Final T1 Format | Income tax filing | Discussion forum

Why did not you use GenuTax Standard for Windows to file the Tax Return, it is completely free to submit electronics online.

GMH said
I’m using StudioTax to prepare a Final T1 for someone who passed away late 2024 and am confused about the format of the printed return which gets mailed to CRA (“for the government”). I thought it would be the entire 25 pages (“for your records”), but it is a condensed return of only 5 pages. StudioTax explicitly states that the long version is not acceptable to the CRA.

StudioTax knows that this is a final return as it asks me to confirm that the individual is deceased. Furthermore, it is ambiguous about whether the 2D bar codes should be included as StudioTax warns that 2D codes are not to be used if “taxpayer died prior to the current tax year”, but does not specify “current” as being 2024 or 2025.

Has anyone mailed a Final T1 and if so, was it the entire return or just the condensed version. If it was condensed, were 2D bar codes included? Thanks.  

Yes, I mailed my mother’s in. My mother in laws was efiled as it was done by an approved accountant.

Use the Government copy to mail. I suggest that you send it registered and then get proof of delivery. The deceased CRA account will be locked out. In this case you cannot NetFile the deceased last T1.

For your records I suggest you store and print both sets of records.

If you have any questions about income earned after death and income in the next year, to be reported via a T3 Trust Account. I have experienced it. Along with B.C. Probate.

The deceased CRA account will be locked out but if you are an executor, or legal representative of the deceased, you can access the deceased's CRA Account after CRA takes weeks to give you the permission of " Represent a Client". Then in your CRA online account, click "Represent a Client" to access the the deceased's CRA Account.

https://turbotax.intuit.ca/tips/netfile-is-open-learn-how-to-use-netfile-for-your-2022-tax-return-14477
You cannot NETFILE if:
The CRA doesn’t have your date of birth or Social Insurance Number on file.
You went bankrupt in the past 2 years.
You are a deemed resident and don’t have to pay provincial taxes.
You are filing for a deceased person who died in the tax year or the prior year.
You are an emigrant or non-resident.
Your address is outside Canada.
You have a Canadian-source income from Lloyds of London.

FWIW, I never did see a need to access a deceased's CRA account BUT that might be wise for an Executor to do so IF the Executor thinks the deceased's tax records might be a mess, e.g. balances owing, prior returns not filed, etc.

That all said, obtaining a Clearance Certificate is the key piece for an Executor to clear him/herself of any potential liabilities. It is basically saying any potential tax obligations of the deceased have been put to bed.

T3 is required after final T1 “if” there is more income to declare.

You need a T1 clearance certificate.

And a T3 clearance certificate.

If you chose to do so.

There are 2 kinds if trust accounts that you can choose from. The 3 year trust can save the estate some money.

Whether you seek a Clearance Certificate or not depends on your confidence that everything with CRA is squared away and NOAs have been received. https://www.canada.ca/en/revenue-agency/services/tax/individuals/life-events/doing-taxes-someone-died/clearance-certificate.html

I never did apply for a Clearance Certificate for the Final T1 and T3 that I did for the simple reason I had been doing this person's tax returns for years already. I knew there was nothing outstanding once I had the NOAs.

The Notice of Assessment is just a first look and not really final. CRA has at least three years to do a reassessment.

CRA doesn't take a more thorough review until later:

What to do if your tax return is reviewed or audited

What types of tax reviews are there?
A tax review is not the same as a tax audit. But it may lead to an audit if the CRA is not satisfied with your response to the review.

There are a few different kinds of tax reviews:

• Pre-assessment review – Takes place before a notice of assessment is issued. After you submit your tax return, the CRA may review the deductions and credits you claimed. These reviews usually take place between February and July.
• Processing review program – Similar to the pre-assessment review, except for timing. The CRA conducts these reviews after it sends you a notice of assessment, usually between June and November.
• Matching program – Takes place after the CRA sends you a notice of assessment, usually between September and March. The CRA compares information on your tax return with information provided by third parties like your employer, banks or investment firms.

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Where and who will sign on the Final T1 ?