Due date for the final return
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Due date for the final return
Generally, the final return is due on or before the following dates:
If the death occurred between January 1 and October 31 inclusive, the due date for the final return is April 30 of the following year.
If the death occurred between November 1 and December 31 inclusive, the due date for the final return is six months after the date of death.
Note
The due date for filing the T1 return of a surviving spouse or common-law partner who was living with the deceased is the same as the due date for the deceased's final return indicated in the paragraph above. 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 next year to avoid interest charges.
If the deceased or the deceased's spouse or common-law partner was carrying on a business in 2016 (unless the expenditures made in the course of carrying on the business were mainly the cost or capital cost of tax shelter investments), the following due dates apply:
If the death occurred between January 1 and December 15 inclusive, the due date for the final return is June 15 of the following year.
If the death occurred between December 16 to December 31 inclusive, the due date for the final return is six months after the date of death.
Tax Tip
Previous year return - A person may die after December 31, 2016, but on or before the filing due date for his or her 2016 return. If he or she has not filed that return, the due date for filing the return and paying any balance owing, is six months after the date of death. The due date for filing the 2016 T1 return of a surviving spouse or common law partner who was living with the deceased is the same as the due date for the deceased's 2016 return. However, any balance owing on the surviving spouse's or common law partner's 2016 return must still be paid on or before April 30, 2017, to avoid interest charges. For previous year returns that are already due but were not filed by the deceased, the due dates for filing those returns as well as payment of any related taxes owing remain the same.
The deceased's will or a court order may set up a testamentary spousal or common-law partner trust. When testamentary debts of the deceased or the estate are being handled through the trust, the due date for the final return is extended to 18 months after the date of death. However, you have to pay any taxes owing on the final return by the due date.
Note
If a person dies in 2017, the legal representative may choose to file the final return at any time after the date of death. The returns will generally be processed at that time as a service to the estate. In these cases, the returns will generally be processed using tax legislation applicable to the 2016 tax year. The legal representative can then request a reassessment of the return in the following year (2018) to apply any tax changes introduced for the 2017 tax year.
Forms and publications
- Information Sheet RC4111, Canada Revenue Agency - What to Do Following a Death
- Guide T4011, Preparing Returns for Deceased Persons
Related topics
- Date modified:
- 2017-01-04