer the deceased’s estate without applying for a Certificate of Appointment.[2]

The EIR includes detailed information about each estate asset, such as the real property address, assessment roll number and PIN, and for a bank account, the name and address of the financial institution and account number. This is unlike the application for a Certificate of Appointment which only displays total values for real property, personal property, and the total estate, without any details. The Estate Administration Tax is calculated based on the total estate value and is paid when the application is filed with the Court.

It is the details in the EIR that make completing it a more onerous task so we were curious if the new online service would help streamline the process.

How to File the EIR

Previously you could file the EIR using a fillable PDF form that was filed online or you could download and complete the “Mail-in” EIR and file it by mail, courier, in person or by fax. The “Mail-in” options remain. It is only the online process that has changed and you can no longer use the fillable PDF form to file the EIR online.

How does the New Online Process Work?

On the Online Services Webpage you will see “File your Estate Information Return” near the bottom and can choose “Estate Information Return” or “Access a Saved Estate Return”. The process was user friendly and doesn’t require a login or password. You start by entering your name, phone number and email on the Contact Information screen. You can save a draft EIR and return to it later to complete.

          Tip #1 – Record the Access Code

If you save a draft EIR, a Confirmation screen pops up advising that the EIR has been saved to Stored status. It alerts you to copy down the access code to get back to the EIR. Warning – If you miss recording the access code, you will not be able to return to your saved EIR. It does not send you an email with the access code. The confirmation number on the print view of the EIR is not the access code.

There are separate screens to input information in the various “sections” of the EIR, followed by an Asset Summary screen, and a screen to input the Estate Administration Tax paid when the application was filed with the Court. Attachments must then be uploaded on the next screen.

         Tip #2 – Attach the “Estate Certificate”

I didn’t originally notice this, but when filing online you must attach the Certificate of Appointment. This requirement is not mentioned in the EIR Guide[3]  and is not necessary when filing your EIR by mail, courier, in person or by fax.

You must also attach an Authorization or Cancelling a Representative form signed by the Estate Trustee, if filing the EIR on their behalf.

The final screen is the Review page. This page shows the total of each category of assets, the total value of the estate, the total calculation of Estate Administration Tax and the total paid.

Since we were only testing the new online service, we did not actually submit an EIR but that is the final button to push. No signatures are required. You should receive an email from the Ministry acknowledging receipt of the EIR by the next business day.

Considerations if Using the New Online Process

In addition to the points raised in the above tips, we have several concerns based on our initial testing. Note that this is the context of filing the EIR on behalf of the Estate Trustee. Some of the considerations below may not be relevant if you are the Estate Trustee and filing the EIR directly.

Also, as noted above, we did not actually submit an EIR so would be interested in hearing if any of the considerations are addressed in the submission process.

1. 1. Certification: Even though the Guide states the Estate Trustee must certify the EIR after reading the verification statement (Section J of the “Mail-in” EIR), there is no form or place for this certification in the new online process. The Authorization is a generic blanket tax authorized person form.
   2. Print Copy: You can’t print a complete copy of the EIR. The print view mentioned in Tip #1 above is only a summary. It is titled “Estate Information Return” but it does not look like the “Mail-in” EIR and doesn’t include all the usual EIR sections or entered information. You are unable to send a complete copy of the EIR to the client to review and approve or to save to the file.
   3. Time-Consuming: The online process took longer than expected. We found there was duplication in entering information. We typically use software for probate forms and estate accounting, which also generates the “Mail-in” EIR seamlessly.
   4. Amendments after Filing: If you need to file an amended EIR, it is unclear if you must start from scratch and re-enter all the information online again. The “Mail-in” EIR allows you to re-use the form and amend it as necessary.

We hope these tips and considerations are helpful. Thanks for reading.

[1] Thank you to my colleagues, Jennifer Campbell, for bringing the news to our attention, and to Sandra Arsenault, for also testing and sharing her thoughts.

[2] There are also other circumstances when an EIR is not required, e.g. when a Certificate of Appointment of Succeeding Estate Trustee or a Certificate of Appointment of Estate Trustee During Litigation is issued.

[3] The Guide does not seem to have been updated since 2019.