|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).
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.