As the liquidator of a succession, you must pay any income tax balance and contributions owed by the deceased by the legal deadlines. If the deadlines are not met, we will calculate interest on the amount owing. In addition, if the return(s) are filed after the legal deadlines, we may calculate a penalty on the outstanding balance and an additional late-filing penalty.

For more information, see the Guide to Filing the Income Tax Return of a Deceased Person (IN-117-V).