CHECKLIST FOR APPLICATION FOR A
CERTIFICATE OF APPOINTMENT OF ESTATE TRUSTEE
WITHOUT A WILL
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CERTIFICATE OF APPOINTMENT OF ESTATE TRUSTEE WITHOUT A WILL
(CAETWW)
Yes/No
APPLICATION FORM – Ensure correct prescribed form 74.14/74.15
http://ontariocourtforms.on.ca/en/rules-of-civil-procedure-forms/pre-formatted-
fillable-estates-forms/
Yes o
No o
IS THE ADDRESS OF THE COURT CORRECT?
Check where the application is being filed – e.g. at Toronto or at Brampton
Yes
o
No
o
IS THE FILER INFORMATION COMPLETE?
This application filed by:
This should be either the law firm contact details or an individual’s contact information if filing
on his/her (i.e. unrepresented) own behalf; this should include a valid email address as
required for communication with the Court
Yes o
No o
NAME OF DECEASED IS CONSISTENT?
Name should be the same on Death Certificate, Will, Affidavit of Execution, Application,
Certificate, Affidavit of Service and Notice of Application
If the deceased’s name is spelled differently on the proof of death documents, the application
materials must include the different spelling as an “also known as” name
Names should be consistent on all documents filed and include a.k.a’s
Yes o
No o
DATE OF BIRTH IS CONSISTENT WITH DATE OF BIRTH ON PROOF OF DEATH
CERTIFICATE?
Check for consistency
Yes o
No o
ADDRESS OF DECEASED IS IN THE CORRECT COURT JURISDICTION?
Address to include the full postal address with postal code
Yes o
No o
DID THE DECEASED HAVE A FIXED PLACE OF ABODE IN ONTARIO OR PROPERTY
IN ONTARIO?
If deceased did not live in Ontario but had property in Ontario, application to be filed in the
Jurisdiction of the property. Leave blank if not applicable
Yes o
No o
IS THE MUNICIPALITY OF THE DECEASED’S ADDRESS COMPLETE? e.g.
If Toronto, insert “City of Toronto” in the Municipality section of the application
If Mississauga, insert “Regional Municipality of Peel”
Yes o
No o
LAST OCCUPATION OF DECEASED AND THE APPLICANT(S) MUST BE LISTED?
Be consistent with the Certificate
NOTE: if using “Retired” – must be expanded to state “retired teacher/retired accountant”
etc.
CHECKLIST FOR APPLICATION FOR A
CERTIFICATE OF APPOINTMENT OF ESTATE TRUSTEE
WITHOUT A WILL
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Yes o
No o
IS THE CITY & MUNICIPALITY COMPLETED FOR THE PLACE OF DEATH?
e.g. – Toronto, in the Province of Ontario; or Mississauga, in the Regional Municipality of
Peel - PLEASE NOTE: The Regional Municipality of Hamilton-Wentworth was changed in
2001 to City of Hamilton
Yes o
No o
IS THE DATE OF DEATH CONSISTENT ON ALL DOCUMENTS WITH THE PROOF OF
DEATH CERTIFICATE?
Proof of Death Certificate must be filed and must be original or certified/notarial copies
Check for consistency - Check certificate, notice of application and renunciation/consents if
applicable
Yes o
No o
IS THE MARITIAL STATUS CONFIRMED?
Yes o
No o
WAS THE DECEASED LEGALLY MARRIED?
If yes, attach a schedule setting out the following:
• Name and current address of the deceased’s spouse and of each former spouse.
• Whether any of the marriages was terminated and, if so, the method of termination
of each marriage (that is, by divorce, by death or by declaration of nullity)
• Name and address of each child of each of the marriages
• Name of each child who died before the deceased and the name and address of
any issue of that deceased child
Yes o
No o
WAS THE DECEASED PERSON LIVING IN A CONJUGAL RELATIONSHIP OUTSIDE
OF MARRIAGE?
If “yes”, attach schedule setting out details, including the address for the individual.
The spouse or person with whom the deceased was living in a conjugal relationship outside
marriage usually has the first right to apply, then next-of-kin [s. 29(1), Estates Act].
The next-of-kin in an intestacy (called heirs-at-law) are determined by the rules of intestate
succession [ss. 44-49 Succession Law Reform Act].
The person with whom the deceased was living in a conjugal relationship outside marriage
may be an applicant for an appointment as estate trustee but has no right of entitlement to
share in a distribution of the estate and a bond must be addressed.
CHECKLIST FOR APPLICATION FOR A
CERTIFICATE OF APPOINTMENT OF ESTATE TRUSTEE
WITHOUT A WILL
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Yes o
No o
ARE ALL THE PERSONS ENTITLED TO SHARE IN THE ESTATE LISTED WITH THE
RELATIONSHIP TO THE DECEASED?
