Canada Revenue Agency What to Do Following a Death

RC4111(E) Rev. 16

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Table of contents

• What should you do first?
  • Was the deceased paying tax by instalments?
• What do you do with the GST/HST credit?
  • What if the deceased was single, separated, divorced, or widowed and received the GST/HST credit?
  • What if the deceased's GST/HST credit is for the deceased and his or her spouse or common-law partner?
  • What if the surviving spouse's or common-law partner's GST/HST credit includes a claim for the deceased?
  • What if the deceased is an eligible child?
• What do you do with the Canada child tax benefit (CCTB), universal child care benefit (UCCB), and/or Canada child benefit (CCB) payments?
  • What if the deceased was receiving the CCB?
  • What if the deceased's spouse or common-law partner receives the CCTB and/or UCCB?
  • What if the deceased is an eligible child?
• Are you the legal representative?
• What is the due date for the final tax return and any balance owing?
  • Previous year return
• How do you contact the CRA?
• Request for the Canada Revenue Agency to update records

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

This information sheet contains basic information that the family and legal representative should know to start settling the affairs of the deceased person. For more information, go to What to do when someone has died or see guides T4011, Preparing Returns for Deceased Persons, and T4013, T3 Trust Guide.

What should you do first?

You should provide us with the deceased's date of death as soon as possible. You can call us at 1-800-959-8281, or complete the form and send it to your tax services office or tax centre.

Arrangements must be made to stop payments and, if applicable, transfer them to a survivor, if any of the following situations apply:

• The deceased was receiving the goods and services tax/harmonized sales tax (GST/HST) credit.
• The deceased was receiving the working income tax benefit (WITB) advance payments.
• The deceased was receiving Canada child tax benefit (CCTB) payments and/or universal child care benefit (UCCB) payments, or Canada child benefit (CCB) payments for a child.
• The deceased was a child for whom CCTB and/or UCCB, CCB and/or GST/HST credit payments are paid.

Service Canada should also be advised of the deceased's date of death. For more information, or to get the address of the Service Canada Centre nearest you, call 1-800-622-6232.

Was the deceased paying tax by instalments?

If the deceased person was paying tax by instalments, no further instalment payments have to be made after his or her death. The only instalments that have to be paid are those that were due before the date of death, but not paid.

What do you do with the GST/HST credit?

Generally, GST/HST credit payments are issued on the fifth day of the month in July, October, January, and April. If the deceased was receiving GST/HST credit payments, we may still send out a payment after the date of death because we are not aware of the death. If this happens, return the payment to the tax centre that serves your area.

What if the deceased was single, separated, divorced, or widowed and received the GST/HST credit?

If the recipient died before the scheduled month in which we issue the GST/HST credit, we cannot make any more payments in that person's name or to that person's estate.

If the recipient died during or after the scheduled month in which we issue the credit and the payment has not been cashed, return it to us so that we can send the payment to the person's estate.

If the deceased was getting a credit for a child, the child's new caregiver should contact us at 1-800-387-1193 to request GST/HST credit payments for that child.

What if the deceased's GST/HST credit is for the deceased and his or her spouse or common-law partner?

If the deceased had a spouse or common-law partner, that person may be eligible to receive the GST/HST credit if he or she filed an income tax and benefit return. The GST/HST credit payments will be based on his or her net income alone.

What if the surviving spouse's or common-law partner's GST/HST credit includes a claim for the deceased?

If the surviving spouse's or common-law partner's GST/HST credit included an amount for the deceased, the payments will be recalculated based on his or her net income alone and will only include a claim for himself or herself and any children, if applicable.

What if the deceased is an eligible child?

Entitlement to GST/HST credit payments for a deceased child stops the quarter after the child's date of death. You should notify us of the date of death so that we can update our records.

What do you do with the Canada child tax benefit (CCTB), universal child care benefit (UCCB), and/or Canada child benefit (CCB) payments?

What if the deceased was receiving the CCTB, UCCB, and/or beginning in July 2016, CCB payments?

Contact us at 1-800-387-1193 and let us know the date of death. If the deceased person was receiving CCTB, UCCB, and/or CCB payments for a child, and the surviving spouse or common-law partner is the child's parent, we will usually transfer the CCTB, UCCB, and/or CCB payments to that person.

If anyone else, other than the parent, is now primarily responsible for the child, that person will have to apply for benefit payments for the child by:

• using the "Apply for child benefits" online service on My Account; or
• completing and submitting Form RC66, Canada Child Benefits Application.

What if the deceased's spouse or common-law partner receives the CCB?

If you are the surviving spouse or common-law partner and you receive CCB payments for a child, contact us at 1-800-387-1193 to provide us with the date of death, and we will automatically recalculate the payments excluding the deceased person's net income.

What if the deceased is an eligible child?

Your entitlement to CCTB, UCCB, and/or CCB payments stops the month after the child's date of death. You should notify us of the date of death so that we can update our records.

Are you the legal representative?

You are the legal representative of a deceased person if:

• you are named as the executor in the will;
• you are appointed as the administrator of the estate by a court; or
• you are the liquidator for an estate in Quebec.

As the legal representative, your responsibilities under the Income Tax Act include:

• filing all required returns for the deceased;
• making sure all taxes owing are paid;
• letting the beneficiaries know which, if any, of the amounts they receive from the estate are taxable; and
• obtaining a clearance certificate to certify that all amounts owing to the CRA are paid.

If you are the legal representative, you may need information from the deceased person's tax records. Before we can give you this information, we will need the following:

• a copy of the death certificate;
• the deceased's social insurance number which must be included on any request or document you send to us; and
• a complete copy of the will or other legal document such as a grant of probate or letters of administration showing that you are the legal representative; and
• the new mailing address for the estate.

What is the due date for the final tax return and any balance owing?

The deceased's final return and any balance owing are due on or before the following dates:

If the deceased or the deceased's spouse or common-law partner was carrying on a business during the year when the death occurred, the following filing due dates apply:

If you file the final return late and there is a balance owing, we will charge a late-filing penalty. If you do not pay the balance owing from the final return in full by the balance due date (whether April 30 of the following year or six months after death of the individual, as applicable), we will charge interest on the unpaid amount. The interest will start to accumulate from the day after the balance due date.

Previous year return

If a person dies after December 31, but on or before the filing due date for his or her return for the immediately preceding year (usually April 30), and that person had not yet filed that return, the due date for filing it, as well as for paying the balance owing, is six months after the date of death. The due date for filing the same prior year T1 return of a surviving spouse or common law partner who was living with the deceased is the same as the due date for filing the deceased's prior year return. However, any balance owing on the surviving spouse's or common law partner's return still has to be paid on or before April 30 of the current year to avoid interest charges. The filing due dates for previous year returns that are already due but which the deceased had not yet filed, remain the same.

How do you contact the CRA?

To find more contact information, go to Contact us or if you need help, call us at 1-800-959-8281.

If you would like any of our publications, go to Forms and publications, or call 1-800-959-8281.

Request for the Canada Revenue Agency to update records

Date modified:

2017-01-04