As per the letter of the law, the government requires you to claim income. It is up to you whether or not to claim expenses, credits, or deduction, which even includes things like RSP’s, donations, and tuition.

You are probably talking about the working income tax benefit and GST giving more money back with a higher income rather than claiming expenses, which is fine. The only thing to make sure is that expenses related to business income (In your case, a dayhome) is not something you can carry forward.

I am sorry for your loss.

There are a few steps to take for a final return, in your case the only extra step will be providing a letter and some form of documentation showing that you are the Legal Representative as there is no executor named in a will.

First, either call Canada Revenue Agency at 1 800 959 8281 or fill out page 3 of the resource link below Second, to retrieve tax record information to complete his tax returns, make a letter stating the situation and attaching a copy of his death certificate, social insurance number, information or forms showing you are the next or kin / legal representative, and your address and phone number for where to send the information. This can be sent to the tax service office in Edmonton:

Suite 10
9700 Jasper Avenue
Edmonton AB T5J 4C8
Fax: 780-495-3533

Once you have this information, we can help you prepare the returns to send to the government.

An important resource is the Canada Revenue Agency’s info page at http://www.cra-arc.gc.ca/E/pub/tg/rc4111/rc4111-09e.pdf

If you have any questions, concerns, or needed any help through any step of the process, call or come into any of our Liberty Tax offices website: http://www.libertytaxcanada.ca/

Michael Hohol
Liberty Tax Service
7465 101 Ave T6A 3Z5
Edmonton, AB
(780) 450-3111