All names must be listed showing relationship to the deceased. If a person entitled to share
in the estate is not a spouse, child, parent, brother or sister of the deceased person, show
how the relationship is traced.
Yes o
No o
VERIFY THAT THE TOTAL VALUE OF ASSETS AND TAXES ARE CORRECT?
Note: The Estate Taxes are calculated on the value of the estate and is rounded up to the
next thousand. E.g. if the value of the estate is $125,395.25 the taxes are calculated on
$126,000.00 – see website on how to calculate the Estate Administration Taxes:
https://www.attorneygeneral.jus.gov.on.ca/english/estates/calculate.php
Effective January 1, 2020, the Ontario government provided some small relief to
Estates by amending the Estate Administration Tax Act, and removing the tax
payable on the first $50,000 of the value of Estate assets reported on an Application
for Certificate of Appointment. Therefore, any Estate (for which an Application for
Certificate of Appointment is required), where the value of the Estate is $50,000 or
less, will no longer have to pay any EAT. For all other Estates where the value of the
Estate is over $50,000, no tax will be calculated on the first $50,000 but the tax
remains at 1.5% for the value of assets reported over $50,000
Yes o
No o
IS THE APPLICANT’S RIGHT TO APPLY COMPLETED?
Were renunciations obtained from anyone who had a prior right to apply?
E.g. spouse of the deceased; children of the deceased; person applying with the consent
of the beneficiaries; person with prior right to apply has renounced
NOTE:
IS THE APPLICANT A RESIDENT OF ONTARIO?
MUST BE AN ONTARIO RESIDENT TO APPLY FOR A CERTIFICATE OF APPOINTMENT
WITHOUT A WILL UNLESS ORDERED OTHERWISE
AFFIDAVIT OF SERVICE WITH NOTICE OF APPLICATION – Ensure correct prescribed
form 74.16 and 74.17 attached as an exhibit
IS THE NAME OF THE DECEASED (INCLUDING AKA’S) AND DECEASED’S DATE OF
DEATH, CORRECT ON THE AFFIDAVIT OF SERVICE AND NOTICE OF APPLICATION
AND CONSISTENT WITH THE APPLICATION?
Ensure names are consistent
IS THE APPLICANT’S(S) NAME (INCLUDING AKA’S) ON THE AFFIDAVIT AND NAME
AND ADDRESS ON THE NOTICE OF APPLICATION CONSISTENT WITH THE
APPLICATION?
Ensure names are consistent
CHECKLIST FOR APPLICATION FOR A
CERTIFICATE OF APPOINTMENT OF ESTATE TRUSTEE
WITHOUT A WILL
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ARE THERE MINOR BENEFICIARIES?
If yes, list the names, dates of birth, name and address of parent or guardian and estimated
value of their share in the estate; if NO – state N/A
ARE ALL THE QUESTIONS ANSWERED ON THE NOTICE OF APPLICATION?
Where not applicable, state N/A
ARE THE ADDRESSES OF THE BENEFICIARES LISTED CORRECTLY ON THE NOTICE
OF APPLICATION”?
Address should be civic address, not c/o address, not business address, not P.O. Box
address
IF A BENEFICIARY WAS NOT SERVED BECAUSE OF DEATH OR ANOTHER REASON,
LIST IN PARAGRAPH 3 OF THE AFFIDAVIT OF SERVICE AND PARAGRAPH 8 OF THE
NOTICE OF APPLICATION?
State reason not served
ARE THE NAMES OF THE BENEFICIARIES CONSISTENT WITH THE APPLICATION?
Names to be consistent
IS THE NOTICE OF APPLICATION DATED?
Must be dated on the last page of the form
IS THE APPLICANT SWEARING THE AFFIDAVIT OF SERVICE? IS THE LAWYER
SWEARING THE AFFIDAVIT ON BEHALF OF THE APPLICANT?
If it is not the Applicant, #1 of the Affidavit must be amended to state “I am the lawyer for the
applicant for a certificate of appointment of estate trustee ….” to ensure correctness
IS THE AFFIDAVIT SIGNED BY THE AFFIANT? HAS THE COMMISSIONER SIGNED,
COMPLETED THE JURAT AND MARKED THE NOTICE OF APPLICATION AS AN
EXHIBIT?
