How to Tell the CRA That Someone Has Died in Canada

Reporting a death to the CRA is one of the first practical tasks after a loss. Doing it promptly helps avoid having to repay benefits, and it is separate from cancelling CPP and OAS, which go through Service Canada. The tax steps follow after that.

This article explains how to notify the CRA, what to have ready and what generally happens to common benefits. A lawyer or accountant can help with anything specific to the estate.

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

How to notify the CRA

You can phone Individual Tax Enquiries at 1-800-959-8281 or mail Form RC4111, Notify the Canada Revenue Agency of a Death, to the tax centre. Do this as soon as possible to avoid benefit repayment, even if the person got no benefits.

• Date of death.
• SIN or TTN.
• Full name, date of birth and address.
• A tax document.

Documents to send as legal representative

Telling the CRA about the death is separate from proving you are 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 are responsible for ensuring returns are filed and balances owing are resolved.

To prove that role, send a death certificate or funeral director's statement of death, and a legal document naming the executor or liquidator, such as the complete will or a court document confirming the appointment. Each document must show the deceased's SIN. 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.

Processing generally takes 28 business days. If there is no will or executor, or a court appointment is pending, Form RC552 can be used for CRA matters only, and provincial or territorial estate law governs who may apply to the courts. Other representatives, such as an accountant, are added by the legal representative online or with Form AUT-01.

What happens to benefits

A surviving spouse or partner who files may qualify for the Canada Groceries and Essentials Benefit based on their own net income. If someone else becomes primarily responsible for a child, they must apply through My Account or Form RC66. When a child dies, CCB eligibility continues for 6 months after the child's death if the claimant is otherwise eligible.

Tax steps that follow

A final return must be filed for every person who dies. If the person died between January 1 and October 31, the return and any balance owing are due April 30 of the following year. For a death between November 1 and December 31, the return is due 6 months after the date of death. Different dates apply in some cases, such as self-employment or death early in the year before the prior return was filed.

Payment dates do not always move with later filing dates, and interest compounds daily on unpaid amounts. Filing on time avoids the late-filing penalty even if the balance cannot be paid in full. The CRA may cancel penalties or interest if a late filing was caused by circumstances beyond your control.

If a T1 return for a year before the year of death was not filed, the legal representative must make sure it is filed. Income earned up to the date of death goes on the final return even if received after death, while income the estate earns after death is reported on the T3 return, not the final T1. A T3 return is needed if the estate earns income after death or distributes property to beneficiaries.

Before distributing property, the legal representative must obtain a clearance certificate confirming the deceased's amounts have been paid or secured. If they distribute without it, they are personally liable up to the value distributed. How this applies depends on the estate, so it is worth confirming with a lawyer or accountant.

What to do next

• Call the CRA or mail Form RC4111.
• Contact Service Canada to cancel CPP and OAS.
• Return any payments received after death.
• Send legal representative documents to the CRA.
• Collect T4, T5 and other slips for the final return.
• Note the filing deadline for the date of death.

Frequently asked questions