Can an Executor File a Deceased Person's Final Tax Return in Canada Before Probate Is Granted?
This answer covers Canadian federal tax law, which applies in every province.
Yes, in most cases you can file a deceased person's final T1 return before probate is granted. The CRA accepts a will naming an executor or a court document, such as letters of administration, confirming the appointment. In Québec, the executor is called the liquidator.
You must notify the CRA of your role before accessing the deceased's tax records. Send a death certificate or funeral director's statement of death, the document naming the executor, and the estate's new mailing address if it changed. Each must show the deceased's SIN, plus your RepID for online access. Submit them through Represent a Client online, or by mail or fax to the tax centre. Processing generally takes 28 business days. An accountant can be added online or with Form AUT-01.
With no will or executor, or a pending court appointment, Form RC552 lets a person manage CRA matters only, and provincial or territorial law still decides who may apply to the courts. If the current-year T1 form is not out, use the latest blank form and write the tax year at the top. The payment date does not move, so you may need to pay before filing to avoid interest.
Key takeaways
- The CRA accepts a will naming an executor or a court document, such as letters of administration, confirming the appointment, so probate is not the only route.
- Send a death certificate or funeral director's statement, the document naming the executor and the estate's new mailing address, each showing the deceased's SIN.
- If there is no executor or an appointment is pending, Form RC552 covers CRA matters only, and provincial or territorial law still governs court applications.
- The payment due date does not move, so you may need to pay before filing to avoid interest.