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:
Individuals who died before January 1, 2022, are not eligible for the special one-time cost of living tax credit. However, if an eligible person dies after December 31, 2021, the credit will be paid out when we process their income tax return for 2021.
To learn more, click Special One-Time Cost of Living Tax Credit.
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).