What are your responsibilities as the legal representative?
As the legal representative, you should provide us with the deceased’s date of death as soon as possible. You can
advise us by calling 1-800-959-8281, by sending us a letter, or a completed Request for the Canada Revenue Agency to
Update Records form. This form is included with our Information Sheet RC4111, What to Do Following a Death. To
get a copy of this publication, go to canada.ca/get-cra-forms, or call 1-800-959-8281.
To keep our records up to date, also send us the following
information:
■ a copy of the death certificate;
■ a complete copy of the will or other legal document such
as a grant of probate or letters of administration showing that you are the legal representative. The deceased
individual’s social insurance number (SIN) must be provided on any request or on any documents that you
are sending to us; and ■ the new mailing address of the estate, if applicable.
In order for you to have online access to the taxpayer’s
account, you must register for Represent a Client at cra.gc.ca/representatives prior to sending a copy of the
legal documents. Once you have registered with the Represent a Client service, make sure to provide your
RepID when you are submitting all the required documents naming you as the legal representative.
Note If you are a family member of the deceased and you are unable to obtain the legal documents required to
establish yourself as the legal representative, complete the Affidavit form in accordance with the province or
territory of the deceased and send it with the requested documents to the Taxpayer Representative Identification
System (TRIS) Unit of the deceased’s tax centre. To find the applicable Affidavit form, go to https://www.canada.ca/en/revenue-agency/services/tax/individuals/life-events/what-when-someone-died/affidavit-form-intestate-situations.html
Include this information with the final return if you did not send it right after the deceased’s death.Note
Service Canada should also be advised of the deceased’s date of death. For more information or to get the address
of the Service Canada centre nearest you, call 1-800-622-6232 or go to canada.ca/en/contact.html.
This guide deals only with your responsibilities under the Income Tax Act. Under the Act, as the legal representative, it
is your responsibility to:
■ file all required returns for the deceased;
■ ensure that all taxes owing are paid; and
■ let the beneficiaries know which of the amounts they receive from the estate are taxable.
As the legal representative, you are responsible for filing a return for the deceased for the year of death. This return is
called the final return. For more information, see Chapter 2, which begins on page 9.
You also have to file any returns for previous years that the deceased person did not file. If the person did not leave
records about these returns, or if you cannot tell from existing records whether or not the returns were filed,
contact us at 1-800-959-8281. If you have to file a return for a year before the year of death, use a T1 General Income Tax
and Benefit Return for that year. Previous year returns are available at canada.ca/get-cra-forms or by calling
1-800-959-8281.