This can be done on any page of the Notice of Application with corresponding name printed
of the commissioner
NOTE: ANY HANDWRITTEN CHANGES ON THE APPLICATION OR AFFIDAVIT MUST
BE INITIALLED BY THE SAME COMMISSIONER WHO COMMISSIONED THE
AFFIDAVIT
CHECKLIST FOR APPLICATION FOR A
CERTIFICATE OF APPOINTMENT OF ESTATE TRUSTEE
WITHOUT A WILL
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CONSENTS/RENUNCIATIONS
Ensure correct prescribed form 74.18/74.19 are filed
http://ontariocourtforms.on.ca/en/rules-of-civil-procedure-forms/pre-formatted-fillable-
estates-forms/
Yes o
No o
DOES THE CONSENT(S) HAVE THE NAME OF THE DECEASED (WITH AKA’S), THE
DECEASED’S DATE OF DEATH, NAME OF PERSON ENTITLED TO SHARE IN THE
ESTATE, AND NAME OF APPLICANT (WITH AKA’S)?
Be consistent with all information
Yes o
No o
IS THE CONSENT SIGNED BY THE BENEFICIARY, DATED AND WITNESSED?
Name of witness must be printed
Yes o
No o
IS THE CONSENT SIGNED BY A POA ON BEHALF OF A BENEFICIARY?
A copy of the Power of Attorney must be provided
Yes o
No o
DOES THE RENUNCIATION(S) HAVE THE NAME OF THE DECEASED (INCLUDING
AKA’S), DECEASED’S DATE OF DEATH, PERSON ENTITLED TO SHARE
(RENOUNCING) AND APPLICANT’S NAME (AND AKA’S) CORRECTLY SET OUT?
Check for accuracy
NOTE: A RENUNCIATION IS NOT REQUIRED FROM A NEXT-OF-KIN WHO HAS AN
EQUAL RIGHT TO APPLY
Yes o
No o
IS THE RENUNCIATION(S) SIGNED DATED AND WITNESSED?
Name of witness must be printed
NOTE: A RENUNCIATION IS NOT REQUIRED FROM A NEXT-OF-KIN WHO HAS AN
EQUAL RIGHT TO APPLY
CHECKLIST FOR APPLICATION FOR A
CERTIFICATE OF APPOINTMENT OF ESTATE TRUSTEE
WITHOUT A WILL
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Yes/No
CERTIFICATE OF APPOINTMENT OF ESTATE TRUSTEE WITHOUT A WILL (CAET)
74.20
Yes o
No o
IS THE NAME OF THE DECEASED (INCLUDING AKA’S) AND DECEASED’S DATE OF
DEATH, OCCUPATION, ADDRESS CONSISTENT WITH THE APPLICATION AND ALL
OTHER DOCUMENTS FILED?
Must ensure consistency and accuracy
Yes o
No o
IS THE APPLICANT’S(S) NAME (INCLUDING AKA’S), ADDRESS, OCCUPATION
CONSISTENT WITH THE APPLICATION AND OTHER DOCUMENTS BEING FILED?
Note: The address could be the full postal address, or the City and Municipality
Yes o
No o
IS THE COURT ADDRESS CORRECT ON THE CERTIFICATE?
Court address must be completed on the Certificate – DO NOT INSERT A DATE – THIS IS
FOR THE REGISTRAR TO COMPLETE
Yes o
No o
IS THE BACK PAGE OF THE CERTIFICATE CORRECTLY COMPLETED WITH ALL
CONTACT DETAILS?
Court requires 2 copies of the prescribed back page
Yes/No
BOND REQUIREMENTS
Yes o
No o
HAS A BOND BEEN ADDRESSED?
Look at Sec 35 of the Estates Act: https://www.ontario.ca/laws/statute/90e21#BK36, and
as applicable Re Henderson Estate: http://canlii.ca/t/221lx
Yes o
No o
HAVE CONSENTS BEEN RECEIVED FROM ALL OF THE BENEFICIARIES TO
DISPENSE WITH THE BOND?
If no, then the affidavit has to address this, asking for the bond to be reduced to the share of
the person who is not consenting – i.e., minor beneficiary or beneficiary who cannot be found
Yes o
No o
HAS AN AFFIDAVIT IN SUPPORT OF THE REQUEST FOR AN ORDER THAT THE
REQUIREMENT TO POST A BOND BE DISPENSED, ADDRESSING THE DEBTS OF
THE ESTATE AND WITH AN UNDERTAKING TO PAY ANY DEBTS THAT ARE
OUTSTANDING?
Must be addressed
CHECKLIST FOR APPLICATION FOR A
CERTIFICATE OF APPOINTMENT OF ESTATE TRUSTEE
WITHOUT A WILL
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Yes o
No o
DOES THE AFFIDAVIT ADDRESS WHETHER OR NOT THE DECEASED HAD A
BUSINESS?
Must be addressed
Yes o
No o
DOES THE AFFIDAVIT ADDRESS THE DEBTS OF THE DECEASED?
IF OUTSTANDING, DEBTS ARE TO BE LISTED AND AN UNDERTAKING TO PAY ONCE
THE CERTIFICATE HAS BEEN ISSUED
Yes o
No o
HAS A DRAFT ORDER TO DISPENSE WITH THE BOND BEEN FILED?
