My spouse passed away this year, what do I need to do?

Be sure to inform Canada Revenue Agency (CRA) and Revenu Québec (if applicable) of the deceased’s date of death.

The CRA and Revenu Québec will need to stop the following payments that your spouse was receiving and, if applicable, will transfer them to you:

• GST/HST credit
• Canada Workers Benefit (CWB) Advance payments
• Canada child benefit (CCB) payments for a child
• Solidarity tax credit (Québec)

You are the legal representative of your deceased spouse (or deceased family member) if you are:

• Named as the executor in the will
• Appointed as the administrator of the estate by a court
• The liquidator for an estate in Québec
• Requesting to be the deceased’s representative (by completing an Affidavit form when there are no legal documents)

As a legal representative, you’re responsible for filing your deceased spouse’s returns, making sure all taxes owed are paid, getting a clearance certificate from the Canada Revenue Agency (CRA), and informing the beneficiaries of amounts from the estate that might be taxable.

Note: Be sure to send the CRA the following:

• A copy of the death certificate
• The deceased's social insurance number which must be included on any request or document you send to the CRA
• A complete copy of the will or other legal document showing that you are the legal representative
• The new mailing address for the estate, if applicable

Yes. If the CRA and Revenu Québec issued benefit payments to your spouse after his or her death, you’ll need to return these payments to the government.

Yes, you’ll need to file a final tax return for your deceased spouse. Your spouse’s estate can only be distributed once the final return has been assessed (notice of assessment issued) and a clearance certificate received from the CRA or Revenu Québec confirming there are no taxes owing.

Depending on the date of your spouse’s death, you’ll need to file their tax return on or before the following dates:

Remember, interest and late filing penalties will apply if you file the tax return after the due date.

Note: The due date for filing your tax return is the same as the due date for filing your deceased spouse’s tax return. However, if you owe taxes, the outstanding amount still has to be paid on or before April 30 to avoid interest charges.

You’ll need to know your deceased spouse’s social insurance number (SIN) and income for the year from all sources. In this process, you might have to contact his or her employer(s), bank(s), pension plan administrator, stock broker or investment advisor, etc.

Unfortunately, H&R Block’s tax software doesn’t support deceased T1 returns. However, you can contact an H&R Block retail office and one of our Tax Experts will be happy to help. Keep in mind, you will have to prepare and file your and your deceased spouse’s returns separately. In addition, the tax return for the deceased can’t be filed via NETFILE – it has to be printed and mailed.

While you won’t be able to file your deceased spouse’s return with H&R Block’s tax software, you can NETFILE your own return with the software. Here are a few things to keep in mind before you begin:

• Select the correct marital status and enter your spouse’s date of death. To do this:
1. If you’re carrying forward your information from last year or are preparing your return with H&R Block’s tax software for the first time, change or select your marital status as “Widowed”. You can do that on the Marital Status on December 31, 2023 page. This can be found on the left navigation menu, under Get Started, then Martial Status.
2. Respond Yes to the question Did your marital status change in 2023? on the Marital Status on December 31, 2023 page.
3. On the same page, enter your spouse’s date of death in response to the question When did your spouse pass away?.

• If you and your spouse had to live apart due to medical reasons before your spouse’s death, answer Yes to the related question on the Marital Status on December 31, 2023 page. Depending on your province of residence, both you and your deceased spouse might be able to claim certain credits without having to split them.