Represent someone who died
Represent someone who died
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Determine who is representing the person who died
When someone dies, the legal representative is responsible for the administration of the estate of the person who died. Generally, an estate is what the person who died owned (assets) and what they owe (liabilities). Some costs and liabilities, including any balances owing to the CRA, are paid out of the assets of the estate. The legal representative may be assisted in the administration of an estate by an authorized representative.
Types of representatives
- Legal representative
The legal representative is typically the executor named in the will who will settle the estate. The responsibilities of the legal representative include making sure that tax returns are filed and any balances owing to the CRA are resolved.
In Québec, you are the legal representative if you are registered as the liquidator of the estate and may have additional administrative duties. Visit Revenu Québec's steps to follow after a death for this information.
If you are the legal representative, you must notify the CRA that you are the legal representative.
If there is no will or no named executor
If a person dies without a will (intestate), or an executor has not been named in a will, certain individuals can apply through the courts to be an administrator of the estate. Check with estate law of the provincial or territorial government of the residence of the person who died for more information.
If there is no court-appointed representative or you are waiting for an appointment from the court, you can request to be appointed as a representative for CRA matters using Form RC552, Appointing a Representative for a Deceased Person.
Once your request has been approved, you will be authorized as a representative who can view, get information about, and update the tax information for the person who died. This approval is for CRA purposes only and not for other administrative responsibilities outside the CRA.
- Authorized representative
An authorized representative is someone, such as an accountant or a lawyer, who can view, get information about, and update the tax information for individuals, businesses or trusts.
Authorize a representative
The legal representative can appoint one or more authorized representatives to manage the tax information on their behalf.
Find out how to authorize additional representatives.
Cancel an authorized representative
If the person who died had authorized representatives for their tax accounts while they were alive, those authorized representatives will continue to be authorized on the account until a legal representative requests their removal.
Find out how to cancel authorization for a representative.
Responsibilities of the legal representative
As the legal representative, you are responsible for making sure the taxes of the person who died are filed and that any balance owing is paid before distributing the estate.
You need to:
- make sure the CRA has been notified of the death
- notify the CRA that you are the legal representative
- provide the CRA with any requested documentation
- cancel or transfer payments, such as the:
- make sure tax returns are filed for the person who died:
- any returns for the year the person died
- any T3 Trust Income Tax and Information Returns, if required
- any returns for previous years that the person who died did not file
- confirm the estate has resolved all outstanding balances owing to the CRA
- apply for a clearance certificate, as needed, before distributing any assets of the estate
- the legal representative can be held personally liable for outstanding tax balances owing, if assets have been distributed without getting a clearance certificate
If the person who died was a resident of Québec, you may have additional responsibilities with Revenu Québec. Visit Revenu Québec's steps to follow after a death for this information.
Notify the CRA that you are the legal representative
You must submit documents in order to notify the CRA that you are the legal representative, to provide updated contact information for the estate, and to gain access to the tax records of the person who died.
Documents are generally processed in 28 business days from the date the documents are received.
How to notify the CRA that you are the legal representative
- Online
- Register for Represent a Client
- Registering will give you a Representative Identifier (RepID) and access to an account where you can upload documents
- Prepare a copy of the following documents with your RepID and the SIN of the person who died on each document:
- A copy of the death certificate or a funeral director's statement of death
- A legal document naming an executor (or liquidator in Quebec), such as a complete copy of the will that names an executor, grant of probate, and/or letters of administration
- If there is no will or other legal document naming an executor, you need to fill out and submit Form RC552, Appointing a Representative for a Deceased Person
- An updated mailing address of the estate, if there have been changes since the date of death
- Submit the documents using the “Submit documents” service in your Represent a Client account
- If you submit your documents online through Represent a Client, you will then have access to the tax records of the person who died once the documents are processed
- Register for Represent a Client
- Mail or fax
Submit documents to notify the CRA you are the legal representative
- Prepare a copy of the following documents, including the SIN of the person who died on each document:
- A copy of the death certificate or a funeral director's statement of death
- A legal document naming an executor (or liquidator in Quebec), such as a complete copy of the will that names an executor, grant of probate, and/or letters of administration
- If there is no will or other legal document naming an executor, you need to fill out and submit Form RC552, Appointing a Representative for a Deceased Person
- An updated mailing address of the estate, if there have been changes since the date of death
- Mail or fax the documents to the mailing address or fax number of the tax centre of the person who died
- If you submit your documents by mail or fax, you will then have phone, mail and fax access to the tax records of the person who died once the documents are processed
- Online access is only available by registering for Represent a Client
- If you already have a RepID, but are submitting documents by mail or fax, make sure you put your RepID on the documents to be given online access
- Prepare a copy of the following documents, including the SIN of the person who died on each document:
Access the tax records of the person who died
You will have access to the tax records of the person who died after you have submitted the documents to notify the CRA that you are the legal representative and they have been processed. Documents are generally processed in 28 business days from the date the documents are received.
