Filing and payment due dates

Due dates may differ for the different types of returns you need to file for someone who died. If returns are filed late and there is a balance owing, the CRA will charge a late-filing penalty.

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Final Return

The due date to file the Final Return and pay a balance owing is:

  • April 30 of the year following the death (if the death occurred between January 1 and October 31 inclusive)
  • 6 months following the death, on the same calendar day as the date of death (if the death occurred between November 1 and December 31 inclusive)
Filing due date if the deceased or their spouse or common-law partner was self-employed (operating a business)

If the person who died or their spouse or common-law partner who was living with them was operating a business on the date of death, the following due dates to file apply to both individuals:

  • June 15 of the year following the death (if the death occurred between January 1 and December 15 inclusive)
  • 6 months following the death on the same calendar day as the date of death (if the death occurred between December 16 and December 31 inclusive)

This later due date for self-employed individuals is not available if the business's expenditures were mainly the cost or capital cost of tax shelter investments.

Payment due date does not change

Payment of any balance owing must still be made on or before the payment due date. You may need to pay before the return is filed to avoid interest charges. If an overpayment is made, the CRA will generally refund the overpayment once the return is assessed.

Carrying a loss back from the Graduated Rate Estate (GRE) of the deceased individual

If you have made an election, in the T3 Trust Income Tax and Information Return (T3 Return) filed for the first year of the deceased person’s GRE, to treat certain capital losses and terminal losses as losses of the deceased person in their final tax year, you must file an amended Final Return by the later of:

  • the filing due date of the deceased person’s Final Return that the legal representative is required to file or has elected to file
  • the filing due date for the GRE’s T3 Return for its first tax year

In certain situations, the CRA may allow you to file a late election that impacts amounts reported on a Final Return. Refer to Late, amended, or revoked elections.

For more information, refer to Net capital losses transferred from the first year of a Graduated Rate Estate (GRE)

Optional T1 returns for someone who died

Find out if there is eligible income to report on any of the optional T1 returns.

The due date to file the optional T1 returns and pay a balance owing are:

Return for Rights or Things
  • You must file this return by the later of:
    • One year after the date of death
    • 90 days after the Notice of Assessment or Reassessment for the Final Return is sent
  • You must pay a balance owing by the same due date as the Final Return, generally April 30
Return for a Partner or Proprietor
Return for Income from a Graduated Rate Estate
  • Follows the same filing and payment due dates as the Final Return

Returns for tax years before the year of death

If a person dies early in 2024, on or before the filing due date for their 2023 T1 Return, and they have not filed that return, the due date for filing that return and paying any balance owing is:

  • 6 months after the date of death, on the same calendar day as the date of death

In that case, the due date for filing the 2023 T1 Return of a surviving spouse or common-law partner who was living with the deceased is the same as the due date for the deceased’s 2023 return. However, any balance owing on the surviving spouse’s or common-law partner’s 2023 return must still be paid on or before April 30, 2024, to avoid interest charges.

For other 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 unchanged.

If the person who died was paying tax by instalments

No further instalments have to be made after the date of death. The only instalments that have to be paid are those that were due but not paid before the date of death.

For more information about how instalments work, refer to Paying your income tax by instalments.

T3 Trust Income Tax and Information Return (T3 Return)

The due date to file a T3 Return and pay a balance owing is:

  • 90 days after the trust's tax year-end or wind-up date

Determine the tax year-end or wind-up date for the estate

Indicate a Graduated Rate Estate's (GRE) tax year-end on the first T3 Return

The end of a GRE's tax year should be decided by the legal representative indicated in the first T3 Return for the GRE. The end of the GRE's tax year can be any date up to one year after the date of death.

Impact if you select a GRE’s tax year-end on a day other than on the anniversary of the death

An estate’s GRE status ceases 36 months after the death of the individual. If you establish the end of the GRE’s tax year as a date other than the anniversary of the death, you will have to file an additional T3 Return for the period between the third tax year-end and the date that is 36 months after the death.

Impact of a deemed tax year-end of a trust

A trust, including a GRE, might have a deemed year-end if it ceases to be a resident in Canada. In this case:

  • the due date to file the T3 Return and pay a balance owing will be 90 days after the deemed year-end

Certain trusts might have a deemed year-end if the main beneficiary of the trust or certain other individuals die. In this case:

  • the due date to file the return and pay a balance owing will be 90 days after December 31 of the year in which the beneficiary died

For these situations, refer to Deemed year-end rules for all trusts in the T4013 T3 Trust Guide.

Public holidays and weekends can affect due dates

When a due date falls on a Saturday, Sunday, or 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.

Your payment is considered on time if it is received on the first business day after the due date.

File returns early

If you cannot get a return for the year of death, use a blank one from a previous year.

Write the tax year at the top of the latest available version of the T1 or T3 Return. It will be assessed according to the latest year's tax rules. You can request a reassessment in the following year.

Example of filing a return early

If a person dies early in 2024, the legal representative may choose to file the Final Return in 2024. In this case, the return will generally be processed in 2024, using tax legislation applicable to the 2023 tax year. The legal representative can then request a reassessment of the return in the following year (2025) to apply any tax changes introduced for the 2024 tax year.

Penalties on late filing and interest on late payments

Penalties if you file a return late

If you file a return late and there is a balance owing, the CRA will assess a late-filing penalty.

The penalty is 5% of any balance owing, plus 1% of the balance owing for each full month that the return is late, to a maximum of 12 months. The late-filing penalty may be higher if the CRA assessed a late-filing penalty on a return of the deceased for any of the 3 previous tax years. The CRA will also assess interest on both the balance owing and any penalty.

Even if you cannot pay the full amount owing by the due date, you can avoid the late-filing penalty by filing the return on time.

If a T3 Return is filed late, the trust may be subject to an alternative penalty even if there is no balance owing. This alternative late-filing penalty is $25 a day for each day the return is late, from a minimum of $100 to a maximum of $2,500.

Interest is charged if you do not pay a balance owing

If you do not pay the amount in full, the CRA will charge compound daily interest on the unpaid amount from the day after the due date to the date you pay the amount owing.

For more information on how to pay a balance owing, refer to File the returns.

Election to delay payment of income tax

In some cases, you can delay paying part of the income tax due. For instance, you can delay paying part of the amount owing on income reported on a Return for Rights or Things, and the deemed disposition of capital property. Remember that the CRA charges interest on any unpaid amount, from the day after the due date 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.

Cancel or waive penalties or interest

In certain situations, the CRA may cancel penalties or interest if you file the return late because of circumstances beyond your control. You can request to cancel or waive penalties or interest.

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