# Death and estates: what changes for your taxes

> What changes for your taxes when someone dies in Canada: the final return, its due date, the estate and what the legal representative has to do

You're dealing with a loss, and then a lot of paperwork you've never seen. Here's what the tax side usually involves, in the order it tends to come up.

## What is the final return?

The person who died files a final return covering January 1 to the date of death. It's due on April 30 of the following year, or six months after the death, whichever is later. In practice that means April 30 for a death between January 1 and October 31, and six months after the date of death if it happened in November or December. The CRA lists both dates on its [filing deadlines page](https://www.canada.ca/en/revenue-agency/services/tax/individuals/life-events/doing-taxes-someone-died/prepare-returns/filing-deadlines.html). The legal representative, usually the executor, files it and signs it. The [filing guide](https://tax-services.ca/guides/file-your-taxes) covers the basics.

## What's treated as sold?

Most property is treated as sold at its fair market value on the date of death. There are exceptions: property left to a spouse can usually move without tax. RRSP and RRIF balances are generally taxed in the final return unless they pass to a spouse. Use the [capital gains calculator](https://tax-services.ca/calculators/income-tax/capital-gains-tax) for an estimate.

## What about the estate?

The estate may have its own returns, and some provinces charge a fee to administer it. In Ontario that's the estate administration tax, which you can estimate with the [estate administration tax calculator](https://tax-services.ca/calculators/property-transfer-tax/estate-administration-tax).

## Why ask for a clearance certificate?

Because it protects you personally. Here's the CRA's wording:

A clearance certificate will allow you, as the legal representative, to distribute assets without the risk of being personally responsible for unpaid amounts.

Apply for a clearance certificate, [canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/individuals/life-events/doing-taxes-someone-died/clearance-certificate.html)
So ask for it before handing anything to the beneficiaries.

## Before you act on this page

You're reading a general overview, and it can't see your slips, your province or your family, so you shouldn't treat it as advice for your own return. If anything here doesn't match a letter from the CRA, the letter wins.

Stuck?

Ask a qualified preparer or the CRA itself, and keep the [document checklist](https://tax-services.ca/checklists/documents-for-your-tax-return), the [tax calendar](https://tax-services.ca/tax-calendar) and the [filing guide](https://tax-services.ca/guides/file-your-taxes) close by. Not sure which province's rules apply to you? The [province index](https://tax-services.ca/provinces) lists them all.

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Source: https://tax-services.ca/life-events/losing-a-loved-one
Last updated: 2026-10-11
Independent information site. Not affiliated with the CRA. No services, no guarantee of accuracy. See https://tax-services.ca/disclaimer