Québec Income Tax: Income Tax Return of a Deceased Person
Anyone who wishes to file the income tax return of a deceased person must
If the form for the year of death is not yet available,
The form must be sent to Revenu Québec.
Any balance due must be paid by the due date. If payment is not made by the due date, interest is calculated on the amount owing. Also, if the return is filed after the due date, a 5% late-filing penalty may be calculated on the balance owing at the filing due date, as well as an additional 1% penalty for each full month the return is late (up to 12 months). The income tax payable on rights and property (whether reported in the principal return or in a separate return), or on income resulting from the deemed disposition (refer to the definitions) of property at the time of death, can be remitted in equal and consecutive annual instalments (to a maximum of 10) if the liquidator of the succession provides acceptable security to Revenu Québec.
The deadline for filing the income tax return of a deceased person is determined by the date of death.
The death certificate and one of the following documents must be enclosed with the principal return if Revenu Québec does not already have them on file:
Revenu Québec Complexe Desjardins C. P. 3000, succursale Place-Desjardins Montréal (Québec)
Revenu Québec generally provides return envelopes depending on the process to be completed. However, all correspondence for Revenu Québec can also be sent to one of the regional offices, which will forward it to the department responsible for processing the file or claim.
The content of the page:
Please provide any additional comments (details on the answers given above, difficulties met or suggestions for improvement) in the box below.
This box is not intended for inquiries. For security and privacy reasons, do not enter any personal information such as your social insurance number or email address.