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Say someone dies on 15 November 2026. Their executor files the final T1 return and pays any balance by 15 May 2027, six months after the death, instead of 30 April. That date falls on a Saturday, so Monday 17 May 2027 still counts as on time. Tell the CRA early, and hold off handing out the estate until you have a clearance certificate.
When is the final return due if the person died on 15 November 2026?
15 May 2027, because a death between 1 November and 31 December moves the deadline to six months after the date of death. The Canada Revenue Agency: Filing and payment due dates for someone who died page sets out the rules. This table applies them to the 15 November example.
| What | Due date for a death on 15 November 2026 |
|---|---|
| Final T1 return, and payment of any balance | 15 May 2027 (Saturday), so Monday 17 May 2027 is on time |
| Final T1 filing if the person or their spouse ran a business | 15 June 2027, with payment still due 15 May 2027 |
| Return for rights or things | Later of 15 November 2027 or 90 days after the final return’s assessment notice |
| First tax year-end of a graduated rate estate | Any date up to 15 November 2027 |
| T3 estate return | 90 days after the estate’s year-end, for example 29 December 2027 for a 30 September 2027 year-end |
A death on 10 March 2026 would mean 30 April 2027 for both filing and payment. Interest runs on unpaid tax from the day after the due date, so pay early if the estate has the cash. No new instalments come due after the date of death, though earlier ones that went unpaid still count.
What should an executor do in the first few weeks?
Start with the CRA and the paperwork, since both take weeks to move. A rough order that suits most estates:
- Order several copies of the death certificate, and keep the will and the grant of probate (or letters of administration) in one place.
- Tell the CRA about the death by phone or with Form RC4111, giving the date of death and the person’s SIN. The Canada Revenue Agency: Notify the CRA of a date of death page lists what to have ready. Early notice helps avoid benefit repayments.
- Register as the legal representative through Represent a Client, using the death certificate and a document naming the executor. The Canada Revenue Agency: Represent someone who died page says processing generally takes 28 business days.
- Tell Service Canada and the other federal agencies so CPP and OAS payments stop.
- Gather the T4, T5 and other slips and the last notice of assessment, and check whether a 2025 return was ever filed.
What goes on the final return?
Income from 1 January 2026 to the date of death, plus increases in the fair market value of property up to that date, less the person’s credits and deductions. The Canada Revenue Agency: What returns you need to file page says to use the T1 package for the year of death and the province where the person lived at death. If earlier returns were never filed, file those too. Our page on the final tax return after death goes deeper on registered plans and property, and capital gains on inherited property covers the beneficiary’s side.
Which extra returns can save the estate tax?
A return for rights or things can cut the bill noticeably, since it’s a separate T1 with its own set of personal credits. Rights or things are amounts earned before death and paid afterward: final pay, vacation pay for a period that ended before death, uncashed bond interest. You write “70(2)” on page 1. The CRA’s Canada Revenue Agency: Return for rights or things page sets the deadline in the table above.
A small example. An Ontario resident had $70,000 of income to the date of death, and $12,000 of earned but unpaid income arrived afterward. Put on the final return, the engine’s 2026 estimate is $14,842 of tax. Put on a rights or things return, the total is $11,134, a saving of about $3,708. The estimate treats the $12,000 as ordinary income, ignores payroll deductions and uses basic credits only. Similar optional returns exist for a partner or proprietor with a non-December fiscal year-end, and for income from another person’s graduated rate estate.
Does the estate file its own tax return?
Yes, if the estate earns income after the death. It files a T3 trust return. The CRA says most estates can qualify as a graduated rate estate for up to 36 months, and you can pick the first year-end anywhere within a year of the death. A 30 September 2027 year-end puts the first T3 due on 29 December 2027. Returns keep coming each year until everything is distributed. Estate fees are a separate cost, and our page on Ontario probate fees shows what they look like in one province.
When is it safe to distribute the estate?
Once you hold a clearance certificate, or you’ve decided to accept the risk without one. The Canada Revenue Agency: Apply for a clearance certificate page explains that a representative who distributes assets first can be personally liable for the deceased’s tax debts, up to the value of what was handed out. You apply with Form TX19 after the returns are filed, the notices of assessment are in and the balances are paid. If the person had a GST/HST number, Form GST352 goes with it. Plan on a few months of waiting.
What if the person ran a business or had a GST/HST account?
The legal representative closes the GST/HST account, and two returns are typically filed. One covers the period ending on the date of death. The second covers the estate from the next day to the end of the original reporting period, per the Canada Revenue Agency: Close your GST/HST account page. For a quarterly filer, the CRA’s own example puts the first return due one month after the death date, which would be 15 December 2026 on this pattern. Check your own reporting period before relying on that. For the people left behind, the losing a loved one section pulls together benefits and other steps.
Where does this information come from?
The deadlines and returns come from CRA pages on preparing tax returns for someone who died, the dates are worked out for a death on 15 November 2026, and the dollar example comes from our own engine, an estimate for an Ontario resident using basic credits. Checked in October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
Do I file a final return if the person had almost no income?
Yes. The CRA says the legal representative must file a final T1 return for every person who dies, even when little tax is owing. Filing also lets the estate claim credits and can trigger refunds or benefit adjustments.
Do tax instalments continue after the death?
No new instalments are due after the date of death. Ones that came due earlier and went unpaid still have to be paid, so look at the last instalment reminder in the person's CRA account.
Where can I find the deceased person's tax slips?
Once you're authorized in Represent a Client, previous years' T1 returns and slips are available online. Earlier T3 trust returns are offline only. Registration and document processing can take several weeks, so apply early.
What if there is no will or executor?
You can apply for CRA-only status with Form RC552, which lets you view and update the person's tax information. It covers dealings with the CRA and gives you no authority over the estate anywhere else.