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) and/or Universal Child Care Benefit (UCCB) payments for a child; or
• the deceased was a child for whom CCTB and/or UCCB and/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
• 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.
• CanadaBenefits.gc.ca - A list of federal, provincial and territorial government contacts listed by province and territory to help you determine who to contact.
• International Benefits - If you are the surviving spouse or
  common-law partner of someone who has lived or worked in another country, you may be eligible for benefits from Canada or abroad. 
• National Defence Guide to Death and Disability Benefits - Information for serving and former Canadian Forces personnel and their families.
• Death outside of Canada - Please contact the Canadian Consulate Office for assistance.
• Social Insurance Number card - Prevent SIN fraud by informing Human Resources and Social Development Canada of a death.