Coping with the death of a loved one is difficult. There is a lot to keep in mind when managing the final tax affairs of a deceased person. The final tax return is generally filed in the same manner as when they were alive. All income up until the death of the individual must be reported and all credits are deductions that the person was entitled to may be claimed.

A final tax return must be filed after a death. All of the deceased’s income from January 1 of the year of death up to the date of death must be reported by the legal representation of the deceased. They must also report any income earned after the date of death.

Information for legal representatives

You are a legal representative of a deceased person if you are named executor in the will or you are appointed as the administrator of the estate by a court.

As a legal representative, it is highly recommended to get a clearance certificate from the CRA which certifies that all the amounts the deceased owed to the CRA have been paid.