Recent change - Deceased persons | Raymond Chabot Grant Thornton

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2025-2026 Tax Planning Guide
Sections
Recent change – Deceased persons

Section 11 - Deceased Persons

As of 2025, Canada Child Benefit payments have been extended for up to 6 months following the death of a child and Family Allowance payments have been extended for up to 12 months following the death of a child occurring after June 30, 2025.

Recent change - Deceased persons
See Recent change - Deceased persons
1- Tax responsabilities
See 1- Tax responsabilities
2- Tax returns
See 2- Tax returns
3- Income
See 3- Income
4- Registered plans
See 4- Registered plans
5- Deductions and tax credits
See 5- Deductions and tax credits
6- Estate income
See 6- Estate income
7- Death benefits
See 7- Death benefits
8- Amounts reimbursed by an estate
See 8- Amounts reimbursed by an estate
9- Distribution of property
See 9- Distribution of property
10- Probate fees
See 10- Probate fees

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