Requirement to File the Deceased's Income Tax Return(s)
If you are the designated liquidator of a succession, you are responsible for filing 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 QPP or the health services fund
- premiums under the QPIP 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 the restoration of a secondary residence
- 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.
As the liquidator of the succession, you are responsible for filing:
- the income tax return for the taxation year in which the death occurred (the “principal return”), which begins on January 1 and ends on the date of death; and
- the income tax return for any previous taxation year for which the deceased was required to but did not file an income tax return.
You are required to report all income earned by the deceased before their death, regardless of whether they received it during their lifetime.
For more information, see the Guide to Filing the Income Tax Return of a Deceased Person (IN-117-V).