On September 6, 2017 Jeremy Bertand gave a very lively presentation on Estate Administration Tax also known as Probate Fees. The central message of his presentation focused on the means of assessing the value of assets owned by deceased at the time of death which include real estate in Ontario (less encumbrances), bank accounts, investments, vehicles and all other property including goods, intangible property, business interest and insurance. Insurance payable to a named beneficiary and assets where there is join ownership with right of survivorship and real estate outside Ontario are not included in the value of the estate.