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Final return
On the final return, report all of the deceased’s income from January 1 of the year of death, up to and including the date of death. Report income earned after the date of death on a T3 Trust Income Tax and Information Return. To find out what income to report on the T3 return, see Chart 2. For more information, see the T3 Trust Guide.
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Topics for the final return
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| Due date for the final return | Penalty for late-filing a final return |
| Due date for a balance owing | How to complete the final return |
Tax tip
In addition to the final return, you can choose to file up to three optional returns for the year of death. Information about the deceased’s income sources will help you determine if you can file any of these optional returns.
You do not have to file any of the optional returns. However, by filing one or more of the returns, you may reduce or eliminate tax that you would otherwise have to pay for the deceased.
You do not report the same income on both the final and an optional return. However, you can claim certain credits and deductions on more than one return. There may be a tax advantage if you file one or more of the optional returns in addition to the final return.
For more details, see Optional returns, and Chart 1.
Forms and publications
- What to Do Following a Death information sheet (RC4111)
- Preparing Returns for Deceased Persons guide (T4011)
- T3 - Trust Guide (T4013)
- T3 Trust Income Tax and Information Return
Related topics
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Date modified: 2006-01-01 |
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