Filing Deadlines
| Type 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).
Important
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.