A deceased person may be eligible for:

• the special one-time cost of living tax credit ($500), if they died after December 31, 2021;
• the new refundable cost of living tax credit (up to $600), if they died after August 31, 2022.

If the deceased meets all the eligibility requirements, the succession will receive the credit or credits automatically in the weeks after the deceased's principal return for 2021 is processed. For the new refundable cost of living tax credit, the return must be filed by June 30, 2023.