Can You File a Final Return Without Probate or a Will in Canada?

When someone dies, the paperwork can stall while the family waits for a will to be found or for a court to act. The tax side does not stop in the meantime, and many people worry that they cannot file anything until probate is complete.

This article explains what the CRA accepts as proof that you can act, what to do if there is no will or executor, and which deadlines keep running while you wait. It is general information, not advice on your situation.

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

Is probate needed before you file?

No. A final return can be filed before probate. The CRA accepts a will naming an executor, or letters of administration, as proof of your role, and where none exists or an appointment is pending, it offers Form RC552.

A final return must be filed for every person who dies. The legal representative is usually the executor named in the will, or the liquidator in Québec, and is responsible for making sure returns are filed and balances owing are resolved.

What the CRA accepts as proof

Before you can access the deceased's tax records, you must notify the CRA of your role. The documents to send are:

• A death certificate or a funeral director's statement of death.
• A legal document naming the executor or liquidator, such as the 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. You can submit documents online through Represent a Client or by mail or fax to the deceased's tax centre.

No will or no executor

When there is no will or no executor, there may be no court-appointed representative, or the court appointment may still be pending. In that case, 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.

Because approval under RC552 is limited to CRA matters, it does not decide who may apply to the courts under provincial or territorial estate law. How this applies depends on your situation, so it is worth confirming with a lawyer before you act for the estate.

Deadlines keep running

If the person died between January 1 and October 31, the final return and any balance owing are due April 30 of the following year. If death was between November 1 and December 31, the final return is due 6 months after the date of death.

Later filing dates do not move the payment date. The CRA says the payment due date does not change, and you may need to pay before filing to avoid interest. Late filing with a balance owing carries a penalty of 5% of the balance plus 1% for each full month late, up to 12 months, and 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 is compounded daily on unpaid amounts.

Different dates apply to self-employed people and to deaths early in the year before the prior-year return was filed. Check which applies.

What to do next

• Locate the will and confirm whether an executor is named.
• Order the death certificate and gather the deceased's SIN.
• Notify the CRA of the death, by phone at 1-800-959-8281 or with Form RC4111.
• Send your proof of authority, or Form RC552 if no executor exists.
• Gather information slips such as T4, T5, T4A(P) and T4(OAS).
• Do not distribute property until you have a clearance certificate, or you may be personally liable.

If the situation is unclear, a lawyer or accountant can help you confirm who may act and which dates apply.

Frequently asked questions