OTTAWA, ONTARIO -- (Marketwired) -- 01/26/17 -- 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:
-- goods and services tax/harmonized sales tax (GST/HST) credit
-- working income tax benefit advance payments
-- Canada child benefit
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.
Stay connected
To receive updates on what is new at the Canada Revenue Agency, you can:
- Follow the CRA on Twitter - @CanRevAgency.
- Follow the CRA on LinkedIn.
- Subscribe to a CRA electronic mailing list.
- Add our RSS feeds to your feed reader.
- Watch our tax-related videos on YouTube.
Contacts:
Media Relations
Canada Revenue Agency
613-941-6269
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