Due date for a balance owing

The due date for a balance owing on a final return depends on the date of death:

If the death occurred between January 1 and October 31, the due date for the amount owing is April 30 of the following year.

If the death occurred between November 1 and December 31, the due date for the amount owing is six months after the date of death.

If you do not pay the amount in full, we will charge compound daily interest on the unpaid amount from the day after the due date of the return to the date you pay the amount owing.

In some cases, you can make an election to delay paying part of the amount due. For instance, you can delay paying part of the amount owing from rights or things and the deemed disposition of capital property.

Forms and publications

• Information Sheet RC4111, Canada Revenue Agency - What to Do Following a Death
• Guide T4011, Preparing Returns for Deceased Persons

Related topics

• Due date for the final return
• Penalty for late-filing a final return

Date modified:

2016-01-05