What tax returns does an executor have to file for a deceased person in Ontario?

An executor in Ontario has several tax filing obligations on behalf of the deceased and their estate. First, the executor must file the deceased's final T1 income tax return covering January 1 of the year of death through the date of death. The filing deadline for this return is generally the later of April 30 of the following year or six months after the date of death.

In addition to the final T1 return, there may be optional returns available that can reduce the tax owing by separating certain types of income onto separate returns. These optional returns (such as the Rights or Things return) must be elected carefully and are worth exploring with an accountant.

If the estate earns income after the date of death — for example, from investments, rent, or the sale of assets — the estate itself may have to file a T3 trust return. Estates that are "graduated rate estates" for the first 36 months after death benefit from graduated tax rates, similar to an individual. Once a CRA tax clearance certificate is obtained confirming no further amounts are owing, the executor can safely make the final distribution.