5 April 1990 Ministerial Letter 59578 F - Income Tax Filing of a Missing Person

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

April 5, 1990

Dear Sirs:

Re:  Income Tax Filing of a Missing Person

This is in reply to your letter of February 8, 1990, wherein you requested our opinion with respect to an interpretation of the income tax filing requirements of a missing person in the following situation.

24(1)

Based upon the above, you have asked on what basis does the committee file Mr. A's 1986 and subsequent personal income tax returns.  It is your view that since Mr. A has not been legally declared dead, his 1986 and subsequent tax returns should be filed as though he were alive and the provisions of the Income Tax Act concerning deceased taxpayers do not apply. 

Additionally, you wish to know our opinion on the tax implications of the eventual declaration of death of Mr. A. has not been legally declared dead, his 1986 and subsequent tax returns should be filed as though he were alive and the provisions of the Income Tax Act concerning deceased taxpayers do not apply.

Additionally, you wish to know our opinion on the tax implications of the eventual declaration of death of Mr. A.  On the assumption that Mr. A is declared dead upon the expiration of the 7 year statutory period, you have asked what would be the effective date of death for tax purposes.  In your view, the date of the court order declaring the taxpayer to be deceased is the date that can be used as the date of death for tax purposes.

In our view, in the above situation, we are in agreement with your opinion that the committee for Mr. A should file his 1986 and subsequent taxation year returns on the basis that Mr. A is alive and the provisions of the Income Tax Act concerning deceased taxpayers do not apply as Mr. A had not been legally declared dead.

With respect to the tax implications of the eventual declaration of death of Mr. A, we offer the following comments.  It is our view that the date of death for the income tax purposes may be dependent on the actual wording of the court order.  In these situations, the date of the court order may not be the appropriate date in every instance depending upon the facts and circumstances of each particular situation.  We also advise that, in these situations, the local District Taxation Office should be contacted and provided with all the relevant documentation to determine what the Department's views may be at that particular time based upon the circumstances of a particular situation.

We trust our comments are of assistance to you.

Yours truly,

for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch