Income taxes for the deceased

Learn how to complete income tax returns and minimize taxes payable for deceased taxpayers.

Event Details

Location and date:
Online On-Demand Event

Unlike other tax topics, the subject of income taxes at death is not contained within any one division or subdivision of the Income Tax Act.

This course brings together the essential knowledge you need to help you complete income tax returns for deceased taxpayers and minimize taxes payable under the Income Tax Act. It also includes information on how life insurance policies, property holdings and death benefits will impact the family of the deceased.

View Table of Contents

Additional options and pricing may be available. See pricing and registration for more details.


8 CPD hour(s)
Pricing & registration

You will learn about:

  • basic estate planning for the purposes of minimizing income taxes on death
  • basic post-mortem planning

Who should attend?

  • income tax accountants
  • financial planners
  • estate planners

More Details:

Session Descriptions

Preliminary considerations
• Distinguishing the legal representative from the professional preparing the returns
• Standards
• Gathering relevant facts
• Other actions to consider before preparing returns
• Non-residents
• Important concepts

Ordinary income in the year of death
• Periodic payments
• Rights or things
• Business income
• Testamentary trust income
• Other income

Deferred income plans, non-capital property, death benefits, and life insurance
• Deferred income plans
• Non-capital property
• Death benefits
• Life insurance policies
• Tax-free savings account

Capital property: The basic rules
• Depreciable property
• Other capital property

Capital property: The basic rules
• Spouse/common-law partner/spouse or common-law partner trust beneficiary
• Farm and fishing property
• Capital property reserves
• Partnership interests
• Capital stock

Tax credits, compliance, and tax planning
• Tax credits
• Elective returns: Common attributes and the advantage of filing them
• Income tax returns
• Other compliance matters
• Planning



Please contact:

CPA Canada Professional Learning and Development Customer Service
Tel: 1-888-337-3242