Updated Checked by the Tax-Services.ca editorial team How we check
An estate accountant is the person who prepares the tax returns after someone dies and helps the executor pay what’s owed before the money goes to family. The big date to know is April 30 of the following year for a death between January 1 and October 31. Miss the paperwork, and the executor can end up paying the tax personally.
What does an estate accountant actually do?
The job is more than one tax return. When someone dies, the Canada Revenue Agency expects a final personal return covering January 1 up to the date of death. If the estate then earns income, for example interest or rent while the house is being sold, it can need a separate trust return on form T3.
The accountant also works out what the death itself triggers. An unmatured RRSP is treated as paid to the person just before death, at its full market value, and that amount goes on the final return. Other property can be treated as sold. Those deemed amounts are what make a last-year bill so much larger than a normal year’s.
Then comes the step people forget, the clearance certificate. More on that below.
When are the returns due?
These are the dates on the CRA’s deadline page for deceased taxpayers. Payment of any balance follows its own date, so filing late isn’t the only way to pay interest.
| Return | Filing deadline |
|---|---|
| Final return, death January 1 to October 31 | April 30 of the next year |
| Final return, death November 1 to December 31 | Six months after the date of death |
| Final return with business income, death January 1 to December 15 | June 15 of the next year |
| Final return with business income, death December 16 to 31 | Six months after the date of death |
| T3 estate return | 90 days after the estate’s tax year-end, or after the final distribution |
We haven’t found out what the 2026 dates will be for a person who dies in 2026, so check the CRA page when the time comes. The table reflects the rules as printed today.
How big can the final bill get?
Bigger than most families expect. Take someone in Ontario with $60,000 of taxable income in the year of death. Their tax comes to $9,417. Add a $100,000 RRSP with no spouse to roll it to, and taxable income jumps to $160,000. The tax becomes $46,123.
That’s $36,705 more, which is the estate’s problem and not the heirs’ pocket money. You can test your own figures in the income tax calculator, and the marginal tax rate calculator shows how steeply the last dollars are taxed.
Where a spouse or common-law partner (or, in some cases, a financially dependent child or grandchild) is involved, the picture changes, since the CRA lets a qualifying survivor take on the plan and cut the taxable amount. That’s the kind of planning where an accountant earns their fee. To see what a large RRSP or RRIF payout does to a tax bill, run it through the retirement income tax calculator.
What is probate, and is it the accountant’s job?
No. Probate is a court step, handled by a lawyer or by the executor. It has a fee, though, and the executor should budget for it. On an $800,000 estate, our probate fee calculator gives very different answers by province.
| Province | Fee on $800,000 |
|---|---|
| Ontario (estate administration tax) | $11,250 |
| British Columbia (incl. $200 filing fee) | $10,850 |
| Saskatchewan (incl. $200 filing fee) | $5,800 |
| Alberta | $525 |
| Manitoba | None |
What counts in the estate’s value matters as much as the rate. In Ontario, for example, jointly owned assets and accounts with a named beneficiary are left out. Ask the lawyer to list what goes in before you trust any number.
Do you need one, and what should you ask?
Often not. If the person had one job, a bank account and no property, a filing program and a steady hand can manage the final return. You’d want help when there’s a business, a rental, a cottage, a large RRSP or RRIF, foreign income, or unfiled past years. Shares and real estate that have grown in value are another flag, because the deemed sale can create a capital gain. The capital gains calculator gives a rough feel for it, assuming the inclusion rate stays at 50%, which we couldn’t confirm on a CRA page for 2026.
We can’t tell you what an estate accountant costs, because we haven’t found a source we can trust on fees. So ask. Get the fee in writing, and ask whether it’s a flat price or by the hour. Ask which returns are covered: final, T3, prior years, optional returns. Ask who deals with the CRA, and whether they’ll apply for the clearance certificate.
Check the credentials too. A chartered professional accountant designation shows in the provincial CPA body’s directory, and a few minutes there beats trusting a web page.
What is a clearance certificate and why does it matter?
It’s the CRA’s confirmation that the estate has paid the income tax and GST/HST it owed. You ask for it on form TX19 once the returns are filed, the notices of assessment are in and the tax is paid. The CRA says it sends an acknowledgement within 45 days and takes up to 120 days to process a complete request.
So why wait? If the executor hands out assets first and tax is still owing, the executor is personally liable up to the value of what was distributed. Once the certificate comes, that liability moves to the estate and the people who received the assets. Plan for the wait. Don’t pay out the last of the money the week after the funeral.
Where the numbers come from
Deadlines, the RRSP rule, T3 timing and the clearance certificate details come from the Canada Revenue Agency’s pages for people doing taxes for someone who died, read in September 2026. Tax figures come from our calculators, which use 2026 federal and Ontario rates. Probate fees come from each province’s own fee schedule, and Ontario’s was last updated by the province in June 2026. This site has no link with the CRA or any government.
Frequently asked questions
When is the final tax return due?
April 30 of the next year if the person died between January 1 and October 31. For a death in November or December it's six months after the date of death.
Does an estate need a T3 return?
It can, if the estate earns income after death. The CRA's deadline is 90 days after the estate's tax year-end.
What is a clearance certificate?
It's the CRA's confirmation that the estate paid the income tax and GST/HST it owed. You ask for it on form TX19.
Can an executor be personally responsible for tax?
Yes. If assets are handed out before the tax is paid and no certificate was issued, the CRA says the representative is liable up to the value distributed.
How much does an estate accountant charge?
We couldn't confirm fee levels from a reliable source. Ask for a written quote and what it covers.
All property and estate tax calculators
- How to choose a tax preparer in Canada
How to decide if you need a tax preparer, what a preparer does, the questions to ask before you hire one and where to find free help in Canada
Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.