Optional returns are returns on which you report some of the income that you would otherwise report on the final return. By filing one or more optional returns, you may reduce or eliminate tax for the deceased. This is possible because you can claim certain amounts more than once, split them between returns, or claim them against specific kinds of income.
Chart 1 summarizes the information for optional returns. You may also want to get Interpretation Bulletin IT326, Returns of Deceased Persons as "Another Person" for more information.
You can choose to file up to three of the following optional returns for certain income:
There are three groups of amounts you can claim on the optional returns as follows:
Signing the optional return
You have to sign the optional return in the area provided on the last page of the return. Sign your name and indicate your title (for example, executor or administrator).
Forms and publications
- Guide T4011, Preparing Returns for Deceased Persons
- T4013, T3 - Trust Guide
- T3 Trust Income Tax and Information Return
- Interpretation bulletin IT326, Returns of Deceased Persons as "Another Person
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