New legislation in Ontario Canada requires the Executor of an estate to provide as estimate of assets.
The estate administration tax is imposed on the value of all the property that belonged to the deceased at the time of his or her death less the actual value of any encumbrance on real property that is included in the property of the deceased. It is a requirement under the Estates Act that this value be disclosed when the estate representative files an Application for a Certificate of Appointment of Estate Trustee with the Superior Court of Justice. The estate administration tax must be paid as a deposit at this time.
http://www.fin.gov.on.ca/en/tax/eat/faq.html#Q2
If you have not submitted the Application the Estate Trustee could be held liable
Anyone who applies for a Certificate of Appointment of Estate Trustee on or after January 1, 2015, must file an Estate Information Return with the Ministry of Finance. An Estate Information Return must be received by the Ministry of Finance within 90 calendar days after an estate certificate is issued by the courts. This requirement does not apply to anyone who applied for but was not issued a Certificate of Appointment of Estate Trustee.
FINES
Estate representatives who fail to file an Estate Information Return as required, or who make false or misleading statements on the return, may be found guilty of an offence and, on conviction, are liable to a fine of at least $1,000 and up to twice the tax payable by the estate, or imprisonment of not more than two years, or both.
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