The legal representative has to file a final return for the deceased for the year of death. And up to three optional returns may be filed to save tax.
Generally, the final return is due on or before the following dates:
- When death occurred in the period from January 1 to October 31, the due date is April 30 of the following year.
- When death occurred in the period from November 1 to December 31, the due date is six months after the date of death.
The final return is due on or before the following dates if the deceased or the deceased’s spouse or common-law partner was carrying on a business in the year of death:
- When death occurred in the period from January 1 to December 15, the due date is June 15 of the following year.
- When death occurred in the period from December 16 to December 31, the due date is six months after the date of death.
The deceased’s will or a court order may set up a testamentary spousal or common-law partner trust. When testamentary debts of the deceased or the estate are being handled through the trust, the due date for the final return is extended to 18 months after the date of death.
The due dates to file income tax return for an deceased person