Regulation 709/21 introduced sweeping changes in the area of estates and this included substantial changes to the “probate” forms and applications for various Certificates of Appointment. These changes came into effect as of January 1, 2022 and streamlined the process and forms, resulting in the elimination of 43 forms, amendments to a further 15 and the introduction of 8 new forms.
While the new changes were welcomed, there have been some “growing pains” in putting the new forms into practice and, clearly, the government has been listening as they have recently reported that several of the forms are going to be amended, with the changes coming into effect as of July 1, 2022.
The main changes are to Forms 74A and 74C, more particularly as follows:
74A – Application for a Certificate of Appointment
- Part 2 will now have a section if the date of the Will is missing
- Part 3 will be more clearly defined, which details deceased’s spousal relationships, so that there is a Section B for with a will applications and Section C for without
- Part 6 will require you to reproduce the entitlements section for each applicant
- Part 7 will now require that the relationship between the beneficiary and deceased is reported
- There will be a new Part 9 that will deal with Estate Administration Tax and whether the applicant is seeking to defer payment or based on an estimated value
- There will also be a new Part 10 that will require the applicant to report if bonding is required and whether they are seeking an order to dispense with, reduce or there is an exemption
74C – Certificate of Appointment
- This form is being modified to clarify the type and circumstances of the grant (i.e. With a will, executed remotely, following a court order, deceased estate trustee or person renouncing)
Several other forms have been amended in line with the changes set out above, notably to the applications for a Small Estate Certificate and forms 74I (A,B,C, F) and form 74J, Application for Certificate or Confirmation (succeeding, resealing, ancillary), as well as forms 74D and 74E. The new forms are already up on the government website for review (ontariocourtforms.on.ca) and clearly identifiable as shaded in grey (until they come into force on July 1, 2022). Keep in mind these amended forms when filing any applications after July 1, 2022.