Guide to Filing the Income Tax Return of a Deceased Person
IN-117-V

This guide contains general information on how to complete the income tax return(s) of a deceased person. It complements the guide to the income tax return (TP-1.G-V).

Note

In information bulletin 2024-5, the Ministère des Finances announced that Québec tax legislation would be harmonized with the capital gains inclusion rate increase announced in the federal Budget Speech of April 16, 2024. See our FAQ for more information about the new capital gains measure.

The increased rate applies as of June 25, 2024.

This document does not reflect the new measure.

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Note

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