How do I file the income tax return of a person who has died?

✓ Verified answer Written from official pages, with checked citations and a verification date.

General information, not tax advice. The legal representative files the returns of the person who died: in Québec, this is the liquidator of the succession. For the year of death, the deadline is April 30 of the following year if the death occurred from January to October, or 6 months after the date of death, day for day, if it occurred in November or December. Depending on the situation, returns for past years, a trust return or optional returns may also be needed, both with Revenu Québec and with the Canada Revenue Agency (CRA). This page does not replace the official guides.

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Key facts

Deadline, year of death (Revenu Québec and CRA): Death from January to October: April 30 of the following year. Death in November or December: 6 months after the date of death, day for day.
Business (self-employment): If the deceased person or their spouse operated a business, the dates may change. According to the CRA, the filing deadline can then be June 15 of the year following the death (death between January 1 and December 15).
Year before the death (Revenu Québec): If the return was not filed: 6 months after the date of death for a death from January to April. The page says "no deadline" if the death occurred after April 30.
Documents to send to the CRA: Copy of the death certificate or statement of death, and a legal document naming the executor or liquidator (for example a full copy of the will or a probate letter).

Your procedure, step by step

Start the official procedure Official page: Deadlines for filing the income tax returns of a deceased person (Revenu Québec) (opens in a new tab)https://www.revenuquebec.ca/fr/citoyens/votre-situation/liquidateur-de-succession/produire-la-ou-les-declarations-de-revenus-de-la-personne-decedee/delais-de-production-de-la-ou-des-declarations-de-revenus/

Determine who the legal representative is. According to the CRA, this is generally the executor named in the will; in Québec, you are the legal representative if you are the liquidator of the succession. If there is no will and no executor, the CRA provides form RC552 to ask to be named as representative for its purposes.
Tell the CRA the date of death as soon as possible, even if the person did not receive benefits. You can do this by phone or by mail with form RC4111.
Tell Revenu Québec that you are the liquidator by mailing the requested documents as soon as possible after the death. It can take up to 60 days for the liquidator to be registered in their systems.
Identify the returns to file: the return for the year of death (from January 1 to the day of death inclusively) and any past year for which a return was required but was not filed. According to the CRA, a trust return (T3) may also be needed for the estate, and optional T1 returns may reduce the tax.
Check the deadlines according to the date of death (see the Deadlines section below). If the deceased person or their spouse operated a business, the dates may be different.
Fill out the returns. For the CRA, use the T1 package for the year of death. For Revenu Québec, the Guide pour la déclaration de revenus d'une personne décédée covers the specific points.
Send the returns by mail: the CRA states that online tax software cannot be used to submit the final return, and Revenu Québec requires mail if you fill out more than one return for the year of death.
Before distributing the estate's property, check with the CRA whether you need to request a clearance certificate: the legal representative can be held personally liable for tax owing if assets are distributed without obtaining it.

Your progress is kept on this device only: nothing is sent to Demande au Québec. Some steps only apply in certain situations: skip the ones that do not concern you.

General information drawn from official sources. It does not replace legal, medical or financial advice. For your situation, contact the organization concerned or a professional.

Sources

Délais de production de la ou des déclarations de revenus (Revenu Québec)
Obligation de produire la ou les déclarations de revenus de la personne décédée (Revenu Québec)
Nous transmettre des renseignements sur le représentant qui agira à titre de liquidateur de succession (Revenu Québec)
Quelles déclarations vous devez produire (personne décédée) (Agence du revenu du Canada (Canada.ca))
Dates limites de production et de paiement (personne décédée) (Agence du revenu du Canada (Canada.ca))
Produire les déclarations (personne décédée) (Agence du revenu du Canada (Canada.ca))
Représenter une personne décédée (Agence du revenu du Canada (Canada.ca))
Informer l'ARC de la date d'un décès (Agence du revenu du Canada (Canada.ca))

Checked on October 6, 2026. Rules, deadlines and fees can change: always confirm on the official page above. Demande au Québec is an independent website, not a government site.

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