File the returns

Once you know what to report and claim on the final tax returns, you can fill out and submit the returns.

On this page

• T1 Income Tax and Benefit Returns
  • Final Return
  • Optional T1 returns
  • Labelling the tax returns
• T3 Trust Income Tax and Information Return
• How to submit the returns
• Pay any balance owing

T1 Income Tax and Benefit Returns

Final Return

What return package to use: T1 Income Tax Package for the year the person died and for the province or territory of residence of the person at the time of death.

If an income tax package is not available for the year the person died, use the most recent year and write the year that you are filing for in the top right corner.

Optional T1 returns

Optional T1 returns use the same return package as the Final Return, but you indicate on the return which optional T1 return you are filing. You will need a separate return for each optional T1 return you file.

Return for Rights or Things

What return package to use: T1 Income Tax Package for the year the person died and for the province or territory of residence of the person at the time of death. Write "70(2)" in the top right corner of page 1 of the return.

Election to delay payment of income tax

In some cases, you can delay paying part of the tax amount owing from rights or things. However, the CRA still charges interest on any unpaid amount from the day after the tax is due to the date you pay the amount in full.

If you want to delay payment, you will have to provide the CRA with acceptable security for the amount owing. You also have to complete Form T2075, Election to Defer Payment of Income Tax, under subsection 159(5) of the Income Tax Act by a Deceased Taxpayer's Legal Representative or Trustee. For more information, call 1-888-863-8657.

Return for a Partner or Proprietor

What return package to use: T1 Income Tax Package for the year the person died and for the province or territory of residence of the person at the time of death. Write "150(4)" in the top right corner of page 1 of the return.

Return for Income from a Graduated Rate Estate

What return package to use: T1 Income Tax Package for the year the person died and for the province or territory of residence of the person at the time of death. Write "104(23)(d)" in the top right corner on page 1 of the return.

Labelling the tax returns

Before you submit the returns, make sure in the identification and other information area of the return you:

• write the type of return in the upper right corner of the first page
• enter the identification information for the person who died in all the boxes
• write "The Estate of the Late" before the name of the person who died
• give your address as the mailing address
• make sure the province or territory of residence is the one where the person who died was living on the date of death
• tick the box that applies to the marital status of the person when they died
• enter the date of death on the proper line

Make sure you sign your name and indicate your title (for example, executor or administrator) in the area provided on the last page of the return.

T3 Trust Income Tax and Information Return

What return form to use: Use Form T3RET, T3 Trust Income Tax and Information Return to report income of the estate of someone who died.

How to submit the returns

Final Return and optional T1 returns

If you are filing the returns yourself as the legal representative of someone who died, you will need to mail them to your tax centre.

Online tax softwares programs do not currently support the submission of the Final Return or optional T1 returns.

EFILE is only available to authorized tax preparation service providers, such as accountants.

T3 Trust Income Tax and Information Return

Online

Approved tax preparation service providers have the option to file the T3 Trust Income Tax and Information Return through EFILE. Apply for a trust account number and submit with EFILE

By mail

You can also mail the T3 Trust Income Tax and Information Return to a trust processing tax centre.

Pay any balance owing

If any of the returns show that there is a balance owing, 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.