Start with authority and a dated record
The file identifies the legal representative, date of death, available prior returns, slips, property and account statements. We separate information relating to the person before death from amounts arising afterward. Date-of-death values and ownership details can be important.
The legal representative’s authority and the document-sharing arrangements are confirmed before account information is accessed. A general enquiry should describe the situation without uploading wills, account records or identification documents into the ordinary contact form.
An example of separate periods
Suppose an illustrative Ottawa estate receives a bank statement showing $320 of interest attributable to the period before death and $180 afterward. The schedule preserves the $500 total and its dated breakdown. It does not automatically put all $500 on the final personal return or decide the estate’s filing obligations from the statement alone.
Identify the returns and unresolved decisions
CRA distinguishes the final T1 return from possible optional returns and a T3 estate return. Filing and payment dates depend on the circumstances, including the date of death and business activity. We do not apply one automatic deadline to every estate.
The record package highlights valuations, missing slips, estate transactions and any clearance-certificate question for the appropriate adviser. Distribution of estate property and complex elections require careful review. Record preparation does not include legal estate administration or a promise that a clearance certificate will be issued.
Questions about this work
Is the final return the same as an estate return?
No. The final personal return and a possible estate T3 address different taxpayers or periods. The actual circumstances determine what must be filed.
Can we distribute the estate once a return is filed?
Distribution and clearance questions need review by the legal representative and appropriate advisers. Filing a return alone does not establish that every tax obligation is settled.
Put this into practice
Sources and current guidance
A practical next step
Bring the records you have.
We can identify missing documents, agree on the scope and organize the next tax preparation step.
Request a tax review