Canada Revenue Agency
www.cra.gc.ca
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Due date for a balance owing
The due date for a balance owing on a final return depends on the date of death.
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Period when death occurred
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Due date for the amount owing
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January 1 to October 31
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April 30 of the following year
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November 1 to December 31
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Six months after the date of death
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Note
When a due date falls on a Saturday, a Sunday, or a public holiday, we consider your payment to be paid on time if we receive it or if it is postmarked on the next business day.
If you do not pay the amount in full, we will charge compound daily interest on the unpaid amount from the day after the due date to the date you pay the amount owing.
In some cases, you can delay paying part of the amount due. For instance, you can delay paying part of the amount owing from rights or things and the deemed disposition of capital property.
