Following a Death
Canada Revenue Agency Procedures
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|Description & Services|
|Description||Following a death, Canada Revenue Agency must be provided with the deceased's date of death as soon as possible. You can contact Canada Revenue Agency or complete the applicable information and send it to your tax services office or tax centre. |
Arrangements must be made to stop these payments and, if applicable, transfer them to a survivor if any of the following situations apply:
* the deceased was receiving the goods and services tax/harmonized sales tax (GST/HST) credit;
* the deceased was receiving the working income tax benefit (WITB) advance payments;
* the deceased was receiving Canada Child Tax Benefit (CCTB) payments and/or Universal Child Care Benefit (UCCB) payments for a child; or
* the deceased was a child for whom CCTB and/or UCCB and/or GST/HST credit payments are paid.
If the deceased was paying taxes by instalment then no further payments are required, other than ones that were due before date of death and not yet paid.
If the deceased was receiving GST/HST credits, any dated after the month of death need to be returned. If there is a spouse then the spouse may be eligible to receive the GST/HST credit payments based on his or her net income alone, and should arrange to have payments transferred and file an income tax return for the previous year if haven't already done so.
If the deceased was receiving CTTB for a child then if there is a spouse then the spouse should arrange to have payments transferred. If a new caregiver is someone else then that person has to complete form RC66 (Canada Child Tax Benefit Application). If the deceased was the child then any payments dated after the month of death need to be returned.
Service Canada should also be advised of the deceased's date of death.