This is a multi-part message in MIME format.
---------------------- multipart/related attachment
--Boundary_(ID_BgwipjBsgPfqumxJ7W5aFg)
Hi,
My parents are both Canadian Citizens, my Father died 01/16/03.
They split there time living in both USA and Canada. They did not file
Canadian taxes, due to not earning enough to require filing.
We have been trying to report the death to Canada, fax death certificate
written letter etc. to find out it is still not reconized and still
paying his portion of Canadian pension?
I think we need to file a Canadian tax?
Can you tell me what is required to report the death and take care of
over payment of pension now?
Thank You,
RXXXX
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D
david ingram replies:
It is unusual that they did not file Canadian returns if their income =
was that low. Filing would have brought them extra creidts such as GST =
refund.
I suggest that you file his final Canadian rerurn for 2003. I would be =
glad to do that for you if necessary. If youare doing it yourself as =
executor, you will see a box to fill in with the date of death on the =
top third of the first page.
I suggest that you contact your local MP's office for help getting the =
Canadian Governemnt to recognize the death. At the same time, give them =
a check for the pension overpayments.
Do not overlook getting an attorney to help you.
Publication 4011 "Preparing returns for Deceased Persons" is also =
available at: http://www.ccra-adrc.gc.ca/E/pub/tg/t4011/t4011-01-e.html
The following is the CCRA's own directive about where to start and what =
to do:
=20
=20
Fran=E7ais Contact us Help Search Canada Site=20
=20
What's new Media room Electronic mailing lists Electronic =
services Forms and publications=20
=20
Home Site map=20
Forms and publications > =20
=20
This document is available in other formats.
Canada Customs and Revenue Agency (CCRA) What to Do Following a =
Death
RC4111(E) Rev. 03
-------------------------------------------------------------------------=
-
Table of Contents
a.. What should you do first?=20
b.. Was the deceased paying tax by instalments?=20
c.. What do you do with the GST/HST credit?=20
d.. What if the deceased's GST/HST credit is for the deceased =
only?=20
e.. What if the deceased's GST/HST credit is for the deceased =
and his or her spouse or common-law partner?=20
f.. What if the surviving spouse's or common-law partner's =
GST/HST credit includes a claim for the deceased?=20
g.. What if the deceased is an eligible child?=20
h.. What do you do with the CCTB payments?=20
i.. What if the deceased was receiving the CCTB?=20
j.. What if the deceased's spouse or common-law partner receives =
the CCTB?=20
k.. What if the deceased is an eligible child?=20
l.. How do you contact the CCRA?=20
m.. Are you the legal representative?=20
n.. What is the due date for the final tax return and any =
balance owing?=20
o.. Previous year return=20
p.. Request for the Canada Customs and Revenue Agency to update =
records=20
-------------------------------------------------------------------------=
-
Coping with the death of a loved one is difficult. We at the =
Canada Customs and Revenue Agency (CCRA) recognize that you are going =
through a very difficult time. With this in mind, we hope we can help =
you by answering some questions you may have.
This information sheet contains basic information that the family =
and legal representative should know to start settling the affairs of =
the deceased person. For more detailed information, you should get the =
Preparing Returns for Deceased Persons guide.
What should you do first?
You should provide us with the deceased's date of death as soon as =
possible if any of the following situations apply:
a.. the deceased was receiving the goods and services =
tax/harmonized sales tax (GST/HST) credit;=20
b.. you are receiving GST/HST credit payments for yourself and =
the deceased;=20
c.. the deceased was receiving, or the deceased's spouse or =
common-law partner receives Canada Child Tax Benefit (CCTB) payments for =
a child; or=20
d.. the deceased was a child for whom CCTB or GST/HST credit =
payments are paid.=20
Arrangements have to be made to stop these payments and, if =
applicable, transfer them to a survivor. You can call or complete the =
applicable information and send it to your tax services office or tax =
centre.
Was the deceased paying tax by instalments?
If the deceased person was paying tax by instalments, no further =
instalment payments have to be paid after his or her death. The only =
instalments required are those that were due before the date of death, =
but not paid.
What do you do with the GST/HST credit?
Generally, GST/HST credit payments are issued on the fifth day of =
the month in July, October, January, and April. If the deceased was =
receiving GST/HST credit payments, we may still send out a payment after =
the date of death because we are not aware of the death. If this =
happens, you should return the payment to us.
