Income Tax Return of a Deceased Person

If you are the designated liquidator of the succession, you are responsible for sending us the deceased's income tax return(s) for each taxation year that he or she:

  • was required to pay any of the following:
    • income tax
    • contributions to the QPP or the health services fund
    • premiums under the QPIP or the Québec prescription drug insurance plan
  • would have had income tax payable if he or she had not deducted the unused portion of a spouse's (spouse on December 31) non-refundable tax credits
  • would have had income tax payable if he or she had not deducted losses from previous years
  • realized a taxable capital gain
  • disposed 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 shelter allowance
  • received advance payments of any of the following:
    • the tax credit for childcare expenses 
    • any tax credits respecting the work premium (work premium, adapted work premium or the supplement to the work premium)
    • the tax credit respecting home-support services for seniors
    • the tax credit for the treatment of infertility
    • the tax credit for the restoration of a secondary residence
  • was entitled to receive child assistance payments from Retraite Québec
  • was entitled to one or more refundable tax credits
  • was the beneficiary of a designated trust

As the liquidator of the succession, you are responsible for filing:

  • the income tax return for the taxation year in which the death occurred (the “principal return”), which begins on January 1 and ends on the date of death; and
  • the income tax return for any previous taxation year for which the deceased was required to but did not file an income tax return.

You are required to report all income earned by the deceased before their death, regardless of whether they received it during their lifetime.

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

Income tax return of a succession (trust income tax return)

As liquidator, you are in charge of filing the succession's income tax return to report any income. You must use the Trust Income Tax Return (form TP-646-V).

However, you are not required to file a trust income tax return if:

  • the death benefit paid by Retraite Québec would be the only income reported (in that case, the heirs must include it in their income); or
  • the succession did not generate any income before the property was distributed among the heirs.

For more information, see the Guide to Filing the Trust Income Tax Return (TP-646.G-V).

Payment of taxes, interest and penalties

As the liquidator of the succession, you must also pay any income tax owed by the deceased by the deadlines provided for by law. If these deadlines are not met, we will charge interest on any amounts due. We may also charge penalties if the return is filed after the deadline.

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

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