What to do when someone has died

Coping with the death of a loved one is difficult. We at CRA recognize that you are going through a very difficult time. With this in mind, we hope the following information will help you by answering some questions you may have.

What's new
Find new information and changes specific to the completion of all required forms and returns on behalf of the deceased person. Also, included are income tax changes that have been announced, but which are currently not law.

You should provide us with the deceased's date of death as soon as possible if any of the following situations apply:

• the deceased was receiving the goods and services tax/harmonized sales tax (GST/HST) credit;
• you are receiving GST/HST credit payments for yourself and the deceased;
• the deceased was receiving, or the deceased's spouse or common-law partner receives Canada Child Tax Benefit (CCTB) payments for a child; or
• the deceased was a child for whom CCTB or GST/HST credit payments are paid.

Arrangements have to be made to stop these payments and, if applicable, transfer them to a survivor. You can call or complete the applicable information and send it to your tax services office or tax centre.

Glossary

• See a list of definitions related to the completion of forms and returns on behalf of the deceased person.

Frequently asked questions

Click here to read some of our more frequently asked questions and answers.

Forms and publications

• What to Do Following a Death information sheet (RC4111)
• Preparing Returns for Deceased Persons guide (T4011)
• T3 – Trust Guide (T4013)

Related topics

• T3 – Trust information

Partners

Cancelling benefits following the death of a pensioner/beneficiary
How to cancel Old Age Security (OAS) and/or Canada Pension Plan (CPP) benefits when an pensioner/beneficiary dies.