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Deceased T1


#1

I have a client whose husband passed away in 2017. Unfortunately she was late in sending a copy of his Will to CRA and we are getting close to filing deadline.
I have reviewed the Will establishing her as executrix of her late husband’s Estate.
As such, can I still have her sign his T183 so I can at least Efile his return?
Once the Will has been accepted by CRA she can authorize me as her late husband’s representative.


#2

@taxwave

I would file the wife’s return and follow the CRA guidelines for deceased returns.

CRA and Service Canada are often notified about the death of a tax paper.

Once the death notification has taken place all the T1013 authorizations are null and void.

To fill a deceased return you must establish the authorized signatory via the will. Then you need to file a T1013 signed by that signatory.

https://www.canada.ca/en/revenue-agency/services/tax/individuals/life-events/what-when-someone-died/final-return.html

RC4111 - What to do following death.
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4111.html

Guide T4011 - Preparing returns for deceased persons 2017
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4011.html


#3

Yes, you can still E-file the Deceased T1 right now since you have a copy of the Will and have verified that the surviving spouse is the Executrix.

There is no need to wait for the T1013 authorization to be processed before you can E-file.


#4

Since you have not said when he died, we do not know when his tax filing deadline is.
Maybe you still have plenty of time to get the T1013.

In any event, if you have seen the original (probated?) Will of the deceased, the original Death Certificate of the deceased, and the Govt ID of the Executor, then you already have a valid signatory for the T183.

There can sometimes be numerous surprises in T1-finals, so always worth-while to triple-check… Not to mention the new requirement Principal Residence declaration of disposal of his 50% if they own their residence…

NOTE: THE TAXCYCLE T1255 (Version 11 April 2018) WORDING IS NOT UP TO DATE.

THE CRA VERSION OF T1255 (just above “Description of property”) CURRENTLY READS:
“If you are filing electronically, keep this form in case we ask to see it later. If you are filing a paper return, you must complete, sign, and attach this form to your return”


#5

Date of death was August 2017. Return is due next April 28th.


#6

Someone in another area here or another forum I am part of had mentioned spousal rollover at death and that the T1255 wasn’t required. I prefer, given the new legislation, to complete the form and have certainty that CRA won’t give us grief down the road.


#7

Yes, Helga, I think that you are recalling this link
(https://www.canada.ca/en/revenue-agency/services/tax/individuals/life-events/what-when-someone-died/deemed-disposition-property/capital-property-other-than-depreciable-property.html) dated 03 January 2018 - probably good to print out if you are going to rely on it and not designate…

“…Where the principal residence is transferred to the deceased’s spouse, common-law partner, or testamentary spousal or common-law partner trust (under the conditions described in the next section), we do not require you to make a principal residence designation for the period before death…” …“Therefore, a record should be kept of the years for which the deceased individual would have been eligible to make a principal residence designation for the particular property…”

And then there may be rollover matters at decedent ACB re S70(6)? - all too much to instantly recall now, so I will leave this subject somewhat hanging…