What Is the Deadline to File a Final Tax Return After Someone Dies in Ontario?

The deadline depends on the date of death: for a death from January 1 to October 31, the final return and any balance owing are due April 30 of the year after the death, and for a death from November 1 to December 31 they are due 6 months after the death.

If the deceased or their cohabiting spouse or common-law partner ran a business, the return is due June 15 for deaths from January 1 to December 15, or 6 months after death from December 16 to 31, unless spending was mainly tax shelter investments; payment is still due on the regular date. If the person died before filing the previous year's return, that return is due 6 months after the death, if that is later than the normal date. A late return costs 5% of the balance owing plus 1% for each full month late, up to 12 months, and interest compounds daily.

The rights or things return is due by the later of one year after the death and 90 days after CRA sends the Notice of Assessment or Reassessment for the final return. The estate's T3 return is due no later than 90 days after the trust's tax year-end. A lawyer or accountant can confirm which date applies.