What Is the Deadline to File a Deceased Person's Final Tax Return in Canada?

This answer covers Canadian federal tax law, which applies in every province.

The deadline depends on when the person died. For a death from January 1 to October 31, the final return and any balance owing are due April 30 of the following year. For a death from November 1 to December 31, the return is due 6 months after the date of death, on the same calendar day.

If the deceased or their spouse or common-law partner living with them carried on a business on the date of death, the filing date is June 15 of the following year for deaths from January 1 to December 15, and 6 months after death for deaths from December 16 to December 31, but the payment date does not change. The T3 estate return is due 90 days after the trust's year-end.

Filing late with a balance owing costs 5% of the balance plus 1% for each full month late, up to 12 months, and it can be higher if a late-filing penalty was assessed in any of the 3 previous years. Unpaid balances bear compound daily interest, and the CRA may cancel penalties or interest for circumstances beyond your control. A late T3 return can also carry a penalty of $25 per day (minimum $100, maximum $2,500), even with no balance owing.