Unfiled Prior-Year Return for Someone Who Died in Canada: Deadlines

Sometimes a person dies before filing the previous year's tax return. The executor is then facing two tax years instead of one, and it is not obvious which dates apply.

This article explains when the unfiled return is due, how it fits with the final return, and what penalties and interest can apply.

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

You may need two returns

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.

Other prior-year returns that were already due keep their original filing and payment dates.

The deadline for the unfiled return

The CRA's example is a person who died in 2026 on or before the 2025 T1 filing due date without filing the 2025 return. The 2025 return and any balance owing are due 6 months after the date of death, on the same calendar day. A single final (2026) return is also required, so two returns are needed. The same pattern generally applies in other years, but confirm the dates for the year involved.

The final return has its own dates, depending on when the death occurred.

The Income Tax Act sets the later-of rule for deaths after October: the legal representative must file by the later of the normal due date and the day that is 6 months after the day of death.

If a due date falls on a weekend or CRA-recognized holiday, a return is on time if received or postmarked by the next business day.

If there is a surviving spouse

In the early-death case, the survivor's own 2025 return has the same filing due date as the deceased's 2025 return. However, any balance the survivor owes must still be paid by April 30, 2026 to avoid interest.

Payment, penalties and interest

• In general, the payment due date does not change and you may need to pay before filing to avoid interest, but if the person died in 2026 on or before the 2025 T1 filing due date and the 2025 return was not filed, the 2025 balance owing is due 6 months after the date of death, on the same calendar day.
• Overpayments are generally refunded once the return is assessed.
• A late final return with a balance owing carries a penalty of 5% of the balance plus 1% of the balance for each full month late, up to 12 months. It may be higher if a late-filing penalty was assessed on the deceased's return for any of the 3 previous years.
• Filing on time avoids the penalty even if the balance cannot be paid in full.
• Interest is compounded daily on unpaid amounts from the day after the due date until paid, and interest also applies to late-filing penalties.

The CRA may cancel penalties or interest if a late filing was caused by circumstances beyond your control.

What to do next

• Confirm whether last year's return was filed, using the deceased's records or CRA records once you are authorized.
• Work out the date of death and which due dates apply.
• Gather slips and receipts for both years, such as T4, T5 and T4A(P).
• File on time even if you cannot pay everything.
• Get an accountant or lawyer to confirm the dates if the situation is not straightforward.

Frequently asked questions