On the final return, report all of the deceased's income from January 1 of the year of death, up to and including the date of death. Report income earned after the date of death on a T3 Trust Income Tax and Information Return. To find out what income to report on the T3 return, see Chart 2. For more information, see the T4013, T3 - Trust Guide.
The final return can be E-filed or paper filed. For more information on these filing methods, see “How to file your return” in the Federal Income Tax and Benefit Guide.
In addition to the final return, you may be able to file up to 3 optional returns for the year of death.
Information about the deceased's income sources will help you determine if you can file any of these optional returns. You do not report the same income on both the final and an optional return but you can claim certain credits and deductions on more than one return.
Although you do not have to file any of the optional returns, there may be a tax advantage if you file one or more of them in addition to the final return. You may be able to reduce or eliminate tax that you would otherwise have to pay for the deceased.
For more information, see Optional returns.
Signing the return
As the legal representative for the deceased, you have to sign the return in the area provided on the last page of the return. Sign your name and indicate your title (for example, executor or administrator).
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