How an Executor Gets Online CRA Access for a Deceased in Canada

As executor, you may want to see the deceased's tax information online, check returns already filed, and deal with the CRA without waiting on the phone. The CRA will not simply open the account because someone has died. It first needs proof of who you are in relation to the estate.

This article explains the steps, the documents the CRA asks for, and what to do if you have not been formally appointed. It is general information, and a lawyer can help if the estate is complicated.

This article covers Canadian federal tax law, which applies in every province.

Why the CRA needs to recognize you first

The legal representative is usually the executor named in the will (in Québec, the liquidator). They must notify the CRA of their role before accessing the deceased's tax records, and are responsible for ensuring returns are filed and balances owing are resolved.

This matters because a final return must be filed for every person who dies, and if a T1 return for an earlier year was not filed, the legal representative must make sure it is filed. Access to the tax records helps you see what has been filed and what is missing.

Once you are recognized, these are some of the things you may be dealing with:

• The final return is generally due April 30 of the following year if the death was between January 1 and October 31, and six months after the date of death if the death was between November 1 and December 31. If the person was self-employed, or their spouse or common-law partner living with them ran a business on the date of death, a death from January 1 to December 15 gives a June 15 deadline the following year, and a death from December 16 to December 31 gives six months after death; the payment date is still not extended, and this later filing date is not available where the business expenditures were mainly the cost of tax shelter investments.
• The payment date for a balance owing does not move with the later filing dates, so you may need to pay before filing to avoid interest.
• Filing on time avoids the late-filing penalty even if the balance cannot be paid in full.
• A T3 return is needed if the estate earns income after death or distributes property to beneficiaries.
• Before distributing property, the legal representative must obtain a clearance certificate confirming the deceased's amounts have been paid or secured, and a representative who distributes without it is personally liable up to the value distributed.
• A clearance certificate is applied for only after all returns are filed and assessed, amounts owing are paid or secured, and nothing is outstanding under adjustment, objection, relief or appeal.

Documents the CRA asks for

The CRA asks you to send these documents:

• A death certificate or funeral director's statement of death.
• A legal document naming the executor or liquidator, such as the complete will or the court document that appoints a representative.
• The estate's updated mailing address, if it has changed.

Each document must show the deceased's SIN, and your RepID is needed if you want online access. Processing generally takes 28 business days. Build that wait into your planning, especially if a filing date is approaching.

How to submit the documents

You can submit documents online through Represent a Client by choosing "Submit documents" and then "Update to owner/legal representative/executor", or you can send them by mail or fax to the deceased's tax centre.

Other representatives, such as an accountant, are added by the legal representative online or with Form AUT-01. Once you are recognized, you can authorize an accountant to help prepare returns.

When there is no will or no executor yet

If no court-appointed representative exists, or the court appointment is pending, you can file Form RC552 and mail it to the deceased's tax centre. Approval under RC552 applies only to CRA matters, and provincial or territorial estate law governs who may apply to the courts.

You do not have to wait for a court process to deal with the CRA. A final return can be filed early, and the CRA accepts a will naming an executor or a court document appointing a representative, with RC552 available where none exists or appointment is pending.

What to do next

• Notify the CRA of the death by phone at 1-800-959-8281 or by mailing Form RC4111, as soon as possible.
• Have the date of death, SIN, full name, date of birth, address and a tax document ready when you notify.
• Cancel CPP and OAS separately through Service Canada at 1-800-277-9914, because the CRA notification does not cancel them.
• Send the death certificate and the document naming you as executor, each showing the SIN.
• Use Form RC552 if there is no will or executor yet.
• Keep track of due dates: the final return is generally due April 30 of the following year for a death between January 1 and October 31, with different dates if the person or their spouse or common-law partner ran a business.

Notifying the CRA promptly helps avoid benefit repayment, even if the person got no benefits. If you are unsure whether you qualify as the legal representative, a lawyer can confirm.

Which returns and deadlines apply can depend on the situation, so it is worth confirming the details with a lawyer or accountant.

Frequently asked questions