Income tax return (Canada)

Responsibility: Canada Revenue Agency

The legal representative (executor) of a deceased person must file a federal income tax return reporting the income earned by that person between January 1 of the year of death and the date of death.

Final return
The final return must show all of the deceased's income for the period from January 1 of the year of death up to and including the date of death. Complete a T3 Trust Income Tax and Information Return to report income earned after the date of death. To find out what income to report on the T3 return, see Chart 2. For more information, see T4013, T3 Trust Guide.

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