Prepare tax returns for someone who died
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Prepare tax returns for someone who died
When someone dies, their legal representative must file a final T1 Income Tax and Benefit Return, called the Final Return, to report the deceased person’s property, investments and other taxable income, and can file other optional T1 returns if the person who died had eligible income.
A T3 Trust Income Tax and Information Return (T3 Return) might also need to be filed for the estate of the person who died.
The legal representative may be able to claim deductions and credits in these returns to reduce amounts that the person who died or their estate might owe.
Sections
- What returns you need to file
- Determine whether you need to file a Final Return, a T3 Return, and whether you can file any optional T1 returns
- Filing and payment due dates
- Find out the due dates to file returns and pay any balances owing
- Report income, transfers, and dispositions
- How to report any income earned, or assets that will be transferred or disposed of
- Claim deductions and tax credits
- How to claim deductions and tax credits to reduce the amount owed by the person who died or their estate
- File the returns
- Filing methods to send returns to the CRA
- After you file
- Determine if you are ready to distribute the property of the estate and when you should apply for a clearance certificate
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- Date modified:
- 2024-01-23