What if the deceased's GST/HST credit is for the deceased only?
If a single person dies in a month before we send a quarterly =
GST/HST credit payment, no one else can receive the payment.
If a single person dies during or after a month in which we send a =
quarterly payment, the person's estate is entitled to that payment. =
Return the cheque to us, and we will make the cheque payable to the =
estate.
If the deceased had children for whom he or she was receiving the =
GST/HST credit, the new caregiver should contact us as he or she may =
qualify to receive GST/HST credit payments for these children.
What if the deceased's GST/HST credit is for the deceased and his =
or her spouse or common-law partner?
If the deceased had a spouse or common-law partner, that person =
may be eligible to receive the GST/HST credit payments based on his or =
her net income alone. If the deceased's GST/HST credit included a claim =
for that spouse or common-law partner, he or she should:
a.. contact us and ask to receive the GST/HST credit payments =
for the remainder of the year for himself or herself and any children, =
if applicable; and=20
b.. file an income tax and benefit return for the applicable =
previous year if he or she has not already done so.=20
What if the surviving spouse's or common-law partner's GST/HST =
credit includes a claim for the deceased?
If the surviving spouse's or common-law partner's GST/HST credit =
includes a claim for the deceased, the payments will be recalculated =
based on the spouse's or common-law partner's net income alone, and will =
only include a claim for himself or herself and any children, if =
applicable.
What if the deceased is an eligible child?
Entitlement to GST/HST credit payments for a deceased child stops =
the quarter after the child's date of death. You should notify us of the =
date of death so that we can update our records.
Note
If the deceased was receiving the Newfoundland harmonized sales =
tax credit (NHSTC) or the Saskatchewan sales tax credit (SSTC), which =
are administered by the CCRA, you need not take any further action. We =
will use the information provided for the GST/HST credit payments to =
adjust the NHSTC or the SSTC.
What do you do with the CCTB payments?
What if the deceased was receiving the CCTB?
If the deceased person was receiving CCTB payments for a child and =
the surviving spouse or common-law partner is the child's parent, that =
person should contact us and provide us with the date of death. The CCTB =
payments will usually be transferred to the surviving spouse or =
common-law partner.
If the child's new caregiver is someone other than a parent (for =
example a grandparent or a guardian), that person will have to complete =
and submit Form RC66, Canada Child Tax Benefit Application, to request =
CCTB payments for the child.
Note
If the deceased was receiving payments under provincial or =
territorial child benefit and credit programs administered by the CCRA, =
there is no need to apply separately to qualify. We will use the =
information from the CCTB application to determine the new caregiver's =
eligibility for these programs.
What if the deceased's spouse or common-law partner receives the =
CCTB?
If you are the surviving spouse or common-law partner and you =
receive CCTB payments for a child, you can request that we recalculate =
the payments excluding the deceased person's income. Use the form on =
page 4 to make the request.
What if the deceased is an eligible child?
Entitlement to CCTB payments for a deceased child stops the month =
after the child's date of death. You should notify us of the date of =
death so that we can update our records.
How do you contact the CCRA?
If you need help, contact us. You can find the telephone numbers =
and the address of your tax services office under "Canada Customs and =
Revenue Agency" in the Government of Canada section of your telephone =
book or on the "Contact us" page of our Web site.
If you would like any of our publications, you can get them from =
our Web page at www.ccra.gc.ca/forms, or by calling 1-800-959-2221.
Are you the legal representative?
You are the legal representative of a deceased person if:
a.. you are named as the executor in the will;=20
b.. you are appointed as the administrator of the estate by a =
court; or=20
c.. you are the liquidator for an estate in Quebec.=20
As the legal representative, your responsibilities under the =
Income Tax Act include:
a.. filing all required returns for the deceased;=20
b.. making sure all taxes owing are paid; and=20
c.. letting the beneficiaries know which of the amounts they =
receive from the estate are taxable.=20
If you are the legal representative, you may need information from =
the deceased person's tax records. Before we can give you this =
information, we will need the following:
a.. a copy of the deceased's death certificate;=20
b.. the deceased's social insurance number; and=20
c.. a copy of the will or other legal document that shows you =
are the legal representative.=20
You should also provide your address so that we can reply directly =
to you. Send this information to your tax services office or tax centre.
