Due date for the final return

Generally, both the final return of the deceased and the return for their surviving spouse or common-law partner who was living with them are due on or before the following dates, if neither person was carrying on a business in 2021:

If the death occurred between January 1 and October 31 inclusive, the due date for the final return is April 30 of the following year.

If the death occurred between November 1 and December 31 inclusive, the due date for the final return is 6 months after the date of death.

If the deceased or the deceased's spouse or common-law partner was carrying on a business in 2021 (unless the expenditures made in the course of carrying on the business were mainly the cost or capital cost of tax shelter investments), the following due dates apply to both individuals:

If the death occurred between January 1 and December 15 inclusive, the due date for the final return is June 15 of the following year.

If the death occurred between December 16 to June 15 of the following year inclusive, the due date for the final return is 6 months after the date of death.

Notes

When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day.

For previous year returns that are already due but were not filed by the deceased, the due dates for filing those returns, as well as payment of any related taxes owing, remain the same.

If a person dies early in 2022, the legal representative may choose to file the final return in 2022. The return will generally be processed in that year. In these cases, the return will generally be processed using tax legislation applicable to the 2021 tax year. The legal representative can then request a reassessment of the return in the following year (2023) to apply any tax changes introduced for the 2022 tax year.

The deceased's will or a court order may set up a testamentary spousal or common-law partner trust. When testamentary debts of the deceased or the estate are being handled through the trust, the due date for the final return is extended to 18 months after the date of death. Testamentary spousal or common-law partner trust and testamentary debts are defined in Definitions. However, you have to pay any taxes owing on the final return by the due date shown in Due date for a balance owing.

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