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Due date for the final return

Generally, the final return is due on or before the following dates:

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

If the deceased or the deceased's spouse or common law partner was carrying on a business in 2006 (unless the expenditures of the business are mainly in connection with a tax shelter), the following due dates apply:

Period when death occurred	Due date for the return
January 1 to December 15	June 15 of the following year
December 16 to December 31	Six months after the date of death

Tax tip
Previous year return - A person may die after December 31, 2006, but on or before the filing due date for his or her 2006 return. If he or she has not filed that return, the due date for filing the return and paying any balance owing, is six months after the date of death. For previous year returns that are already due but were not filed by the deceased, the due dates for filing those returns as well as payment of any related taxes owing remain the same.

The deceased's will or a court order may set up a testamentary spousal or common-law partner trust. When testamentary debts of the deceased or the estate are being handled through the trust, the due date for the final return is extended to 18 months after the date of death. However, you have to pay any taxes owing on the final return by the due date.

Note
If a person dies in 2007, the legal representative may choose to file the final return at any time after the date of death and the returns will generally be processed at that time as a service to the estate. In these cases, the returns will generally be processed using tax legislation applicable to the 2006 tax year. The legal representative can then request a reassessment of the return in the following year (2008) to apply any tax changes introduced for the 2007 tax year.

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Due date for the final return

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