Represent Someone Who Died — Montreal CPA Firm Near You: Legal Representative Duties, CRA Access, Authorization, and Estate Tax Responsibilities

When someone dies, their tax affairs do not end automatically. A legal representative—whether an executor, liquidator, administrator, or court-appointed representative—must take control of the estate, notify the Canada Revenue Agency (CRA), and ensure all tax obligations are met before any assets are distributed. The representative may also authorize professionals such as accountants or lawyers to assist in fulfilling these obligations. Understanding how to become recognized as the legal representative, how to access CRA records, and what responsibilities follow is essential to avoiding mistakes, delays, and potential personal liability.

This guide provides a complete breakdown of how to determine who represents the deceased, the difference between legal and authorized representatives, how to notify the CRA, how to obtain access to tax records, how to authorize additional representatives, and what duties the legal representative must fulfill before distributing the estate.

Legal and Regulatory Framework

The Income Tax Act assigns responsibility for filing final returns, settling tax balances, and managing tax matters after death to the legal representative of the deceased. A legal representative is typically the executor named in a will. For Quebec residents, the liquidator of the estate assumes this role, and Revenu Québec may impose additional administrative requirements.

If no will exists, provincial estate law determines who can act as administrator. The legal representative must notify the CRA of their role, provide required documents, and ensure that the deceased’s tax accounts are handled correctly. This includes filing the final tax return, filing any Trust (T3) returns, paying balances owing, transferring or canceling benefits, managing business accounts if applicable, and applying for a clearance certificate before distributing assets.

Authorized representatives are separate from legal representatives. They can access and update information but do not assume legal responsibility for the estate unless formally appointed as executor or administrator.

Key Court Decisions

Canadian courts have repeatedly emphasized that legal representatives must act diligently and in good faith when settling tax matters. In several decisions, courts affirmed that executors can be held personally liable if they distribute assets before settling tax debts. Courts have also upheld CRA’s requirements for proper documentation before granting access to tax files.

In estate administration disputes, judges have confirmed that only individuals with legal authority—executors named in a will, court-appointed administrators, or representatives approved under the CRA process—may act on behalf of the deceased. Courts have also reinforced that CRA authorization is separate from probate or estate administration authority, meaning individuals must satisfy CRA-specific requirements to access records.

Why CRA Targets This Issue

The CRA monitors estate representation closely because unresolved tax balances can remain outstanding for years. Issues that commonly trigger attention include:

• lack of formal notice of death
• unauthorized individuals attempting to access tax information
• missing executor or unclear authority
• estates distributed before taxes are paid
• missing final returns or T3 trust returns
• outdated mailing addresses
• uncashed CRA cheques
• benefits not cancelled or transferred
• disputes between family members

Proper notification and documentation ensure that CRA communicates with the correct representative, preventing delays in estate settlement and protecting beneficiaries from future reassessments.

Mackisen Strategy

Mackisen supports legal representatives by handling the full administrative process of notifying the CRA, preparing required documents, obtaining account access, filing returns, settling balances, and applying for clearance certificates. We ensure the executor understands their responsibilities and help avoid the risk of personal liability.

Our approach includes:

• confirming the will or obtaining administrator documents
• preparing and submitting documents to notify the CRA
• organizing required identification, death certificates, and court documents
• assisting with Represent a Client setup to access CRA records
• filing final T1 returns, T3 Trust returns, and prior unfiled returns
• handling GST/HST, payroll, or business account closures
• identifying and cancelling benefit payments
• tracing uncashed CRA cheques
• preparing clearance certificate applications

We also help executors authorize accountants, lawyers, or other representatives to support estate work through CRA’s authorization procedures.

Real Client Experience

A client serving as executor struggled to obtain CRA access after submitting incomplete documents. Mackisen reviewed the file, gathered the correct documents, submitted them through Represent a Client, and secured full CRA access within the processing window. We filed the final and trust returns, reconciled balances, and obtained the clearance certificate.

Another client acted as liquidator in Quebec but was unaware of Revenu Québec’s additional requirements. We coordinated both CRA and Revenu Québec processes, ensuring the estate complied at both federal and provincial levels.

A family without a will needed guidance in determining who should represent the estate. We helped them submit Form RC552, gained CRA authorization, and proceeded with the required tax filings.

In a complex estate involving business accounts, payroll, rental properties, and investments, Mackisen assisted with closing business accounts, final valuations, filing multiple returns, and settling outstanding debts before distribution.

Common Questions

Who is the legal representative?
The executor named in the will, or the liquidator in Quebec. If no will exists, a court-appointed administrator or an individual approved by CRA through Form RC552.

Who is an authorized representative?
A person such as an accountant or lawyer who is given permission to access or update tax information but is not legally responsible for the estate.

Can multiple representatives be authorized?
Yes. The legal representative may authorize several professionals.

What if there is no executor?
Individuals may apply through the courts or temporarily register with CRA using Form RC552.

What documents does CRA require?
Death certificate, will or court appointment, Form RC552 if needed, and the updated mailing address for the estate.

How do I access CRA records?
By registering for Represent a Client and submitting authorization documents.

What if I distribute assets before obtaining a clearance certificate?
The legal representative may be held personally liable for unpaid taxes.

How long does CRA take to process documents?
Generally 28 business days, but delays can occur.

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.