Tax Filing Timelines
• When a person passes away, here’s how things look in the tax world when it comes to tax filings:
1.) The deceased taxpayer will have a T1 tax return filed on their behalf.
↪ The return will cover income earned (or deemed to be earned) between the end of the last taxation year and the
taxpayer’s death.
2.) The deceased’s estate will file a T3 trust return.
↪ The trust tax return will cover the income earned from the day after the taxpayer’s death, which would be the start of
the fiscal period for the estate.
DATE OF DEATH
Deadlines for tax filings
Deadline extensions
Death between January 1 and
October 31, inclusive of the year
T1 terminal return will be due:
• April 30 of the following year
18 month extension for T1 terminal
return if it creates a qualified spousal
trust
A “rights and things” return must be
filed by the later of:
↪ 90 days after the notice of
assessment is received of the
terminal/final return; or
↪ 1 year from death.
Death between November 1 and
December 31 (inclusive) of the year
T1 terminal/final return will be due 6
months from death.
If the deceased or their spouse
(married or common-law) operated
a business
Death occurred between January 1
and December 15 (inclusive)
June 15 of the following year
If the deceased or their spouse
(married or common-law) operated
a business
Death occurred between
December 16 and December 31
(inclusive)
6 months following date of death
T3 estate trust return
Due within 90 days after the trust’s year
end or wind-up date.
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