Québec Income Tax: Trust Income Tax Return

Filing a trust income tax return for a deceased person

The liquidator of the succession must file the trust income tax return for the income of a succession (estate), if applicable.

It is not necessary to file a trust return for a succession if

  • the deceased person’s property is distributed immediately after his or her death;
  • the death benefit paid under the Québec Pension Plan is the sole income reported in the return. In such a case, the heirs must include it in their own income;
  • the succession did not earn any income before the distribution of the property to the heirs.

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