Tamara just passed away suddenly in Ontario, where she has established domicile. Her assets at time of death are below.

$\backslash$table$[[$Asset$,$ACB,Market Value,Beneficiary$],[$Principle Residence,$$250,000,$$$900,000,$Joint w$/$Spouse$],[$Cottage$,$$$80,000,$$$400,000,$Single$],[$RRSP$,$$$100,000,$$$290,000,$Estate$],[$TFSA$,$$$70,000,$$$155,000,$Spouse$],[$NREG$,$$$45,000,$$$188,000,$N$/$a$],[$Art Collection,$$15,000,$$$10,000,$N$/$a$],[,,,]]$

What probate taxes would her estate be subject to$?$

$$12,570$

Tamara would not be subject to probate taxes

$$28,295$

$$324,000$