Deadline for Filing Income Tax Returns

of return
Filing deadline based on month of death
January to April May to October November to December
Principal income tax return (TP-1-V) for the year of death April 30 of the year following the year of death 6 months after the date of death
Income tax return (TP-1-V) for the year preceding the year of death 6 months after the date of death No deadline if the person died after April 30
Trust Income Tax Return (TP-646-V) 90 days following the end of the succession's taxation year, which generally corresponds to the month and day of the death, then each year following the death for which a return must be filed

For information on the filing deadlines for separate income tax returns, see the Guide to Filing the Income Tax Return of a Deceased Person (IN-117-V). 


If the deceased or their spouse carried on a business in the year of death or the year before the date of death, the filing deadlines in the table above may vary. For more information, complete our questionnaire for succession liquidators.

End of note

Sending documents

If you are completing more than one return for the year of death, you must mail us the returns. You cannot file them online.

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