File the Deceased's Income Tax Return(s)

As the liquidator of a succession, you are required to file the deceased's income tax return(s).

The pages below provide useful information:

Note Cost of living tax credits

A deceased person may be eligible for:

If the deceased meets all the eligibility requirements, the succession will receive the credit or credits automatically in the weeks after the deceased's principal return for 2021 is processed. For the new refundable cost of living tax credit, the return must be filed by June 30, 2023.

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For information on how to complete some lines of the deceased's income tax return(s), see the Guide to Filing the Income Tax Return of a Deceased Person (IN-117-V).

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