How to Manage the Taxes of a Deceased Loved One

  • death, tax, income tax, cra, gst, child benefit, working income tax credit, credit, benefit
The Canada Revenue Agency (CRA) knows that 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

  1. Tell us the deceased’s date of death as soon as possible. You can call us at 1-800-959-8281, or fill out the form on the back of RC4111, What to Do Following a Death, and send it to your tax services office or tax centre.
  2. 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:
  3. Tell Service Canada the deceased’s date of death by contacting a Service Canada office 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. For more information on how to complete the deceased’s final return, see tax guide T4011, Preparing Returns for Deceased Persons.
  • 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. For more information, refer to RC4111, What to Do Following a Death or tax guide T4011, Preparing Returns for Deceased Persons.

If you would like help on want more information or how handling the return on a deceased loved one, feel free to contact GB Pilley & Associates Ltd., Chartered Professional Accountants at 604 926 3522.

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