Preparing taxes for someone who died

Contacting the CRA

You should contact the government as soon as possible. This includes steps like cancelling a provincial health card, driver’s license, and applying for Canada Pension Plan (CPP) death and survivor benefits. 

From a tax perspective, you should contact the CRA by phone or by mail. If you call CRA Individual Tax Enquiries at 1-800-959-8281, you should make sure you have on hand the person’s:

Date of death

Social Insurance Number (SIN)

Mailing address

Last tax return or notice of assessment

You should report their date of death and stop any ongoing benefits that may need to be repaid. 

There are several other government agencies you should also notify.

Executors and next of kin

To formally represent someone who has died with CRA, you can do so as a legal representative or name an authorized representative. A legal representative is generally the executor of the deceased’s estate named in their will. In Québec, this representative is called a liquidator.

If you want to have online access to the CRA account of the deceased, you have to register for CRA’s Represent a Client service. You can do so with your CRA user ID and password, or with the Interac sign-in service to select a sign-in partner using your online banking.

On the welcome page, select Add Account → Representative Account → Register with Represent a Client → Register Yourself.

Once registered, you can submit documents using the Submit Documents service in Represent a Client. You need to provide a copy of the death certificate and a copy of the will, grant of probate, or letters of administration listing you as executor.

If the deceased had no will, you can fill out and submit Form RC552, Register as Representative for a Deceased Person.

If you would prefer the old-fashioned way, you can also mail or fax these documents to the CRA without registering for Represent a Client. You should send them to the tax centre that serviced the deceased based on their mailing address.

Once you are authorized as the legal representative, you can appoint an authorized representative, like an accountant or lawyer. You do this from your own Represent a Client portal by entering the social insurance number of the deceased to access their online tax account. 

Under the Related Services Section, select Authorized Representative(s), Authorize a New Representative, and follow the instructions. You must provide the representative’s RepID, CRA Business Number, or GroupID to appoint them.

Tax returns

You must file a final tax return up to the date of death reporting income for that year. There is also a deemed disposition of assets at death that may trigger tax on registered accounts like registered retirement savings plan (RRSPs) or registered retirement income funds (RRIFs). 

Capital assets like non-registered investments, cottages, and rental properties may also be subject to capital gains tax. 

Assets in other countries are also relevant, as Canadian residents are taxed on their worldwide income. 

Certain elections may be available to defer tax on death, most notably a spousal rollover that allows assets to pass tax deferred to a surviving spouse or common law partner.