23 – Separate returns
In some cases, you may have to file more than one income tax return for the year of a person's death. For example, you can choose to file up to three separate returns in addition to the person's principal return.
Reporting certain types of income in one or more separate returns can help reduce or cancel the income tax payable by the deceased.
For more information, see section 1.2 of the Guide to Filing the Income Tax Return of a Deceased Person (IN-117-V).