See the table below for the filing deadlines depending on the type of income tax return you must file as the liquidator of a succession.  

Filing deadline based on the type of return and the month of death

Type of return	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	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	No deadline if the person died after April 30	No deadline if the person died after April 30
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	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	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). 

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.