Life events: Death
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Did you know?
There are many tax implications after a death has occurred.
Here are a few things to keep in mind when dealing with someone’s taxes after they have passed away.
- File a final return – A final return must always be filed after a death. 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. Report income earned after the date of death on a T3 Trust Income Tax and Information Return. Also be sure to note the due date for the final return.
- Consult the CRA’s Chart 1 - Returns for the year of death – This chart lists all types of income, deductions, and credits and tells you what type of return each can (or must) be reported or claimed on.
- Report the deceased’s income on optional returns – Claiming certain amounts more than once, splitting them between returns, or claiming them against specific kinds of income may reduce or eliminate some of the deceased’s taxes.
- Goods and services tax/harmonized sales tax (GST/HST) – Sometimes, the deceased will receive a GST/HST credit payment after the date of death because the CRA was not aware of the death. In this case, you should return the payment to the tax centre that serves your area and give us the date of death so we can update our records.
- Canada child tax benefit (CCTB) and Universal child care benefit (UCCB) – If a CCTB recipient dies, the next of kin or the estate should inform us in writing. Someone else may be eligible to get benefits for the child. Send a letter to the tax centre that serves your area. If the deceased is an eligible child, your entitlement to CCTB and UCCB payments stops the month after the child's date of death. Use “End care of child” on My Account or call 1-800-387-1193 so that we can update our records.
- Deemed disposition of property – The tax treatment of capital property can be complex. Consult our website or call us at 1-800-959-8281 if you need more information.
Information for legal representatives
- Are you a legal representative? – You are a legal representative of a deceased person if you are named executor in the will, you are appointed as the administrator of the estate by a court, or you are the liquidator for an estate in Quebec.
- Clearance certificate – As a legal representative, you may want to get a clearance certificate before you distribute any property under your control. A clearance certificate certifies that all the amounts the deceased owed to the CRA have been paid, or that we have accepted security for the payment.
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