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I am seeking annual estate tax data from Ontario, BC and Nova Scotia, the three provinces with the highest rates for estate taxation, for sharing insights with industry practitioners, taxation policymakers and taxpayers.
In the absence of public disclosure by any province, I am pursuing Freedom of Information (FOI) requests to respective Ministries of Finance for annualized, aggregated estate tax/levies data and preferably segmented based on proposed value bands of total estate assets.
Initially, my efforts are focussed on Ontario and to date I have only been provided a partial disclosure by the Ministry of Finance (MOF). I am currently pursuing the full disclosure I've requested and if provided will update my findings and this webpage.
Initiated July, 2025 | Bruce Young, CPA, CA, CEA
Please contact me for additional details, as well as to collaborate on further research and provide assistance with provinces other than Ontario.
Research Objectives
For Professionals: It will provide benchmarks for a more data-driven approach to planning and support developing an industry market segmentation framework.
For policymakers: It can enhance their oversight around the administration of estate taxation, to ensure consistent application of legislative intentions and its application in a manner that results in fair treatment of all impacted taxpayers.
For taxpayers: It will augment their estate planning by highlighting the impact of estate taxation and elevate their trust in the administration of estate taxation by aligning to global best practices.
Preliminary Findings
Press Release
November 5, 2025: Canadian Probate Tax Study - Preliminary Findings.
CA Probate Research Study_Press Release Nov 5 2025.pdfMaterials posted here are viewable; contact me if you would like to receive PDF versions.
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