Due date for the final return

Generally, the final return is due on or before the following dates:

Note
The due date for filing the T1 return of a surviving spouse or common-law partner who was living with the deceased is the same as the due date for the deceased's final return indicated in the chart above. However, any balance owing on the surviving spouse's or common-law partner's return still has to be paid on or before April 30 of the next year to avoid interest charges.

If the deceased or the deceased's spouse or common-law partner was carrying on a business in 2011 (unless the expenditures of the business are mainly in connection with a tax shelter), the following due dates apply:

The deceased's will or a court order may set up a testamentary spousal or common-law partner trust. When testamentary debts of the deceased or the estate are being handled through the trust, the due date for the final return is extended to 18 months after the date of death. However, you have to pay any taxes owing on the final return by the due date.

Note
If a person dies in 2012, the legal representative may choose to file the final return at any time after the date of death. The returns will generally be processed at that time as a service to the estate. In these cases, the returns will generally be processed using tax legislation applicable to the 2011 tax year. The legal representative can then request a reassessment of the return in the following year (2013) to apply any tax changes introduced for the 2012 tax year.

Forms and publications

• Information Sheet RC4111, Canada Revenue Agency - What to Do Following a Death
• T4011, Preparing Returns for Deceased Persons

Related topics

• Penalty for late-filing a final return
• Due date for a balance owing