If you are the legal representative (executor, administrator or liquidator) for the estate of a person who died in 2025, you may have to file a 2025 return for that person.
Send the legal document that names you as the legal representative, such as a complete copy of the will, grant of probate or letters of administration, to the CRA.
If there is no legal document naming a legal representative, you may request to be the representative by completing Form RC552, Register as Representative for a Deceased Person.
Send the document to the CRA online using Represent a Client or by mail to the tax centre of the person who died.
Click here to learn more.
Information source from Canada Revenue Agency (CRA)