According to the Income Tax Act, it is the responsibility of a deceased person’s legal representative to:
- inform the Canada Revenue Agency (CRA) of the deceased’s date of death by calling
- file all required returns for the deceased;
- ensure that all taxes owing by the person’s estate are paid; and
- let the beneficiaries know which of the amounts they receive from the estate are taxable.
It is also the responsibility of the deceased’s legal representative to provide the following information to the CRA:
- a copy of the death certificate; and
- a complete copy of the will or other legal document such as a grant probate or letters of administration showing that you are the legal representative.
If the deceased person has several outstanding returns to complete in addition to their final return, but you can'tlocate any of the deceased person’s pertinent records, contact the CRA at 1-800-959-8281 for assistance.
While winding down the deceased person’s affairs, you may need information from their tax records. Before it can be provided, the CRA will need the following:
- a copy of the death certificate;
- the deceased’s SIN; and
- a complete copy of the will, grant of probate, trust agreement, or a letter of administration proving that you are the legal representative.
Where can I learn more?
- Legal representative (CRA website)