What is the due date for the final tax return and any balance =
owing?
You have at least six months before the deceased's final return is =
due to be filed. The final return and any balance owing are due on or =
before the following dates:
Period when death occurred Due date for the return=20
January 1 to October 31 April 30 of the following year=20
November 1 to December 31 Six months after the date of death =
If the deceased or the deceased's spouse or common-law partner was =
carrying on a business during the year when the death occurred, special =
rules apply, unless the expenditures of the business are primarily in =
connection with a tax shelter. See the Preparing Returns for Deceased =
Persons guide for more information.
If you file the final return late and there is a balance owing, we =
will charge a late-filing penalty. If you do not pay any balance owing =
from the final return in full by the due date, we will charge interest =
on the unpaid amount. The interest will start to accumulate from the day =
after the return is due to be filed to the date you pay the amount =
owing.
Previous year return
If a person dies after December 31, but on or before the filing =
due date for his or her return (usually April 30), and that person had =
not yet filed that return, the due date for filing it as well as the =
payment of the balance owing is six months after the date of death.
Request for the Canada Customs and Revenue Agency to update =
records
Name of deceased:___________________________________________
Deceased's social insurance number:_____________________________
The deceased's date of birth:______ Year______ Month_____ Day_____
The deceased's date of death:______Year______Month _____Day_____
=
Address:____________________________________________________________ =
___________________________________________________________________
Complete the applicable information below
Please update the surviving spouse's or common-law partner's =
marital status and recalculate the CCTB.
Please update the surviving spouse's or common-law partner's =
marital status and recalculate the GST/HST credit.
Please reassess the surviving spouse's or common-law partner's =
return to allow a claim for the GST/HST credit.
Name of surviving spouse or common-law =
partner:___________________________
Surviving spouse's or common-law partner's social insurance =
number:_______________
Signature of surviving spouse or common-law =
partner:_____________Date:_______
Your name:_____________________________________________
Your address:_____________________________________________
Your telephone number: ( =
)_________________________________________
=20
=20
--------------------------------------------------------------------
=20
Updated: 2003-08-26 Important notices=20
=20
--Boundary_(ID_BgwipjBsgPfqumxJ7W5aFg)
An HTML attachment was scrubbed...
URL: http://www.centa.com/CEN-TAPEDE/centapede/attachments/0124c6db/attachment.htm
--Boundary_(ID_BgwipjBsgPfqumxJ7W5aFg)--
---------------------- multipart/related attachment
A non-text attachment was scrubbed...
Name: clfspacer14px.gif
Type: image/gif
Size: 1083 bytes
Desc: not available
Url : http://www.centa.com/CEN-TAPEDE/centapede/attachments/1c121c97/clfspacer14px.gif
---------------------- multipart/related attachment
A non-text attachment was scrubbed...
Name: clffip-e.gif
Type: image/gif
Size: 1447 bytes
Desc: not available
Url : http://www.centa.com/CEN-TAPEDE/centapede/attachments/622e66f4/clffip-e.gif
---------------------- multipart/related attachment
A non-text attachment was scrubbed...
Name: clfwordmark.gif
Type: image/gif
Size: 637 bytes
Desc: not available
Url : http://www.centa.com/CEN-TAPEDE/centapede/attachments/d061cada/clfwordmark.gif
---------------------- multipart/related attachment
A non-text attachment was scrubbed...
Name: top-e.gif
Type: image/gif
Size: 317 bytes
Desc: not available
Url : http://www.centa.com/CEN-TAPEDE/centapede/attachments/cb691b8f/top-e.gif
---------------------- multipart/related attachment
A non-text attachment was scrubbed...
Name: clfcorporate-e.gif
Type: image/gif
Size: 1419 bytes
Desc: not available
Url : http://www.centa.com/CEN-TAPEDE/centapede/attachments/cc20b4ea/clfcorporate-e.gif
---------------------- multipart/related attachment
A non-text attachment was scrubbed...
Name: clfuparrow.gif
Type: image/gif
Size: 82 bytes
Desc: not available
Url : http://www.centa.com/CEN-TAPEDE/centapede/attachments/43dcf8a0/clfuparrow.gif
---------------------- multipart/related attachment--
What's Related