Can an Executor Get Online CRA Access for the Deceased in Canada?

As an executor, you may need the deceased's tax slips, assessments and balances. The CRA does not simply open the deceased's account to you because you are named in a will.

This article explains the steps to be recognized as the legal representative, what documents the CRA wants, and what to do if there is no executor.

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

Who counts as the legal representative

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 they are responsible for ensuring returns are filed and balances owing are resolved.

A final return must be filed for every person who dies. If a T1 return for a year before the year of death was not filed, the legal representative must make sure it is filed. Being recognized by the CRA is usually the first step toward doing this work.

Documents the CRA asks for

• A death certificate or funeral director's statement of death.
• A legal document naming the executor or liquidator: a complete will or letters of administration.
• The estate's updated mailing address, if it has changed.

Each document must show the deceased's SIN, and your RepID if you want online access. Processing generally takes 28 business days.

If you are not sure which document fits your situation, it is worth confirming with a lawyer before you send anything.

How to submit them

You can submit documents online through Represent a Client by choosing Submit documents and then Update to owner/legal representative/executor, or 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. Whether you then use a particular online service for the deceased depends on how the CRA sets up your access, so confirm this when your request is processed.

If there is no will or executor

If no court-appointed representative exists or the court appointment is pending, 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 need to wait for probate to file the final return. The CRA accepts a will naming an executor or a court appointment, and where none exists or the appointment is pending, Form RC552 lets a person manage CRA matters only.

What to do next

• Get your RepID if you want online access.
• Gather the death certificate and the will or court document.
• Write the deceased's SIN on each document.
• Submit through Represent a Client, or by mail or fax.
• Notify the CRA of the death using Form RC4111 or by phone.

To notify the CRA of a death, phone Individual Tax Enquiries at 1-800-959-8281 or mail Form RC4111 to the tax centre. Do this as soon as possible to avoid benefit repayment, even if the person got no benefits. Have the date of death, SIN or TTN, full name, date of birth, address and a tax document ready.

CPP and OAS are cancelled separately through Service Canada at 1-800-277-9914, because the CRA notification does not cancel them.

Before distributing property, the legal representative must obtain a clearance certificate confirming the deceased's amounts have been paid or secured. A representative who distributes without it is personally liable, up to the value distributed. You can apply for the certificate only after all returns are filed and assessed and amounts owing are paid or secured.

Frequently asked questions