How to manage the taxes of someone who has died

Dealing with the death of a loved one is difficult. With this in mind, here are a few things to consider when handling someone’s taxes after they have passed away

What to do first 

Tell CRA the deceased’s date of death as soon as possible. You can call CRA at 1-800-959-8281.

If the deceased was receiving any of the benefit and credit payments listed below, contact the CRA as soon as possible to stop the payments and, if applicable, transfer them to a survivor:

Tell Service Canada the deceased’s date of death by contacting a Service Canada or calling 1-800-622-6232.

Important facts

You must file a final return after a death. On the deceased’s final return, the legal representative of the deceased must report all of the deceased’s income from January 1 of the year of death up to and including the date of death, and claim all credits and deductions that the person is entitled to. Income earned after the date of death may have to be reported on a T3 Trust Income Tax and Information Return.

The legal representative is required to file any tax returns for the years that the person did not file before he or she died.

If an individual who pays tax by instalments dies during the year, instalment payments due on or after the date of death do not have to be paid.

The due date for the final return depends on the deceased’s date of death. 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.

Comments are closed.

Contact Us

Padgett Business Services

1511 10 Street SW Calgary, AB T2R 1E8
Phone: (403) 220-1570

Email: Padgett Calgary

Subscribe to our SMALL BIZ BUILDER Newsletter.
Yes Please!

Our Rating

Click for the BBB Business Review of this Accountants - Certified Public in Calgary AB