Executor tax checklist after a loved one passes away
A practical executor checklist for final T1, possible estate T3 and missing prior-year returns. Gather records and plan your first tax preparation discussion.
Request a quote →After a loved one passes away, begin with a record of your authority, the tax years involved and the information available. You do not need to solve every tax question before asking for help.
CRA sources checked October 23, 2026. Use your browser’s Print command to keep this checklist.
1. Establish who can act for the estate
- Gather the death certificate or funeral director’s statement of death.
- Locate the will and documents identifying the executor or other legal representative, including probate or administration documents where applicable.
- Check whether CRA has been notified of the death and the legal representative.
Being a family member does not automatically give someone access to CRA records. An accountant’s authorization is separate from establishing the legal representative. If there is no will or the appointment is unclear, seek appropriate legal guidance and check CRA’s representative requirements.
2. Make a list of the returns to discuss
| Filing | What to discuss |
|---|---|
| Final T1 | The personal return for the year of passing, including income up to the date of death and applicable tax consequences at death. |
| Earlier personal returns | Any prior years that remain unfiled. |
| Estate T3 | Whether the estate needs a separate return, including consideration of income arising after death and applicable reporting rules. |
| Optional returns or other filings | Whether eligible income, a business, GST/HST or other circumstances require additional work. |
3. Gather the financial starting records
- Prior tax returns, notices of assessment and relevant CRA correspondence.
- Employment, pension, investment and other tax slips.
- A list of accounts, property, investments, debts and business interests.
- Available cost records and date-of-death values for assets.
- Records of income, expenses and asset transactions after the date of death, kept separately.
Identify missing records instead of estimating figures. For the detailed filing lists, use our final T1 document checklist and the estate and trust checklist.
4. Confirm deadlines and the order of work
Tell the preparer the date of death and whether the person or their spouse carried on a business. Final-return deadlines have exceptions; an estate’s T3 has its own timing. Review the CRA filing and payment deadlines for the actual circumstances.
Discuss a clearance certificate before distributing estate assets. CRA explains that distributing without a certificate can expose the legal representative to personal liability for unpaid tax, up to the value distributed. The certificate request normally follows the required returns, assessments and settlement or security of amounts owing.
5. Start with a brief inquiry
Mention the year of passing, your role, any known missing years and whether the estate received income afterward. Keep SINs, the will, bank statements and other sensitive documents for the sharing method agreed after the initial discussion.
Tax preparation support for executors
Arsen Accounting is based in Ontario and works remotely. We can discuss final T1 preparation, estate T3 preparation and overdue returns, with scope confirmed before engagement.
Prepare an executor’s inquiry →- Represent someone who has passed away
- Determine which returns are needed
- Apply for a clearance certificate
This checklist is general information. Tax and legal obligations depend on the estate’s circumstances.
Let's discuss your tax needs.
Tell us the tax years, province and filing needs. Prepare a short quote inquiry or contact us directly to discuss availability and scope.
Email: elena@arsenaccounting.com
Phone: (647) 297-4126
Before you send
Please provide a brief description of the assistance you need. Do not email SINs, passwords, banking details or sensitive tax documents in your initial inquiry. We'll discuss an appropriate secure method of sharing documents if we proceed.
Information on this website is general and is not individualized tax advice. Engagements are subject to acceptance, agreed scope and applicable terms.