Chapter 05 · Succession & death
Final T1 return for deceased in Canada
Income to death, 6-month deadline.
Direct answer · 60-second summary
The 60-second version
Final T1 reports income and deemed gains at death.
Acronyms used in this guide
- CRA — Canada Revenue Agency
- T1 — T1 General Income Tax Return
Details
Final T1 reports income and deemed gains at death.
Every figure, rate, threshold, and deadline in this guide is drawn from a verifiable primary source listed at the bottom of the page. The article is updated whenever the underlying rules change, with a fresh review date stamped at the top.
Sources and references
Public sources verified as of the last review date (Florida Statutes, IRS, CRA, Canada-US Treaty).
- Source
Disclaimer
This guide is for educational purpose only. Figures, rates, thresholds, timelines and rules are drawn from public sources at the date shown and may change.
For any concrete decision, consult a Florida-licensed attorney, a cross-border tax attorney, or a Canadian lawyer or notary.