- The legal representatives must file the deceased's final return by the later of the normal due date and six months after death.
- For deaths from January 1 to October 31, the final return is filed and paid by April 30 of the following year.
- Late filing can bring a penalty of 5% of the balance plus 1% per full month, and a late T3 can carry its own penalty.
A new executor often discovers that dying does not end a person's tax filings. There is usually a final return, possibly earlier years that were never filed, and a separate return for the estate itself once it starts earning income.
This article lays out the main returns, when they are generally due, and the penalties for being late. Your timeline depends on the date of death and the facts of the estate, so treat this as a map rather than a deadline calendar.
This article covers Canadian federal tax law, which applies in every province.
Who has to file
The legal representative is typically the executor named in the will. In Quebec it is the person registered as liquidator. If there is no will or executor, a person who applies to the courts may be appointed administrator under provincial or territorial law.
The duty is wide. Anyone who administers, manages or otherwise deals with the property, business, estate or income of a person who has not filed a required return must file that person's return. While waiting for a court appointment, or if none is made, a person can ask CRA to recognize them for tax matters using Form RC552, which covers CRA matters only and not other estate duties.
The returns and their due dates
For an individual who died, the legal representatives must file the final return by the later of the normal due date and six months after death. The usual dates are below.
| Situation | Due date |
|---|---|
| Death January 1 to October 31 | File and pay by April 30 of the following year |
| Death November 1 to December 31 | Six months after the date of death |
| Deceased or surviving spouse or common-law partner carried on a business, death January 1 to December 15 | File by June 15 of the following year; payment date unchanged |
| Same business situation, death December 16 to 31 | File six months after death; payment date unchanged |
| Return for Rights or Things | Later of one year after death or 90 days after the final return's notice of assessment is sent; payment by the final return due date |
The business-income extension does not apply to tax shelter investments. Income from a graduated rate estate (GRE) return is due on the same date as the final return.
Earlier years and the estate's own T3
If the person died early in 2026, on or before the 2025 T1 due date, and had not filed it, file and pay six months after the date of death. Other previous-year returns keep their original due dates, so earlier unfiled years are already late.
When estate property will be distributed, estate trusts that must file T3 returns apply for a clearance certificate with Form TX19 and must supply the will and an asset list. The T3 return is due 90 days after the trust's tax year-end, or after the final distribution if the trust ceases to exist. A GRE can only be one for up to 36 months following the death and can have a non-calendar year-end, while a testamentary trust that is not a GRE has a December 31 year-end.
Penalties for filing late
- Late-filing penalty with a balance owing: 5% of the balance plus 1% for each full month late, up to 12 months.
- The penalty may be higher if a late-filing penalty was assessed on the deceased's return for any of the 3 previous years.
- Interest compounds daily on the balance and penalty.
- A late T3 return may attract a separate penalty of $25 per day, minimum $100 and maximum $2,500, even with no balance owing.
Unpaid amounts can also follow the executor. A legal representative is jointly and severally liable with the taxpayer for unpaid amounts, to the extent of their control of the taxpayer's property.
What to do next
- Notify CRA of your status with a death certificate or funeral director's statement, the will or other document naming you, and an updated estate mailing address, with the deceased's SIN on each document.
- Work out the date of death and the matching due date for the final return.
- Check whether earlier years were left unfiled.
- Find out whether the deceased or a spouse or common-law partner carried on a business.
- Plan for the T3 return, and apply for the clearance certificate only after the returns are assessed.
If dates are tight or returns are missing, a lawyer or accountant can help you prioritize.
Frequently asked questions
What is the main return an executor files?
It is the deceased's final return. The legal representatives must file it by the later of the normal due date and six months after death.
When is the final return due if the person died in December?
For a death from November 1 to December 31, the due date is six months after the date of death. If a business was carried on, a death from December 16 to 31 also has a six-month filing date, but the payment date does not change.
Is there a penalty if the estate owes nothing?
The late-filing penalty described applies where there is a balance owing. A late T3 return may still attract a penalty of $25 per day, minimum $100 and maximum $2,500, even with no balance owing.
Am I personally responsible for the deceased's tax?
A legal representative is jointly and severally liable with the taxpayer for unpaid amounts, to the extent of their control of the taxpayer's property. A representative must generally obtain a clearance certificate before distributing property, although a certificate is not needed before each distribution if enough property remains to cover any liability. One who distributes without a required certificate is personally liable for the unpaid amounts, limited to the value of the property distributed, and the Minister may assess that amount at any time.
Sources
- Income Tax Act s. 159 — Justice Laws (federal)
- CRA – IC82-6R13 Clearance Certificate — canada.ca
- CRA – Apply for a clearance certificate — canada.ca
- CRA – Filing and payment due dates — canada.ca
- CRA – When to file a trust return — canada.ca
- CRA – Represent someone who died — canada.ca
- Income Tax Act s. 150 — Justice Laws (federal)
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
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