Refund or balance owing
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Refund or balance owing
To find details you need about tax and credits, see Lines 405 to 485.
Note
We cannot accept direct deposit applications for individuals who died in the year, or the preceding year.
Minimum tax
Minimum tax limits the tax advantage a person can receive in a year from certain incentives. Minimum tax does not apply to a person for the year of death. However, the deceased may have paid this tax in one or more of the seven years before the year of death. If this is the case, you may be able to deduct part or all of the minimum tax the deceased paid in those years from the tax owing for the year of death. To do this, complete Part 8 of Form T691, Alternative Minimum Tax. Attach Form T691 to the return.
Line 453 - Working income tax benefit (WITB)
If the deceased died after June 30, he or she may qualify for the WITB. This benefit is for low-income individuals and families who have earned income from employment or business. For more information, see line 453.
Provincial and territorial tax
Use Form 428 to calculate the provincial or territorial tax for the province or territory where the deceased was living at the time of death. To calculate the tax for the province of Quebec, you must use a Quebec provincial tax return.
Forms and publications
- General Income Tax and Benefit Guide
- Guide T4011, Preparing Returns for Deceased Persons
- Information Sheet - Information for Residents of Quebec
Related topics
- Date modified:
- 2016-01-05