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Due date for a balance owing

The due date for a balance owing on a final return depends on the date of death.

Period when death occurred
Due date for the amount owing
January 1 to October 31
April 30 of the following year
November 1 to December 31
Six months after the date of death

Note
When a due date falls on a Saturday, a Sunday, or a public holiday, we consider your payment to be paid on time if we receive it or if it is postmarked on the next business day.

If you do not pay the amount in full, we will charge compound daily interest on the unpaid amount from the day after the due date to the date you pay the amount owing.

In some cases, you can delay paying part of the amount due. For instance, you can delay paying part of the amount owing from rights or things and the deemed disposition of capital property.

Forms and publications

Date Modified: 2007-01-02

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Important Notices