How to Write a Will in Ontario 2026: Legal Requirements & Best Options

Ontario is Canada's most populous province, and with average home values in Toronto and the surrounding area exceeding $1.1 million, the stakes for proper estate planning are extremely high. A poorly executed will — or no will at all — can result in an estate tax bill of thousands of dollars in unnecessary probate fees and a distribution that doesn't reflect your wishes.

This guide covers everything you need to know about writing a valid will in Ontario in 2026, including the specific requirements of the Ontario Succession Law Reform Act (SLRA), probate strategies, executor duties, and the best online options available to Ontario residents.

Ontario Will Requirements: The Succession Law Reform Act

Ontario's primary wills legislation is the Succession Law Reform Act, R.S.O. 1990, c. S.26. For a will to be valid in Ontario, it must:

• Be in writing (typed or handwritten)
• Be signed by the testator at the end of the document
• Have two witnesses who are both present when the testator signs
• Both witnesses must also sign the will
• The testator must be 18 years of age or older (or married, or a member of the armed forces on active service)
• The testator must have testamentary capacity — understanding what they own, who their natural heirs are, and the nature of making a will

Witness restrictions in Ontario

Ontario does not explicitly void gifts to witnessing beneficiaries in the SLRA, but case law strongly supports the position that gifts to witnesses or their spouses should be avoided. Courts have generally invalidated such gifts using constructive trust principles. Always use independent witnesses.

An important Ontario distinction: marriage does NOT revoke a will

Unlike in England and Wales, getting married in Ontario does not automatically revoke an existing will. However, under section 17 of the SLRA, divorce does revoke gifts to a former spouse and their appointment as executor or trustee.

Ontario Probate Fees: Estate Administration Tax

Ontario calls its probate fees the Estate Administration Tax (EAT). The rate is:

• $0 on the first $50,000 of estate value
• $15 per $1,000 (approximately 1.5%) on the value over $50,000

Examples:

• $300,000 estate: ($300,000 - $50,000) × 1.5% = $3,750
• $600,000 estate: ($600,000 - $50,000) × 1.5% = $8,250
• $1,200,000 estate: ($1,200,000 - $50,000) × 1.5% = $17,250

With Ontario home prices averaging over $1 million in many areas, probate fees can be substantial. This makes Ontario the province where probate avoidance strategies are most valuable.

Ontario Probate Avoidance Strategies

1. Joint ownership with right of survivorship

Assets owned as joint tenants (not tenants in common) pass automatically to the surviving owner outside the estate, avoiding probate. This applies to jointly-held bank accounts, investments, and real property held as joint tenants.

2. RRSP/RRIF/TFSA beneficiary designations

Naming a beneficiary on RRSPs, RRIFs, and TFSAs means these assets pass directly to the beneficiary, bypassing probate. For spouses: name as "successor annuitant" (RRSP/RRIF) or "successor holder" (TFSA) for maximum tax efficiency.

3. Life insurance beneficiary

Life insurance with a named beneficiary passes outside the estate and avoids probate. Naming your estate as beneficiary is almost always the wrong choice for large policies.

4. The "dual will" strategy

Ontario courts have accepted multiple-will arrangements where assets that don't require probate (such as private corporation shares, shareholder loans, and personal property) are covered by a separate secondary will that is never probated. The primary will covers assets that require probate; the secondary will covers assets that don't. This can save significant EAT on the non-probated assets. This strategy requires a lawyer specialising in estate planning.

Choosing Your Executor in Ontario

In Ontario, the person named in your will to administer your estate is called your "estate trustee" (though the term "executor" is still widely used). Key considerations:

Duties of an Ontario executor

• Apply for a Certificate of Appointment of Estate Trustee (probate) if required
• Locate and gather all estate assets
• Pay all debts, taxes, and expenses
• File the deceased's terminal income tax return and any estate tax returns
• Distribute the estate to beneficiaries
• Maintain proper accounting records

Executor compensation

In Ontario, a reasonable executor fee is generally accepted as approximately 2.5% of the value of assets received plus 2.5% of the value of assets distributed — roughly 5% total. Many family executors waive this fee, but it is taxable income if received.

Non-resident executors

If you name a non-resident of Canada as executor, the Ontario government may require a bond. Name a Canadian resident as primary executor or co-executor if possible.

Guardianship for Minor Children in Ontario

Under the Children's Law Reform Act (Ontario), you can name a guardian for your minor children in your will. While the court is not legally bound by your nomination, it carries significant weight. Consider:

• Discuss with the proposed guardian before naming them
• Name a substitute guardian in case your primary choice is unable to act
• Include a testamentary trust in your will to hold the children's inheritance until they reach maturity (typically 18–25 depending on your preference)
• Consider whether the same person should be both guardian (caring for the children) and trustee (managing the money) — they may be different people with different skills

Ontario Preferential Share: What Spouses Receive Without a Will

If you die intestate in Ontario, your spouse is entitled to a "preferential share" of $350,000 before any division with children. This is significantly more than what Ontario provides for common-law partners (nothing), making a will especially critical for blended or cohabiting families.

Common-law partners in Ontario who meet the definition in the Family Law Act (living together for 3+ years, or in a relationship of some permanence with a child together) may apply as "dependants" under the SLRA, but this is a court process with no guarantee of outcome.

Frequently Asked Questions