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 | April 30 of the year of death | |
| 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, see guide IN-117-V.