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Email this9:27 pm
April 6, 2013
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The deceased's executor does the final T1 return:
Prepare tax returns for someone who died
When someone dies, their legal representative must file a final T1 Income Tax and Benefit Return, called the Final Return, to report the deceased person’s property, investments and other taxable income, and can file other optional T1 returns if the person who died had eligible income.
A T3 Trust Income Tax and Information Return (T3 Return) might also need to be filed for the estate of the person who died.
The legal representative may be able to claim deductions and credits in these returns to reduce amounts that the person who died or their estate might owe.
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4:25 am
December 7, 2023
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Thank you, Norman1,
Will file the Final T1 and see where to sign.
5:11 am
April 6, 2013
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One signs on page 8. There is a block that looks like this for the signature, phone number, and date:
5:56 am
December 7, 2023
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Norman1 said
One signs on page 8. There is a block that looks like this for the signature, phone number, and date:
Thank you for your valuable information, and the screenshot .
7:19 am
October 27, 2013
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A word of caution to the OP. It can take a long time to get both Final T1 NOA and then additional time to get the Clearance Certificate from CRA. They are handled by CRA's Estate Department and depending on staffing, complexity and how many people die in a given interval, it can take many months.
CRA supposedly aims to get a clearance certificate within 120 days of request but don't be surprised if it takes twice that.
7:41 am
December 7, 2023
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Thank you, AltaRed
9:50 am
April 6, 2013
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AltaRed said
…CRA supposedly aims to get a clearance certificate within 120 days of request but don't be surprised if it takes twice that.
The clearance certificate is not routine issuance. It is more than just certifying that $0 is currently owing.
CRA will check that the returns being cleared are unlikely to be reassessed later. So, if the slip matching program hasn't got to the return yet, then CRA will wait until that is done.
This is from the TX19 form:
… The certificate will certify that all taxes (including provincial or territorial taxes administered by the Canada Revenue Agency), Canada Pension Plan contributions, employment insurance premiums, and any related interest and penalties for which the deceased, corporation, or trust named above is liable (or can reasonably be expected to become liable) have been paid or that the Minister has accepted security for the amounts. The certificate will apply to the tax year in which the distribution is made and any previous year for which I am liable (or can reasonably be expected to become liable) as the legal representative of the deceased, corporation, or trust identified. …
10:41 am
October 27, 2013
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CRA endeavours to issue within 120 days per https://www.canada.ca/en/revenue-agency/services/tax/individuals/life-events/doing-taxes-someone-died/clearance-certificate.html
However, that assumes the request does not go in until all NOAs have been issued and balances paid.
12:27 pm
December 7, 2023
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I am NOT the legal representative or executor of the deceased, the deceased did not have a will or a legal document to assign an executor. This makes much difficult for me to get any of the deceased's information or medical record. I am sure that the deceased did not have any assets or savings or debts...
I think I will not bother to request T1/T3 clearance certificate.
To request to access the deceased's CRA online account, was very easy, CRA just required the Proof of Death Certificate, I just wrote a letter to CRA " I want to access the CRA online account". Then CRA gave me the access.
7:36 pm
April 6, 2013
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If the deceased died without a will, one can apply in probate court to be appointed the executor.
If there isn't much assets, then the estate administration bond won't be that much either.
9:27 pm
December 7, 2023
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The deceased had $0 assets, $0 savings and $ 0 debts because the children paid all the deceased's bills and took care of everything, all done.
In this case, it is not necessary to appoint the executor ? I do not need to apply anything? right?
5:33 am
September 11, 2013
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Did the deceased receive no income assistance from government in the year of death? Do the kids want to apply for the CPP death benefit?
If deceased owned nothing except some personal effects, had nothing, no bank accounts or any other money-related accounts with anyone, and received no income in the year of death I don't see why there would have to be a final tax return - ? When was the last time a return was filed?
Maybe just have one of the kids notify province, CRA, etc of death and explain the situation, they'll tell you what if anything is needed
Nice kids, they were raised right, sounds like.
6:27 am
December 7, 2023
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@ Bill
The deceased did not receive income assistance or CPP from government.
The last time a return was filed was 2023 Tax Year, I was filing the Final 2024 T1 and plan to print and send to CRA.
I will not do anything additional, appoint an executor or request T1/T3 clearance certificate.
All government at city, provincial and federal level already knew the death, the family authorized the funeral home to notice the government cancel SIN. Or I think the government requests all funeral homes to send death documents to the city. CRA already knew the death and mailed letters to take back all GST/HST over-payment, Canada Carbon Rebate over-payment for the time after death.
I guess CRA will take back all money of Income Balance Owing or benefit over-payments... CRA immediately mails a letter to the Deceased's address once CRA knows. CRA will collect every dollar owing. So no worry about how much a deceased owed CRA, CRA calculates how much has to pay off.
6:45 am
September 11, 2013
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I wouldn't do anything. There's no Will appointing an executor, no beneficiaries, no net assets, so no person on earth is obligated to do anything here.
I don't see how CRA can recover anything, there's no assets and it's not anyone else's obligation to file the returns or pay the deceased's debts, so CRA can't go after anyone else. And the amounts here sound like they would be insignificant, if anything at all, I doubt CRA or anyone else is going to be expending resources on this.
As I said, I'd just ignore the whole thing.
7:48 am
October 27, 2013
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I don't know why the OP would be involved in this matter. It seems to me the deceased's offspring already did all that is necessary.
8:50 am
December 7, 2023
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Some seniors they do not have, such as, net assets, savings... One patient's daughter said her mother would declare bankruptcy, her mother was waiting for a long term home and her CPP benefit would go to the bank account of the long term home, but the senior stayed in the hospital , owed rents, internet bill..., the daughter said: I do not have money to pay your bill.
9:25 am
February 22, 2024
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I don't get it usephrase, if you are not a legal representative or an executor you can't legally file the final return. As far as I know only the executor or legal representative can do so.
9:39 am
December 7, 2023
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itsme said
I don't get it usephrase, if you are not a legal representative or an executor you can't legally file the final return. As far as I know only the executor or legal representative can do so.
I do not know, I will sign my name on the Final T1, CRA will decide if accept this T1 or not. I do not mind if CRA will accept or not because Balance Owing is $0.0. Actually if no final T1 to submit, no difference.
I requested to access the deceased's CRA online account, CRA gave me the access permission in 2024. Now I can see all information in the Deceased's CRA account.
9:44 am
October 27, 2013
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That is a scary thought that CRA would give the OP access without the legal credentials to do so.
9:56 am
December 7, 2023
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CRA only requested the Proof of Death Certificate, and a letter to request the CRA account access. But I submitted the request using my CRA access credential , CRA knows who you are when you requested.
Now I logged in my CRA account, then click "Represent a Client", it directs to the deceased's CRA account.
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