Federal · Taxes & CRA · Difficulty: Professional guidance often recommended
Prepare the final tax return for the deceased
The final T1 return covers January 1 to the date of death. Filing deadlines depend on the date of death, and optional returns can reduce tax.
Professional guidance often recommended. Consider confirming legal, tax, court, or other professional requirements before acting.
Who usually needs this
- Executor
- Personal representative
- Accountant
When to review
Before distribution
Documents commonly needed
- Income slips
- Prior returns
- Date of death
- Estate records
Life Steward does not collect or store these documents.
Common issues
- Deemed disposition rules can trigger capital gains at death.
- A T3 trust return may also be required for income earned by the estate after death.
- Missed deadlines can create interest and penalties payable by the estate.
Official sources
- CRA: Prepare tax returns for someone who died (Official government source)
Last reviewed 2026-07-10
The Life Steward Resource Centre is provided for general information and navigation only. It is not legal, tax, financial, insurance, medical, or professional advice. Confirm current requirements and deadlines with the appropriate organization or professional before acting.