Coping with the death of a loved one is difficult. We at the CRA recognize that you are going through a very difficult time. With this in mind, we hope the following information will help you by answering some questions you may have.

Topics

• What's new
  What's new for the completion of returns for deceased individuals.
• Notify the CRA of the date of death
  Call the CRA to report the date of death and cancel or transfer benefit payments.
• Types of returns
  Find out the different types of returns you must file (final return), or may choose to file (optional returns).
• Represent someone who died
  Find out what to do if you have been named executor of a will, how to access tax accounts, authorize a representative such as an accountant, and what to do if there is no will.
• Apply for a clearance certificate
  Confirm that tax debts have been paid, what happens if you distribute the estate without a clearance certificate, what happens after you get the certificate.
• Deemed disposition of property
• Net capital losses

Questions and Answers

Read some of our more frequently asked questions and answers.

Forms and publications

Forms and publications you may need when some one has died.

Related topics

• T3 - Trust information
• Retirement or death of business owner or partner - What to do if the deceased person was also an owner, partner, or director of a business
• Cancelling benefits following the death of a pensioner/beneficiary
  How to cancel Old Age Security (OAS) and/or Canada Pension Plan (CPP) benefits when an pensioner/beneficiary dies
• Benefits - A list of federal, provincial and territorial government contacts listed by province and territory to help you determine whom to contact
• International Benefits - If you are the surviving spouse or common-law partner of someone who has lived or worked in another country, you may be eligible for benefits from Canada or abroad
• National Defence Guide to Death and Disability Benefits - Information for serving and former Canadian Forces personnel and their families
• Death outside of Canada - Please contact the Canadian Consulate Office for assistance
• Social Insurance Number card - Prevent SIN fraud by informing Service Canada of a death