The legal representative has to file a return for the deceased for the year of death. This return is called the final return. In addition to the final return, the legal representative may choose to file up to three optional returns in order to save tax. The due dates for filing these returns depend on the date of death.
The due dates to file the final return
What is the due date for a balance owing?
The due date for a balance owing on a final return is:
- If the death occurred in the period from January 1 to October 31, the due date is April 30 of the following year
- If the death occurred in the period from November 1 to December 31, the due date is six months after the date of death.
If the final return is filed late and there is a balance owing, the CRA will charge a late-filing penalty.