Anyone who wishes to file the income tax return of a deceased person must
- complete the form for the personal income tax return for the year of death;
- indicate on the form whether it is the principal return or a separate return.
If the form for the year of death is not yet available,
- the form for the previous year must be used;
- any necessary corrections must be made on the form;
- it must be indicated on the form the year for which the return is being filed.
The form must be sent to Revenu Québec.