When is the tax return deadline for a deceased person in Ontario?

When someone dies, their legal representative (executor, estate trustee, or administrator) is responsible for filing a final (terminal) T1 return covering the period from January 1 of the year of death to the date of death. The federal filing deadline for the terminal return is the later of: six months after the date of death, or the normal filing deadline for the year (April 30, or June 15 for self-employed individuals and their spouses).

For example, if someone died on March 10, the terminal return would be due six months later (September 10) because that is later than April 30. If they died on November 1, the terminal return would be due by April 30 of the following year because that is six months or more after the date of death.

Any balance owing on the terminal return is due at the same time as the filing deadline. If no balance is owing, penalties for late filing generally do not apply, but interest still accrues if there is a balance. The legal representative may also need to file T3 estate returns for income earned by the estate after the date of death, and optional separate returns (such as for rights or things) may be available to reduce the overall tax burden. Engaging a tax professional early in the estate administration process helps avoid missed deadlines and lost opportunities.