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Receive the notice of assessment
After you’ve filed a return for the person who died, you will receive a notice of assessment for that return. Learn more about how to understand your notice of assessment.
Pay any balance owing
If the notice of assessment shows that there is a balance owing on any of the returns of the person who died or their estate, you need to make a payment to the CRA.
When you make a payment, indicate the following as the account for which you are making a payment:
- For T1 Returns, including the Final Return and any optional T1 returns, indicate the social insurance number of the person who died
- For T3 Returns, indicate the T3 account number for their estate
To confirm a payment has been made or to resolve an issue with a payment, refer to Confirm a payment.
The due date for a balance owing depends on the type of return, and on the date of death. Learn more about filing and payment due dates.
Request a reassessment
T1 Income Tax and Benefit Return
If you need to change a T1 Income Tax and Benefit Return after you send it to us, do not file another return for that tax year.
You can request a reassessment of the T1 Income Tax and Benefit Return in situations where it has been filed using the previous year’s tax package. For example, if a person dies in early 2023, the Final Return may be filed in 2023, the year of the person's death. The return generally will be processed in that calendar year, using tax legislation applicable to the 2022 tax year. You can request a reassessment of the Final Return in the following year (2024) to apply any tax changes introduced for the 2023 tax year.
To request a T1 reassessment, use Form T1-ADJ T1 Adjustment Request.
T3 Trust Income Tax and Information Return
If you need to change a T3 Trust Income Tax and Information Return after you send it to us, do not file another return for that tax year.
To request a T3 reassessment, use Form T3-ADJ T3 Adjustment Request. Indicate the trust's account number, the tax year you want us to change, and attach any supporting documents.
Determine if you need a clearance certificate
After you've received the notices of assessment and have paid all outstanding amounts owed to the CRA, determine if you need to apply for a clearance certificate prior to distributing assets of the estate.
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