2 copies of a Draft Order need to be filed containing the prescribed header
http://ontariocourtforms.on.ca/en/rules-of-civil-procedure-forms/
Yes o
No o
HAS A BACK PAGE BEEN FILED FOR THE DRAFT ORDER TO DISPENSE WITH THE
BOND?
Prescribed back page must be provided
http://ontariocourtforms.on.ca/en/rules-of-civil-procedure-forms/
Yes o
No o
IS A TRUST COMPANY APPOINTED TO BE A TRUSTEE?
If so, no bond is required if Trust Company is the applicant
Yes o
No o
IS THE SPOUSE THE APPLICANT AND SOLE BENEFICIARY?
If so, an affidavit re debts is to be filed in support of the application to be appointed as estate
trustee
NOTE: A bond is not required if the surviving spouse of the deceased is appointed estate
trustee without a will and the net value of the estate is not more than $200,000 however an
affidavit of the applicant must be filed with the application setting forth the debts of the estate
[s. 36(2) Estates Act, s. 45 Succession Law Reform Act].
This does not include a person whom the deceased was living in a conjugal
relationship outside of marriage
Yes o
No o
IS THE AFFIDAVIT RE DEBTS PROPERLY SET OUT AS PER JUSTICE BROWN’S
ENDORSEMENT Re: Estate of Robert James Henderson, dated 20081216, AS
FOLLOWS?
Accordingly, when an applicant for a certificate of appointment of estate trustee
makes a request under section 37(2) of the Estates Act for an order that a judge
dispense with the requirement to post an administration bond, the applicant should
file affidavit evidence in support of the request which contains the following:
CHECKLIST FOR APPLICATION FOR A
CERTIFICATE OF APPOINTMENT OF ESTATE TRUSTEE
WITHOUT A WILL
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(i)The identity of all beneficiaries of the estate;
(ii) The identity of any beneficiary of the estate who is a minor or incapable person;
(iii) The value of the interest of any minor or incapable beneficiary in the estate;
(iv) Executed consents from all beneficiaries who are sui juris to the appointment of
the applicant as estate trustee and to an order dispensing with an administration bond
should be attached as exhibits to the affidavit. If consents cannot be obtained from
all the beneficiaries, the applicant must explain how he or she intends to protect the
interests of those beneficiaries by way of posting security or otherwise;
(v) The last occupation of the deceased;
(vi) Evidence as to whether all the debts of the deceased have been paid, including
any obligations under support agreements or orders;
(vii) Evidence as to whether the deceased operated a business at the time of death
and, if the deceased did, whether any debts of that business have been or may be
claimed against the estate, and a description of each debt and its amount;
(viii) If all the debts of the estate have not been paid, evidence of the value of the
assets of the estate, the particulars of each debt – amount and name of creditor – and
an explanation of what arrangements have been made with those creditors to pay
their debts and what security the applicant proposes to put in place in order to protect
those creditors.
Yes o
No o
DOES THE DRAFT ORDER PROPERLY SET OUT THE FOLLOWING?
THIS COURT ORDERS that the posting of an administration bond by the Estate
Trustee is dispensed with.
Alternatively, if there are minor beneficiaries, then the bond cannot be dispensed with
and has to be reduced to the share of the minors:
THIS COURT ORDERS that the bond be reduced to the share of the minor
beneficiary, (state name) in the amount of _____________;
If a beneficiary cannot be found then the money needs to be paid into the
Accountant’s office:
THIS COURT ORDERS that the share of the (Name of the person) in the amount of
________________ be paid into the Accountant of the Superior Court.
CHECKLIST FOR APPLICATION FOR A
CERTIFICATE OF APPOINTMENT OF ESTATE TRUSTEE
WITHOUT A WILL
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ADDITIONAL RESOURCES:
https://lso.ca/lawyers/practice-supports-and-resources/practice-area/estates-and-trusts
https://lawsocietyontario.azureedge.net/media/lso/media/lawyers/practice-supports-resources/best-
practices-for-remote-commissioning-en.pdf
HOW TO APPLY FOR PROBATE IN ONTARIO
https://www.attorneygeneral.jus.gov.on.ca/english/estates/how_to_apply_for_probate.php
HOW TO AVOID COMMON ERRORS IN ESTATE APPLICATIONS
https://www.attorneygeneral.jus.gov.on.ca/english/estates/avoiding_common_errors.html
TO OBTAIN A COPY OF THE COURT SERVICES DIVISION ESTATE MANUAL
Law firms may email your request to: [email protected]
https://www.attorneygeneral.jus.gov.on.ca/english/about/pubs/
This checklist is intended for the purposes of providing information and guidance only and is not
intended to be relied upon as the giving of legal advice and does not purport to be exhaustive.