Obligation to File the Income Tax Returns of a Deceased Person

As the liquidator, you must file 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 Québec Pension Plan or the health services fund
    • premiums under the Québec parental insurance plan 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 caregivers
  • 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.

You must file the deceased's income tax returns for:

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

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

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