If you are registered for Represent a Client and provided your RepID with the submitted documents, you will have both online and offline access to the tax records of the person who died.
If you do not have, or have not provided your RepID, you will only have offline access.
- Online
What you have access to:
- Previous years' T1 Income Tax and Benefit Returns
- Tax slips for any returns you need to file
What you do not have access to:
- Previous years' T3 Trust Income Tax and Information Returns
- These returns are only available offline by phone, mail or fax
If you are already the legal representative and need online access
If you are already the legal representative for the person who died, but do not have online access to their tax records, you will need to register for Represent a Client, and submit a letter requesting online access. Include the SIN of the person who died and your RepID on the letter.
You do not need to submit any documents that you have already submitted notifying the CRA that you are the legal representative.
- Offline
What you have access to:
- Previous years' T1 Income Tax and Benefit Returns
- Tax slips for any returns you need to file
- Previous years' T3 Trust Income Tax and Information Returns
After you have sent in your documents to notify the CRA that you are the legal representative, call 1-800-959-8281 to request tax record information.
Online access to tax records is only available by registering for Represent a Client.
Authorize additional representatives
As the legal representative, you can also authorize additional representatives, such as accountants or lawyers, and grant them access to the tax records of the person who died.
For online access to tax records
There are 3 ways to authorize online access to additional representatives:
The legal representative adds an additional representative from their Represent a Client
- In Represent a Client, enter the SIN of the person who died to access their online tax account
- In the 'Related services section', select 'Authorized representative(s)'
- Select ‘Authorize a new representative’ and follow the instructions to add one or more additional representatives
- You will need the authorized representative’s RepID, Business number or GroupID
- Once you complete the steps to add them, you will receive a confirmation and they will have immediate online and offline access to the account
The additional representative submits an authorization request through their Represent a Client
- The additional representative must submit an authorization request through their Represent a Client account
- An additional representative cannot submit an authorization request in Represent a Client for a person who died until the CRA has been notified who the legal representative is, and the documents have been processed
- The authorization request generates a signature page with a reference number that needs to be printed by the additional representative and signed by the legal representative
- The additional representative will need to submit the signed signature page using the “Submit documents” service in their Represent a Client account
- Do not mail or fax a copy of the signature page to the CRA, as it will not be processed nor returned to you
- You, as the legal representative, may be contacted by the CRA to verify the additional representative’s authorization request
The additional representative submits an authorization request through EFILE
The additional representative must be a registered electronic filer in good standing. EFILE must be used with CRA certified professional tax software.
When the additional representative submits a request through EFILE, the authorization request generates a signature page that needs to be printed by the additional representative and signed by the legal representative. The additional representative:
- should keep this signed signature page for their records
- should not send this signed signature page to the CRA unless requested
- if the signature page is sent to the CRA without being requested, it will not be processed or returned
For more information about EFILE, refer to EFILE for electronic filers.
For offline access to tax records (mail, phone, or fax)
Authorize a representative for offline access
- Download and complete Form AUT-01, Authorize a Representative for Offline Access
- Submit the form, either through:
- Represent a Client's "Submit documents" service
- By mail or fax to your tax centre
Online access is tax records is only available by registering for Represent a Client.
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