The due dates to file income tax returns for deceased persons - optional returns

The legal representative has to file a final return for the deceased for the year of death. Additional up to three optional returns may be filed to save tax. Here are the due dates for filing optional returns. 

 

1. Return for rights or things

The due for this return is the later of:

  • 90 days after the CRA mail the Notice of Assessment or Notice of reassessment for the final return; or
  • One year after the date of death

2. Return for a partner or proprietor

The due date for this optional return is the same as for the final return.

3. Return for income from a testamentary trust

The due date for this optional return is the later of:

  • April 30 of the following year after death (or June 15 of the following year after death is the deceased was a self-employed individual)
  • Six months after the date of death.

 

The due dates to file the final return

The due dates to file income tax return for deceased persons

Taxes on employment death benefits

Additional information