What is the Estate Information Return?
The Estate Information Return (EIR) is a document required under Ontario's Estate Administration Tax Act, 1998. It is a detailed listing of every asset in the estate and the fair market value of each asset as of the date of death.
It is filed with the Ontario Ministry of Finance — not with the courts, not with CRA. This is why it catches so many executors off guard. The probate process involves the Superior Court of Justice. The terminal T1 tax return goes to CRA. The Estate Information Return goes to an entirely different government body that most executors have never dealt with.
The Ministry uses the EIR to verify that the correct amount of Estate Administration Tax was paid when you applied for the Certificate of Appointment. If the assets on your EIR are worth more than what you declared at probate, you will owe additional tax — plus interest from the date it was due.
Who must file the EIR?
You must file the EIR if all of the following are true:
- You applied for and received a Certificate of Appointment of Estate Trustee in Ontario
- The estate was required to pay Estate Administration Tax (generally, estates with assets over $50,000)
- The death occurred on or after January 1, 2015 (when the requirement came into effect)
If you did not apply for a Certificate of Appointment — because assets passed directly to named beneficiaries, were jointly held, or institutions didn't require probate — you do not need to file the EIR.
The 180-day deadline — exactly how it works
The 180-day window begins on the date your Certificate of Appointment is issued by the Ontario Superior Court of Justice — not the date of death and not the date you receive the document in the mail.
| Event | Example | Notes |
|---|---|---|
| Date of death | March 12, 2025 | The clock does not start here |
| Certificate of Appointment issued | April 7, 2025 | This is day zero — 180-day window opens |
| EIR deadline | October 14, 2025 | Hard deadline — no grace period |
Many executors count 180 days from the date of death, not from the Certificate date. This can give you a false sense of having more time than you actually do. Always count from the Certificate issuance date printed on the document itself.
How to file the EIR
As of March 3, 2025, the Estate Information Return can be filed online through the Ministry of Finance's online services portal at services.fin.gov.on.ca. The old fillable PDF is no longer accepted for online submission.
You can also mail a completed paper form to the Ministry of Finance. If mailing, allow at least two weeks before the deadline to account for postal delays — the Ministry must receive the form before the 180 days expire, not just have it postmarked.
What assets to include
The EIR requires you to list every asset that forms part of the estate at the date of death, with its fair market value at that date. This includes real property, bank and investment accounts, vehicles, personal property of significant value, and business interests.
Assets with named beneficiaries — RRSPs, RRIFs, life insurance policies, and TFSAs with a designated holder — pass outside the estate and are not included in the EIR. Jointly held property with right of survivorship is also excluded.
What happens if you miss the deadline
The consequences range from significant to severe. If the EIR is filed on time, the Ministry can audit the estate administration tax for up to four years from the filing date. If the EIR is filed late — or not at all — there is no limit on when the Ministry can audit. The exposure is permanent.
In addition, Ontario's legislation creates offence provisions for failing to comply with the filing requirement. Executors who file false or misleading information can face fines, and in serious cases, imprisonment of up to two years.
Don't track this deadline manually
Estate Co-Pilot pre-fills your EIR from your uploaded will and intake answers, calculates your exact 180-day deadline from the Certificate date, and sends automatic reminders at 90, 60, 30, and 14 days. Launching soon for Ontario executors.
Join the waitlist →