Can CRA reassess the tax return of someone who has died?

Yes, CRA can reassess the income tax returns of a deceased person. The legal representative of the estate — typically the executor or administrator — steps into the taxpayer's position and is responsible for dealing with any outstanding tax matters, including responding to reassessments.

A deceased taxpayer's returns remain subject to the normal reassessment period (generally three years from the date of the original assessment for individuals), with the same exceptions for misrepresentation or fraud. CRA often reviews the terminal return (the final return to the date of death) and any prior-year returns as part of the estate administration process.

Before distributing estate assets to beneficiaries, the executor should obtain clearance certificates from CRA confirming that all taxes have been paid. If an executor distributes assets without obtaining clearance and CRA later issues a reassessment, the executor can be held personally liable for the unpaid taxes up to the value of the assets distributed. The estate's legal representative should also be aware that any reassessment issued after death still carries the 90-day objection deadline from the notice date.