Accessing CRA Records for a Deceased Person: What an Executor Can and Can't Do Online

When someone dies, the practical work of settling their estate almost always runs through the Canada Revenue Agency at some point — a final tax return has to be filed, outstanding balances checked, old notices of assessment tracked down, sometimes years of history reviewed. The instinct is to simply sign into the deceased's CRA My Account and get started. That instinct doesn't work, and understanding why before you try saves real time.

CRA account access for a deceased person doesn't pass to an executor automatically or by using the deceased's old login. Ontario law calls the person managing an estate an "estate trustee," and before CRA will discuss — let alone show — a deceased person's tax information, it needs to independently confirm that you are that person, with the legal authority to act.

This article covers how that recognition process works, what an authorized representative can typically do once approved, and where you should expect paper, mail, or a phone call to still be necessary.

Why the Deceased's Own Login Doesn't Work

A CRA My Account is tied to one individual's identity, and CRA disables it once notified of that person's death. There is no way to inherit someone else's online credentials, and attempting to use them after death — even with good intentions — isn't the right path. CRA needs its own, independent confirmation of who is now authorized to act for the deceased before it will release any account information.

Becoming the Estate's Recognized Legal Representative

Before you can access anything, CRA needs to register you as the legal representative of the deceased's estate. In broad terms, that involves:

1. Notifying CRA of the death, typically as one of the first administrative steps after a death certificate is issued.
2. Establishing your legal authority to act — usually by providing a copy of the will naming you as estate trustee, or a certificate of appointment of estate trustee issued by the court where one was required.
3. Registering as the deceased's representative through CRA's process for legal representatives, which asks for identifying information about both you and the deceased.
4. Waiting for CRA to confirm the registration before assuming you have full account access — approval isn't instant, and acting as though you're authorized before CRA confirms it can create confusion or delay.

Because requirements and the exact registration process can change, confirm the current steps directly with CRA rather than relying on secondhand instructions, including this one.

What an Authorized Representative Can Typically Do Once Approved

Once CRA has recognized you as the deceased's legal representative, you can generally:

• View the deceased's filed returns, notices of assessment, and account balances
• Correspond with CRA about the estate's tax matters
• File outstanding returns, including the deceased's final return and any prior-year returns that were still owing
• Request a CRA Clearance Certificate once the estate's tax affairs are believed to be complete

What Still Tends to Require Paper, Mail, or a Phone Call

Online access for a deceased person's file is narrower than a living taxpayer's My Account, and some things routinely still require offline contact:

• The initial registration as legal representative, particularly where court-issued documents need to be reviewed
• Certain historical records or older account details that aren't available through self-service tools
• Complex or disputed matters, such as a return under audit or an open objection
• Requesting the Clearance Certificate itself, which is a formal application rather than an automated online step

Expect this process to take longer than a typical online task, and build that into your timeline for closing out the estate.

A Practical Checklist for a New Estate Trustee

• [ ] Obtain several original or certified copies of the death certificate
• [ ] Locate the will and, if needed, apply for a certificate of appointment of estate trustee
• [ ] Notify CRA of the death and begin the legal representative registration process
• [ ] Keep a written record of every document sent to CRA and when
• [ ] Do not distribute estate assets until you've dealt with the estate's tax filings and obtained a Clearance Certificate
• [ ] Get legal advice early if the estate includes a business, real estate, or foreign assets

Frequently asked questions