Do you have to file a return?

File a 2023 return if:


If you have a spouse or common-law partner, they also have to file a return. For more information, see Booklet T4114, Canada Child Benefit and Related Federal, Provincial and Territorial ProgramsGuide RC4210, GST/HST Credit, and Guide RC4215, Canada Carbon Rebate.

Deceased persons

If you are the legal representative (executor, administrator or liquidator) for the estate of a person who died in 2023, you may have to file a 2023 return for that person.

Send the legal document that names you as the legal representative, such as a complete copy of the will, grant of probate or letters of administration, to the CRA.

If there is no legal document naming a legal representative, you may request to be the representative by completing Form RC552, Register as Representative for a Deceased Person.

Send the document to the CRA online using Represent a Client or by mail to the tax centre of the person who died.

For more information, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, What to do Following a Death (includes "Request for the Canada Revenue Agency to Update Records").

Forms and publications

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