Forms Needed for a Deceased Person's Final Return in Canada

Filing a tax return for someone who has died can feel like a maze of forms. Most of the work comes down to one main return, a few forms that depend on the person's situation, and the paperwork that proves you are allowed to act.

This article gives you a checklist you can work through. It is general information about the federal rules, and an accountant or lawyer can confirm which forms fit your situation.

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

The main return and what happened to guide T4011

A final return must be filed for every person who dies. It is the T1 for the year of death, using the forms for the province of residence at death, along with Form 428 if the person was not in Québec.

You may see older checklists that refer to guide T4011, Preparing Returns for Deceased Persons. The CRA cancelled that guide on 2025-02-05 and replaced it with its web pages on preparing returns for someone who died. If the current-year form is not yet available, you can use the latest blank form and write the tax year at the top.

You do not need to wait for probate to file. The CRA accepts a will naming an executor, or a court appointment document such as letters of administration, as proof of authority.

Authority forms: proving you can act

The legal representative is usually the executor named in the will, or the liquidator in Québec. You must notify the CRA of your role before you can access the deceased's tax records.

• 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 should show the deceased's SIN, and your RepID if you want online access.

Documents can be submitted online through Represent a Client, or by mail or fax to the deceased's tax centre. Processing generally takes 28 business days.

If there is no will or executor, or a court appointment is pending, file Form RC552 and mail it to the deceased's tax centre. That approval applies only to CRA matters, and provincial or territorial estate law decides who may apply to the courts. To add an accountant, the legal representative can do so online or use Form AUT-01.

Forms that depend on the situation

Optional returns are not required, but they may reduce or eliminate tax. They are available only for eligible income sources and time periods. Funeral expenses, probate fees and estate administration fees are not deductible.

To tell the CRA about the death itself, you can phone Individual Tax Enquiries at 1-800-959-8281 or mail Form RC4111 to the tax centre.

Information slips to gather

The CRA's forms list includes information slips such as the T4, T5, T4A(P) and T4(OAS). Income earned up to the date of death goes on the final return even if it is received after death, unless it is put on an optional return.

Registered plans produce their own slips. For an RRSP, the T4RSP box 34 amount goes on line 12900 of the final return. For a RRIF, the T4RIF box 18 amount is included unless the spousal conditions are met.

What to do next

• Collect the death certificate and the will, probate grant or letters of administration.
• Send the CRA your proof of authority, or file Form RC552 if there is no executor yet.
• Notify the CRA of the death as soon as possible.
• Gather every T-slip, plus records of property owned at death.
• Note the filing deadline, which depends on the date of death, and confirm it before you start.
• Ask an accountant or lawyer about capital property, registered plans and the clearance certificate before any distribution.

Frequently asked questions