How to Notify CRA That Someone Has Died in Canada

Reporting a death to the Canada Revenue Agency (CRA) is one of the first tax steps after someone passes away. It helps stop benefit payments that are no longer owed and starts the process for the final return.

This article explains how to notify the CRA, what to have ready, and what happens to common benefits once it knows.

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 received no benefits.

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

Notifying is different from proving authority

Telling the CRA about a death is not the same as being recognized as the legal representative. The legal representative is usually the executor named in the will (in Québec, the liquidator), and must notify the CRA of their role before accessing the deceased's tax records.

That usually means sending a death certificate or funeral director's statement, plus a legal document naming the executor or liquidator, and 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, and processing generally takes 28 business days.

You can submit documents online through Represent a Client (choose "Submit documents", then "Update to owner/legal representative/executor"), or by mail or fax to the deceased's tax centre. If there is no will or executor, or a court appointment is pending, you 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.

What stops and what continues

CPP and OAS are cancelled separately through Service Canada at 1-800-277-9914; the CRA notification does not cancel them. The estate is entitled to the payment for the month of death, and payments issued after that month must be returned or repaid if already cashed.

If a child dies, Canada Child Benefit eligibility continues for 6 months after the child's death (starting in 2025) if the claimant is otherwise eligible.

Uncashed payments

For the Canada Groceries and Essentials Benefit, if the recipient died during or after the scheduled payment month and the payment is uncashed, return it so the CRA can send it to the estate. If someone else becomes primarily responsible for a child, they must apply through My Account or Form RC66.

What to do next

• Call or mail the CRA notification right away.
• Contact Service Canada separately about CPP and OAS.
• Set aside any payments received after death rather than spending them.
• Send proof of authority to the CRA if you are the legal representative.
• Remember the final return is still required; for a death between January 1 and October 31, it is generally due April 30 of the following year. If the person was self-employed (or their spouse or common-law partner living with them ran a business on the date of death) and died between January 1 and December 15, the filing date is June 15 of the following year, but the payment date is still not extended.

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

Before distributing property, the legal representative must obtain a clearance certificate confirming the deceased's amounts have been paid or secured; distributing without one can make the representative personally liable. The certificate is requested only after all returns are filed and assessed and nothing is outstanding.

If the estate is complicated, a lawyer or accountant can help with filing and with timing before property is distributed.

Frequently asked questions