New CRA Procedure: Legal Representative Online Access for a Deceased Person
A legal representative is the person authorized to handle the tax affairs of someone who has passed away, usually the executor named in the will or a court‑appointed administrator. They can contact CRA by phone, sign forms and tax returns, authorize other representatives, and access the deceased’s tax information through mail or phone. However, being a legal representative does not automatically provide online access to the deceased’s CRA My Account—additional steps are required.
Notifying CRA After a Death
As soon as someone passes away, CRA must be informed. To update their records, you’ll need to submit:
A copy of the death certificate, and
The will, which identifies the legal representative (executor, estate trustee, or administrator).
This updates CRA’s system to reflect who is legally responsible for the deceased’s tax matters.
Important: Funeral homes often assist with sending documents to Service Canada to issue the CPP Death Benefit. They do not send anything to CRA.
Getting Online Access: CRA Represent a Client
To access the deceased individual’s CRA account online, you need authorization through CRA’s Represent a Client portal. Here’s how it works:
Step 1 — Register for Represent a Client
You’ll receive a unique Representative Identifier (RepID) once registered.
Step 2 — Request Online Access
Even if you are already the legal representative, CRA still requires:
The will, and
The death certificate
to approve your authorization for online access.
Step 3 — CRA Processes the Request
CRA generally takes about 28 business days to process and update their records.
Once completed, you’ll be able to view the deceased’s online tax information, including:
Notices of assessment
Account balances
Tax slips
File returns electronically
Submit documents online
Access Levels
Legal Representative: Offline access (phone + mail)
Represent a Client Authorization: Both online and offline access
You can hold both roles.
No Will? Use Form RC552
If the deceased did not leave a will, you must complete: Form RC552, Register as Representative for a Deceased Person
This form allows you to register as the representative for CRA purposes when there is no official executor named.
Special Note for Trust Accounts
If the deceased has a Trust account, you will need a Representative Identifier (RepID) to access it online.
Each trust must be added separately within Represent a Client. If you need guidance, we are here to help.
If you are looking for an accountant who handles trust returns and final tax returns for deceased individuals, please contact our office to schedule a consultation. We’re here to help make the process as smooth as possible. Contact Us
Need More Information?
CRA’s full guidelines can be found here:
🔗 https://www.canada.ca/en/revenue-agency/services/tax/individuals/life-events/doing-taxes-someone-died/represent-deceased.html
Disclaimer: This blog summarizes information retrieved from the Canada Revenue Agency’s public website.
It is provided for general guidance only and is not copyrighted material.
Always refer to CRA’s official publications for the most current and detailed requirements.