www.simplilaw.ca
linkedin.com/in/msjessicahammond
SIMPLILAW
@simplilawbarprep
Tax Filing Timelines:
Estate Planning
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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ABOUT
Jessica Hammond
Hey there!
I'm Jess - lawyer, ADHD brain, and founder of SimpliLaw.
Since launching in Spring 2024, I've focused on one thing: making the Ontario bar exams
feel less impossible.
Being a visual learner and living with ADHD has taught me that traditional study methods
don't work for everyone. Sometimes you need a different approach, and that's exactly
why I started this company.
Between coaching calls with amazing students and creating resources that actually
make sense, I've helped many candidates transform their bar prep journey for the better.
The best part? Getting those "I PASSED!" messages from our students who found
their confidence and succeeded on their terms.
Through SimpliLaw's bar prep tools and coaching, we're building something
real here:
Clear, practical guidance;
Strategies that actually work; and
Support when you need it.
Because at the end of the day, bar prep doesn't have to be
overwhelming.
And I'm here to help you find your way through it.
Jess
Want more bar prep tips? Follow me on:
@simplilawbarprep
linkedin.com/in/msjessicahammond
In your corner,
SIMPLILAW