What to do when someone has died
Coping with the death of a loved one is difficult. We at the CRA recognize that you are going through a very difficult time. With this in mind, we hope the following information will help you by answering some questions you may have.
- What's new
What's new for the completion of returns for deceased individuals.
- Types of returns
Find out the different types of returns you must file (final return), or may choose to file (optional returns).
- Legal representative for a deceased person
Provides information on how you become a legal representative (including when there is no will) and what your responsibilities are.
- Clearance certificate
- Canada child benefit (CCB)
- GST/HST credit
- Deemed disposition of property
- Net capital losses
If the deceased person was paying tax by instalments, see Instalments for more information.
You should provide the CRA with the deceased's date of death as soon as possible. You can contact us or complete the applicable information in the form on the back page of Information Sheet RC4111, What to do following a death, and send it to your tax services office or tax centre.
Arrangements must be made to stop payments and, if applicable, transfer them to a survivor if any of the following situations apply:
- The deceased was receiving the goods and services tax/harmonized sales tax (GST/HST) credit
- The deceased was receiving the Canada workers benefit (CWB) advance payments
- The deceased was receiving Canada child benefit (CCB) payments for a child
- The deceased was a child for whom CCB and/or GST/HST credit payments are paid
Service Canada should also be advised of the deceased's date of death.
Questions and Answers
Read some of our more frequently asked questions and answers.
Forms and publications
Forms and publications you may need when some one has died.
- T3 - Trust information
- Retirement or death of business owner or partner - What to do if the deceased person was also an owner, partner, or director of a business
- Cancelling benefits following the death of a pensioner/beneficiary
How to cancel Old Age Security (OAS) and/or Canada Pension Plan (CPP) benefits when an pensioner/beneficiary dies
- Benefits - A list of federal, provincial and territorial government contacts listed by province and territory to help you determine whom to contact
- International Benefits - If you are the surviving spouse or common-law partner of someone who has lived or worked in another country, you may be eligible for benefits from Canada or abroad
- National Defence Guide to Death and Disability Benefits - Information for serving and former Canadian Forces personnel and their families
- Death outside of Canada - Please contact the Canadian Consulate Office for assistance
- Social Insurance Number card - Prevent SIN fraud by informing Service Canada of a death
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