How to Fill Out and Submit CRA Form RC552: Approval and Estate Filings

CRA Form RC552 registers you as the representative for a deceased person’s tax matters when there is no will and no court-appointed executor or administrator. You complete the form, send it to the Canada Revenue Agency with a copy of the death certificate, and once it’s processed you can view and manage the deceased’s CRA records. Processing takes about 28 business days from the date the CRA receives your documents.¹

When RC552 Is the Right Form

Use RC552 only if the person who died left no will, or the will names no executor, and no court has appointed an administrator yet. If a court appointment is in progress, you can file RC552 in the meantime so the CRA recognizes you while the legal side is sorted out.¹

If a will names you executor, or if a court has already issued a grant of probate or letters of administration, skip RC552 and send those documents to the CRA instead. And note the scope: RC552 registration covers CRA matters only. It does not make you the legal representative for banks, provincial agencies, or anyone else.²

What to Gather Before You Start

A copy of the death certificate or the funeral director’s statement of death. Either is accepted.
The deceased’s Social Insurance Number. Write it on every document you send, including the form.
An updated mailing address for the estate if it has changed since the date of death. This is usually the address of whoever is managing the estate.
Your Representative Identifier (RepID) if you want online access to the deceased’s tax records through Represent a Client. You get a RepID when you register for that service.

Missing any of these will slow processing, so line them up before you open the form.¹

Filling Out the Form

Download the fillable PDF from the CRA’s forms page. The current file is rc552-fill-23e.pdf, and a print version is available if you’d rather complete it by hand.³

The form asks for identifying information about the deceased and about you. For the deceased, enter full legal name, date of birth, date of death, SIN, and last known address. For yourself, enter full name, address, SIN, and contact details. Check every field against official documents. A mismatched SIN or a misspelled name is the most common reason a submission is bounced back for resubmission.

How to Submit RC552

Online Through Represent a Client

If you don’t already have a Represent a Client account, register for one and note the RepID it gives you. Then use the “Submit documents” feature and choose the option labeled “Update to owner/legal representative/executor.” Upload the completed RC552 with the death certificate. You’ll get a confirmation receipt right away.¹

By Mail

Mail the completed form and supporting documents to the tax centre that serves the region where the deceased lived. The CRA lists tax centre addresses on its contact information page; look up the correct office by the deceased’s province or territory before mailing anything. Sending the package to the wrong tax centre adds weeks to the process.²

Either way, expect about 28 business days from the date the CRA receives your documents.¹

What You Can Do Once You’re Approved

View all tax records, request information, and update details on the deceased’s account.
Authorize an accountant, lawyer, or other professional to handle tax matters on your behalf.
Remove any representative the deceased had previously authorized.

Again, these powers apply strictly to CRA interactions. They don’t extend to other federal or provincial agencies, financial institutions, or property matters.²

Notifying the CRA of the Death

Filing RC552 registers you as representative, but the CRA also needs to be told the death happened, and that notification should come first. Call 1-800-959-8281, select any option, then press “0” to reach an agent. Have ready: the date of death, the deceased’s SIN, full name and date of birth, complete address, and information from an assessed return or notice of assessment. Form RC4111 is the alternative if you prefer to notify in writing.²⁴ Prompt notification stops benefit payments from continuing after death and avoids a repayment situation for the estate.

What You’ll Handle Next

Once you’re the registered representative, the CRA expects you to work through the deceased’s tax affairs in a specific order.²

File the Final Return

File a final T1 Income Tax and Benefit Return for the year of death, covering income from January 1 through the date of death. Any prior-year returns that were never filed need to be filed too. Depending on the type of income the deceased earned, optional T1 returns may also be available and can reduce the tax owed.

File a T3 Trust Return if the Estate Earns Income

If the estate earns income after the date of death or distributes property to beneficiaries, you may need to file a T3 Trust Income Tax and Information Return. One common exception: if the only estate income is the CPP or QPP death benefit (up to $2,500), the beneficiary can report that amount on their own T1 instead of filing a separate T3.⁵

Get a Clearance Certificate Before Distributing Assets

Before you distribute anything from the estate, request a clearance certificate using Form TX19, Asking for a Clearance Certificate. If the deceased had a GST/HST number, Form GST352 is also required. Don’t file the clearance request at the same time as the returns; that creates delays on both.⁶

Apply for the certificate only after all required returns have been filed, the notices of assessment are in hand, any balances owing have been paid or secured, and no adjustment requests, objections, or appeals are outstanding. The certificate confirms the estate has settled its CRA obligations.⁶

This is the step where sequence matters most. If you distribute assets before the clearance certificate is issued and the estate still owes the CRA, you become personally liable for the debt, up to the value of what you distributed.²

1
Canada Revenue Agency. Represent Someone Who Died
2
Canada Revenue Agency. Brochure: Doing Taxes for Someone Who Died
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Canada Revenue Agency. RC552 Register as Representative for a Deceased Person
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Canada Revenue Agency. RC4111 Notify the Canada Revenue Agency of a Death
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Canada Revenue Agency. Doing Taxes for Someone Who Died
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Canada Revenue Agency. Apply for a Clearance Certificate