Final personal tax · T1
Final Tax Returns After a Loved One Passes Away
If your parent, spouse or another relative has passed away, we can help you understand the tax returns and records needed. Arsen Accounting Services works with executors and other legal representatives to prepare the deceased person’s final Canadian T1 return, also called a terminal return. We help organize documents, address unfiled prior years and review whether the estate needs a separate T3 return.
Request a quote →What to gatherCanadian tax services · Based in Ontario · Remote tax preparation
Tax preparation with Elena Arsen, CPA, CMA · Arsen Accounting Services
Preparation fees
Final personal return (T1) from $650. Estate T3 filings are separate.
CAD, plus HST. Business and rental fees assume completed, reconciled bookkeeping. Final scope and fee are confirmed before work begins.
View pricing and conditions →A loved one has passed away. Where do I start with their taxes?
Start by making sure the CRA has been notified of the death and identifying the executor or other legal representative. Gather the death certificate, documents showing the representative’s authority, the last tax return and available income records. The legal representative can arrange CRA access and authorize an accountant. Contact us with the date of death, province and your role; we can discuss the filings and next steps even if you are still gathering records.
Final T1 and estate T3: different returns
The final T1 addresses the deceased person’s income up to the date of death and applicable tax consequences at death. Income arising in the estate after death may require a separate T3 return. Some situations also allow optional T1 returns. We review the income, assets and timing to establish the appropriate filing scope.
Confirm who can authorize the work
The executor or other legal representative should provide documents showing their authority. Depending on the circumstances, these may include the will and appointment documents. CRA access and permission for the tax preparer need to be arranged through the appropriate representative process; being a relative does not automatically provide that authority.
Asset records matter as well as tax slips
Investments and other property may have tax consequences at death even if they were not sold. Date-of-death fair market values, acquisition costs and ownership details help assess those consequences. Registered plans and transfers to a spouse or other beneficiary need separate review. Do not assume every asset is taxed in the same way.
Timing and estate administration
The filing deadline depends on the date of death and other facts, including possible business activity. Contact us with those details so the deadline can be checked. A CRA clearance certificate is a separate estate-administration matter to consider before distributing estate assets; completing a final return does not itself provide clearance.
Taking the first steps as an executor?
Start with your role, the year of passing and any missing prior-year returns. The final personal return and estate filings may involve separate work.
Executor’s step-by-step checklist →CRA guidance
- CRA: What returns to file after a death
- CRA: Steps for handling taxes after a death
- CRA: Representing a deceased person
- CRA: Clearance certificate
General information only. Requirements depend on the facts and the tax year. Service scope is confirmed before engagement.
Common questions
Before you get started
Can an accountant prepare my deceased parent’s or spouse’s tax return?
Yes. The legal representative can authorize an accountant to help with the deceased person’s tax matters. We prepare final T1 returns within an agreed engagement and review any missing prior-year returns or separate estate filing needs. Being a spouse or child does not automatically give you authority to access the tax account.
What if my relative had not filed taxes for several years?
Tell us which years may be missing and bring any previous returns, Notices of Assessment and CRA correspondence you have. Outstanding prior-year returns need to be addressed separately from the final return. We review the available records and agree on the years included in the work.
Is the final T1 the same as an estate return?
No. The final T1 belongs to the deceased individual. A T3 is a separate return for a trust or estate when required. The records need to distinguish income before and after death.
How much does it cost to prepare a final tax return?
The fee depends on the records, income sources, assets, missing tax years and whether separate estate returns are needed. Describe the situation so we can discuss scope and fees before engagement. A final T1 and an estate T3 involve separate preparation work.
Should I email all of the deceased person’s documents now?
Start with the date of death, province, your role and a brief description of the assets and income. Do not send SINs or sensitive records in the initial email. We will discuss secure document sharing after confirming the scope.
Get in touch
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.