⚖️ Represent Someone Who Died – Canada Revenue Agency (CRA)

When a person dies, their tax affairs must be settled with the Canada Revenue Agency. The executor or legal representative is responsible for filing outstanding returns, paying balances owing and communicating with CRA. Below is guidance on how to represent a deceased person for tax matters.

👤 Who Is the Legal Representative?

The legal representative is typically the executor named in the will, appointed administrator of the estate by a court, or the liquidator in Québec. This person has legal responsibility for settling the estate’s tax affairs, including filing returns and paying amounts owing.

If there is no will or executor, you may apply through the courts to administer the estate. While waiting for court appointment, you can request CRA authorization to act for the deceased using Form RC552 – Register as Representative for a Deceased Person.

📌 Responsibilities of the Legal Representative

  • Notify CRA of the person’s death and your role as legal representative.
  • Ensure all required tax returns are filed (final return for the year of death and any outstanding prior years).
  • Report and settle any balances owing to CRA.
  • Cancel or transfer benefit payments (GST/HST credit, CCB, Canada Workers Benefit etc.).
  • File T3 Trust Income Tax returns if the estate earns income after death.

📬 Notify CRA That You Are the Representative

To notify CRA and begin managing the deceased’s tax records:

  1. Register for Represent a Client online to access tax records and upload documents.
  2. Prepare documents: death certificate (or funeral director’s statement), will or grant of probate, and your contact details.
  3. If no executor or legal document yet, include a completed Form RC552.
  4. Submit these via the “Submit documents” service in Represent a Client or by mail/fax to the deceased’s tax centre.

Processing typically takes around 28 business days after CRA receives the documents. Once processed, you’ll be able to view and manage the deceased’s tax records.

🔐 Access and Authorize Representatives

After notifying CRA that you are the legal representative:

  • You can authorize additional representatives (accountants, lawyers) to access tax records online.
  • Online access is granted through the Represent a Client system using RepID numbers.
  • For offline access (phone/mail), use Form AUT‑01 – Authorize a Representative for Offline Access.

💡 Practical Tips

  • Notify CRA of the date of death early — this stops benefit overpayments and starts the estate process.
  • If you become legal representative but are waiting on probate, CRA can still grant you tax authority with RC552.
  • Ensure all required returns (including T1 final return) are filed to avoid penalties or delays.