🧑‍⚖️ Being a Legal Representative for Someone Who Has Died

When someone dies, their legal representative (typically the executor named in the will or an administrator appointed by a court) is responsible for settling the deceased person’s tax affairs with the Canada Revenue Agency (CRA). This includes notifying CRA of the death, filing any required returns, and ensuring all taxes owing are paid before distributing the estate.

👥 Who Is a Legal Representative?

A legal representative is:

  • The executor named in the will;
  • The court‑appointed administrator of the estate if there is no will;
  • The liquidator in Quebec.

If there is no executor or court‑appointed representative, you can apply to be the CRA representative by submitting Form RC552 — Register as Representative for a Deceased Person.

📑 Responsibilities of the Legal Representative

  • Notify the CRA of the person’s date of death and that you are the legal representative.
  • Provide CRA with required documentation (death certificate, will/executor documents).
  • Cancel or transfer benefit payments such as GST/HST credit, Canada Child Benefit, Canada Workers Benefit, etc.
  • Identify uncashed cheques from CRA and apply them appropriately.
  • File the deceased person's final tax return and any outstanding prior returns.
  • Obtain a clearance certificate from CRA before distributing assets to avoid personal liability for outstanding taxes.

📬 Notify CRA That You Are the Legal Representative

To notify CRA of your role and gain access to tax records, you’ll need:

  • A copy of the death certificate or funeral director’s statement of death.
  • Legal document naming you as executor/administrator (will, grant of probate or letters of administration).
  • If there is none, the completed RC552 Form to request appointment as representative.
  • Updated mailing address for the estate.

You can register for “Represent a Client” to receive a Representative ID (RepID) and submit documents online through the “Submit documents” service.

If you choose not to register online, mail or fax your documents to the tax centre that served the deceased.

💻 Accessing Tax Records

Once CRA processes your notification, you can:

  • Use Represent a Client to view and manage tax information online.
  • Access previous T1 returns and tax slips.
  • Authorized representatives (accountants or lawyers) can be appointed by you to assist with tax matters.

📘 Practical Tips & Considerations

  • Notify CRA of the date of death as soon as possible to avoid benefit overpayments and complications.
  • If there’s no executor yet but you’re handling tax matters, submit RC552 so CRA can grant you access for tax purposes.
  • Ensure all required returns are filed before distributing the estate to reduce the risk of personal liability.