Income tax return (Quebec)

Responsibility: Revenu Québec

Generally, the income tax return of a deceased person is filed for the year of death by the liquidator of the estate.

This return must be filed using the "Income Tax Return" forms for the year of death.

When a person dies, the executor of the estate must file that person's income tax return for the year of death and prior years, if the deceased failed to file.

PRINCIPAL RETURN

The executor must report on the main return all income earned by the person up to the time of death, whether or not it was received during the person's lifetime. This may include interest, rent, royalties, annuities or wages that accrue daily in equal amounts during the period they are payable.

SEPARATE STATEMENTS

In some cases, the executor may choose to file up to 3 separate tax returns for the year of death in addition to the main return. This allows the deceased's income to be split, thereby reducing or eliminating the tax payable on his or her behalf.

The election to file a separate return applies to :

• the person's rights and assets at death (i.e., income that the person was entitled to receive at the time of death but had not yet received)
• Income from a testamentary trust;
• income from a partnership or sole proprietorship.

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