Income Tax Returns of a Deceased Person

When a person dies, the liquidator of the succession (estate) is responsible for filing the deceased's income tax return or returns for:

• the taxation year in which the death occurred, which begins on January 1 and ends on the date of death
• any previous taxation year for which the deceased did not file an income tax return

The returns must show if the deceased person:

• was required to pay income tax, health contribution, QPP contributions, Québec parental insurance plan premiums, a contribution to the health services fund, or a premium under the Québec prescription drug insurance plan
• would have had income tax payable, if he or she had not deducted losses from other years 
• realized a taxable capital gain 
• disposed (This link will open a new window) of capital property, or was deemed to have disposed of capital property at the time of death 
• worked in the restaurant and hotel sector and received tips 
• was entitled to the allowance provided for under the shelter allowance program 
• received advance payments of the tax credit respecting home-support services for seniors, the tax credit for childcare expenses or the tax credit respecting the work premium 
• was entitled to receive Québec family allowances  
• was entitled to refundable tax credits
• was the beneficiary of a designated trust (This link will open a new window)

The liquidator is also responsible for paying any amounts owing within the deadlines provided for by law.

For further information, consult the Guide to Filing the Income Tax Return of a Deceased Person (IN-117-V).