Notify the CRA of a Date of Death — Montreal CPA Firm Near You: How to Report a Death, Stop Benefits, Access Records, and Protect the Estate

When a loved one passes away, notifying the Canada Revenue Agency (CRA) is one of the most important steps in settling their financial affairs. Reporting the date of death ensures that benefit payments stop on time, prevents overpayments that may need to be repaid, and updates CRA’s records so the executor can access tax information and file the required returns. Even if the deceased was not receiving benefits, the CRA must still be informed to avoid administrative complications and ensure the estate can be settled correctly.

This guide explains how to notify the CRA, what information you need, what happens with benefits, how to contact other government agencies, and how to authorize representatives for estate matters. It also clarifies the responsibilities of the executor or legal representative when managing tax and benefit accounts for someone who has died.

Legal and Regulatory Framework

The Income Tax Act requires that the CRA be informed promptly of an individual’s death so the deceased’s tax returns can be closed and benefits adjusted. Executors and legal representatives are responsible for reporting the death, filing final returns, and ensuring the estate complies with federal tax obligations. CRA procedures require confirmation of identity and authority before the agency will disclose tax information or allow access to the deceased’s records.

Notifying the CRA ensures that benefits such as the Canada Child Benefit, GST/HST Credit, Canada Workers Benefit advance payments, and the Canada Carbon Rebate stop immediately. If these payments continue after death, they must be returned by the estate, creating unnecessary financial and administrative burden. Once the date of death is reported, CRA updates its databases, and further steps—such as filing returns, transferring accounts, or applying for a clearance certificate—can begin.

The executor must also notify Revenu Québec separately for Quebec residents, as provincial benefits and credits are administered through a different system.

Key Court Decisions

Canadian courts have affirmed that executors have a legal duty to act promptly and diligently when managing a deceased person's tax affairs. Cases involving late notifications have demonstrated that continuing benefit payments must be repaid by the estate and, if mismanaged, may result in personal liability for the executor. Courts have also emphasized that the burden of proving authorization and acting in good faith lies with the executor.

Rulings have reinforced that individuals must provide accurate information to the CRA, and the agency is entitled to request supporting documents before releasing tax files or allowing access to the deceased’s records. These rulings highlight the importance of following proper procedures when reporting a death and accessing tax information.

Why CRA Targets This Issue

The CRA monitors death notifications closely because failure to report a death can lead to:

• overpaid benefits
• delayed cancellation of government payments
• identity issues
• tax return errors
• estate distribution delays
• reassessments and repayment requests
• executor liability if funds are distributed before debts are settled

Many estates face complications simply because the date of death was not reported promptly. CRA’s automated systems continue payments until notified, and once overpayments occur, they must be repaid even if the funds have already been spent. Reporting the death as soon as possible helps prevent financial issues and speeds up the estate settlement process.

Mackisen Strategy

Mackisen guides executors through each step of notifying the CRA and managing the estate’s tax obligations. We begin by confirming the date of death, reviewing documentation, and contacting the CRA on behalf of the executor. We help the executor prepare the necessary information, contact the appropriate CRA phone line, and provide support in gathering identification, tax documents, and proof of authority.

Once the date of death is updated, we assist with reviewing benefit accounts, determining whether payments were made in error, and planning next steps. If repayments are required, we help reconcile amounts and communicate with CRA to prevent penalties or misunderstanding.

We also guide executors through the next stages, including filing final returns, preparing the Rights or Things return if applicable, closing business accounts, managing RRSP and TFSA transitions, and applying for a clearance certificate. Mackisen ensures that executors avoid personal liability and complete all steps efficiently and accurately.

Real Client Experience

A client contacted Mackisen after discovering that their parent continued to receive benefits for several months after death. We immediately notified the CRA, calculated the overpayments, and ensured the estate repaid only what was required. We filed the necessary returns and applied for a clearance certificate, resolving the issue without penalties.

Another client needed help notifying the CRA after a sudden death. They were unsure what documents were needed and lacked access to the deceased’s CRA account. Mackisen walked them through the process, gathered documents, helped them call the appropriate CRA lines, and obtained authorization to handle tax matters.

In cases involving northern residents, overseas family members, or estates without wills, we have acted quickly to notify the CRA, identify overpayments, and prevent future issues.

For families dealing with complex estates that include businesses, RRSPs, rental properties, or investment accounts, notifying the CRA promptly allowed us to begin preparing final returns and protect the estate from unexpected liabilities.

Common Questions

How do I notify the CRA of a date of death?
You must call the CRA and provide personal information about yourself and the deceased.

What information do I need when calling?
Your name, phone number, relationship to the deceased, and the deceased’s date of death, SIN, date of birth, full name, address, and tax document details.

Which CRA phone numbers should I call?
Individual tax enquiries: 1-800-959-8281.
Benefits enquiries: 1-800-387-1193.
Yukon/NWT/Nunavut: 1-866-426-1527.
Outside Canada/U.S.: 613-940-8495.

Can I report the death by mail?
Yes. The CRA has a form that can be mailed to update the date of death.

Do I need to report a death even if the person received no benefits?
Yes. CRA must update the account to prevent future issues.

Will benefits automatically stop after I notify CRA?
Generally yes, but some benefits may require additional steps to cancel or transfer.

How do I access the deceased’s tax records?
A legal representative must provide proof of authority and follow CRA authorization procedures.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps businesses stay compliant while recovering the taxes they’re entitled to. Whether you’re filing your first GST/QST return or optimizing multi-year refunds, our expert team ensures precision, transparency, and protection from audit risk.