Filing a final return for someone who died: steps and deadlines

Start by establishing who is acting

The CRA deals with the legal representative of the person who died. That is typically the executor named in the will. If there is no will or no named executor, the people who can apply to administer the estate depend on Ontario estate law, and a court appointment may be needed. If you are waiting for an appointment, the CRA lets you ask to be registered as a representative for its own purposes using Form RC552, Register as Representative for a Deceased Person.

To notify the CRA, you send a copy of the death certificate or a funeral director’s statement of death, plus the document that names you, such as the will, a grant of probate or letters of administration. Include the SIN of the person who died. You can submit these online through Represent a Client or by mail or fax. The CRA says documents are generally processed in about 28 business days, so start early rather than when the return is almost due.

Gather what the return needs

As representative, you need to know the sources of income and whether each amount was earned before or after the date of death, the property and debts at the date of death, and any credits the person may be entitled to in the final year. Most income figures come from tax slips and from the previous return, which you can see once the CRA has processed your authority.

Collect the last notice of assessment, T4, T4A, T5 and T3 slips, pension and RRIF statements, account statements at the date of death, records of any rental or business activity, receipts for medical expenses and donations, and the will. Also ask the family about uncashed CRA cheques and benefits that need to be stopped, such as the GST/HST credit, the Canada Workers Benefit or the Canada Child Benefit. The CRA lists cancelling or transferring those among the representative’s duties. Our personal tax return checklist covers the ordinary documents; here the new items are the date-of-death values.

Know which returns may be needed

There is always a final T1 return, which reports income earned up to the date of death and the increase in value of property and investments up to that date, together with the credits and deductions the person could claim. In many cases there is no other return to file.

You may also choose one or more optional T1 returns. A Return for Rights or Things reports income earned but not yet received at death, such as pay for work done before the date of death that was only received afterward. A Return for a Partner or Proprietor and a Return for Income from a Graduated Rate Estate apply in narrower cases. They are optional, but they can reduce tax because some credits and amounts can be claimed again on each return. If you file one, report all of the eligible income on it rather than on the final return.

Income the estate earns after death, such as interest on investments or a gain on a sale, is generally reported on a separate T3 Trust Income Tax and Information Return. Also check for unfiled returns from earlier years, which still need to be filed.

Understand what is deemed to happen at death

The final return is not just a list of slips. The CRA says the person’s belongings, property and investments are treated as disposed of at death, even if nothing is sold, so taxable capital gains can arise on the final return. Registered plans such as an RRSP or RRIF are also reported on the return, with rollovers to a surviving spouse or common-law partner in some cases.

This is where an illustrative example helps. Suppose a person owned shares that cost $10,000 and were worth $25,000 at death. The $15,000 increase is the starting point for a capital gain on the final return, subject to the rules for that kind of property. A principal residence, spousal rollover or registered plan can change the answer. Bring the date-of-death values and the original cost records to your accountant rather than estimating.

Mark the due dates, and separate filing from payment

For a death from January 1 to October 31, the final return is due April 30 of the following year. For a death from November 1 to December 31, it is due six months after the date of death, on the same calendar day. If the person or their spouse or common-law partner was operating a business at death, the filing date is generally June 15 of the following year for deaths up to December 15, and six months after death for deaths from December 16 to December 31.

The payment date does not move with the later filing date, so interest can run while you wait. If the person died early in 2026, on or before the usual due date for their 2025 return, and had not filed it, that return is due six months after the date of death. The Return for Rights or Things has its own later date, the later of one year after death or 90 days after the notice of assessment for the final return is sent. A T3 return is due 90 days after the estate’s tax year-end. Public holidays and weekends can shift a date, so confirm the exact day before you promise it to anyone.

File, label and pay correctly

Use the T1 package for the year of death and for the province where the person lived at death. Write “The Estate of the Late” before the name, give your address, enter the date of death, tick the marital status at death and sign with your title, such as executor. Optional returns are marked in the top corner with the label the CRA specifies.

The CRA says tax software does not currently support the final return or the optional returns, and that EFILE is available to authorized preparers such as accountants. If you file yourself, you mail the returns to your tax centre. When you pay, quote the SIN of the person who died for T1 returns and the estate’s T3 account number for T3 returns. If a return changes later, ask for a reassessment on Form T1-ADJ rather than filing a second return.

Get a clearance certificate before you distribute

This step protects you. If you distribute estate property before getting a clearance certificate and the CRA is still owed income tax or GST/HST, the CRA says you are personally liable for the unpaid amount, up to the value of what you distributed. A certificate confirms the amounts owing at that time have been paid or secured.

Apply on Form TX19, and on Form GST352 as well if the person had a GST/HST number. The CRA asks you to wait until the returns are filed, the notices of assessment are received and the balance is paid or secured, and not to send the request at the same time as the returns. Expect a list of assets with their cost and value, a statement of distributions to date and the beneficiaries’ details. The CRA targets an acknowledgement within 45 days and an assessment of up to 120 days, so plan the timeline with the beneficiaries. A certificate covers only the property known at that time, and later discoveries need another one.

When to bring in an accountant

Consider help when the person owned a business or a rental, held foreign property, had registered plans with beneficiaries, owned a second property, or left an estate that will run for months. The decisions about optional returns, the estate’s year-end and how gains are reported can change the tax materially and are hard to reverse.

Bring the will, the death certificate, the last assessment, all slips, statements at the date of death and any correspondence. Ask which returns are required, which optional returns are worth filing, when the estate should apply for a clearance certificate and who should be authorized online. This page is general information, not legal advice.