Filing Deadlines

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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. 

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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