Notify the CRA of a date of death
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Contact us about the date of death as soon as possible
Contact the CRA as soon as possible to avoid any repayment situations for benefits. Even if the deceased was not receiving benefit payments, you should report the date of death as the legal representative.
- By phone:
Before you call
You will be asked to provide the following information about yourself:
- full name
- phone number
- relation to the person who died
In addition to your information, you will need the following information about the person who died:
- date of death
- social insurance number (SIN)
- full name and date of birth
- complete address
- assessed tax return, notice of assessment or reassessment, or other tax document
Yukon, Northwest Territories, and Nunavut:
Outside Canada and U.S. (operates in Eastern Time):
Hours of service
Table 1 Day Hours Mon to Fri 8 am to 8 pm Sat 9 am to 5 pm Sun Closed
Closed on public holidays
- By mail:
Complete a form to notify us by mail
Complete the applicable information in the form on the last page of the PDF version of Information Sheet RC4111, What to do following a death and send it to your tax services office or tax centre.
You may need to send in other completed forms to confirm you are the legal representative and get access to tax records or authorize another representative.
Additional help to cancel or transfer benefits
Generally, by reporting the date of death to the CRA, benefit payments will be appropriately managed. However, in some cases, you might need to take further steps to ensure they are cancelled or transferred:
GST/HST credit or Climate action incentive payment (CAIP)
If the person who died was receiving one or both of the GST/HST credit or CAIP, the CRA may still send out the payments after the date of death because we are not aware of the death. If this happens, you should return the payment to the tax centre that serves your area. This also applies to any other related federal, provincial, and territorial programs that the CRA administers.
Generally, GST/HST credit payments are issued on the fifth day of the month in July, October, January, and April. The CAIP is issued in the same months as the GST/HST credit, except it is issued on the 15th day of the month.
If either of the payment dates for the GST/HST credit or the CAIP fall on a weekend or a public holiday, the payment will be made on the last business day before the dates mentioned above.
Deceased received payments from provincial or territorial programs related to the GST/HST credit or CAIP
The CRA administers provincial and territorial programs that are related to the GST/HST credit and the CAIP. If the deceased was receiving payments under one or both of these programs, you do not have to take any further action. The CRA will use the information provided to adjust other applicable credit program payments.
Deceased was single, separated, divorced, or widowed
If the recipient died before the scheduled month in which the CRA issued either the GST/HST credit or the CAIP, payments will no longer be issued in that person’s name or to that person’s estate.
If the recipient died during or after the scheduled month in which the CRA issues a payment for one or both of these programs and the payment has not been cashed, return it to the CRA so that we can send the payment to the person's estate. This also applies to any other related federal, provincial, and territorial programs that the CRA administers.
If the person who died was getting an amount for a child, the child's new caregiver should contact the Benefit enquiries line at 1-800-387-1193, as they may qualify to receive the GST/HST credit or the CAIP amounts for that child.
Deceased received payments for both themselves and their spouse or common-law partner
The deceased's spouse or common-law partner may now be eligible to receive one or both of the GST/HST credit or CAIP if they filed an Income Tax and Benefit Return. The GST/HST credit will be based on their net income alone. The CAIP will be revised based on their updated eligibility. This also applies to any other related federal, provincial, and territorial programs that the CRA administers.
Deceased's spouse or common-law partner received payments for both themselves and the deceased
The payments will be recalculated based on the surviving spouse's or common-law partner's updated eligibility and will only include a claim for them and any eligible children, if applicable.
Deceased is an eligible child
Entitlement to GST/HST credit for a child who died stops the quarter after the child's date of death. For the CAIP, the entitlement stops if the child died before the month the next payment is issued. You should contact the Benefits enquiries line at 1-800-387-1193 to notify us of the date of death so that we can update our records.
Canada Workers Benefit (CWB) advance payments
If the person who died received advance payments of the CWB, they are only eligible up to the date of death.
The benefit for the final year up to the death must be claimed on line 45300 in the Final Return for the deceased.
Canada Child Benefit (CCB) payments
If the person who died was receiving CCB payments for a child, including payments from related provincial or territorial child benefit and credit programs, and the surviving spouse or common-law partner is the child’s parent, the CRA will usually transfer the CCB payments to that person.
Apply as a new recipient of the benefit who is not the parent
If anyone other than the parent is now primarily responsible for the care and upbringing of the child, that person will have to apply for benefit payments for the child through one of the following options:
- By using the "Apply for child benefits" online service on My Account
- By completing and sending to the CRA Form RC66, Canada Child Benefits Application
If the person who died was receiving payments under provincial or territorial child benefit and credit programs administered by the CRA, there is no need to apply separately to qualify. The CRA will use the information from the application to determine the new caregiver's eligibility for these programs.
Deceased's spouse or common-law partner received the benefit for both themselves and the deceased
If the surviving spouse or common-law partner receives CCB payments, the CRA will automatically recalculate the payments excluding the net income of the person who died when the CRA is notified of the death.
Deceased is an eligible child
Eligibility for CCB payments stops the month after the child's date of death. You should contact the Benefits enquiries line at 1-800-387-1193 to notify us of the date of death so that we can update our records.
Contact other government agencies to notify about the death
In addition to the CRA, when someone dies, there are other departments and agencies you might need to contact:
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