My client died. How do the executor and I get access to their CRA account in Represent a Client?
The executor first sends the CRA a death certificate and a will, probate or letters of administration, each showing the deceased's SIN; the CRA generally processes them within 28 business days as of October 2026. Only then can the executor add your RepID in Represent a Client, which is immediate, or sign the certification page your request generates.
Which route gets you into a deceased client's CRA account?
The executor goes first. The CRA has to receive and process the legal documents, such as the will, before a representative's request can go in, and that request must be certified by the executor in Represent a Client canada.ca. As of October 2026 the steps and routes compare like this.
| Step or route | Who acts | What you get | Timing |
|---|---|---|---|
| Notify the CRA of the death | Family or executor, by phone or Form RC4111 | Benefit payments stopped or redirected | As soon as possible |
| Send the legal representative documents | Executor, through Submit documents or by mail or fax | The executor is recorded as legal representative | Generally 28 business days after receipt |
| Executor adds your RepID, GroupID or BN in Represent a Client | Executor | Online access | Immediate, once the documents are processed |
| You send a request, executor signs the certification page | You, then the executor | Online access | After processing; you upload the signed page, the CRA may call to verify |
| Form AUT-01 | Executor signs | Phone, mail and fax only | Sent through Submit documents, or by mail or fax |
| Authorization the client gave you while alive | Nobody | Your existing access | Stays until a legal representative asks for removal |
Every row after the second comes from the CRA's page for people representing someone who died canada.ca. The general rules on RepIDs, levels and the 10 business day confirmation clock for living clients are on our Represent a Client page.
Who tells the CRA about the death, and what do they need?
The family or the representative calls Individual Tax Enquiries at 1-800-959-8281, or mails Form RC4111, Notify the Canada Revenue Agency of a Death, to the deceased's tax centre canada.ca. There's no menu option for a death, so the caller picks any option and waits for an agent. The CRA wants the death reported even if the deceased received no benefits
canada.ca. The current RC4111 is the 2025 version, RC4111 E (25)
canada.ca.
| Have ready about the deceased | Have ready about the caller |
|---|---|
| Date of death | Full name |
| SIN or temporary tax number | Phone number |
| Full name and date of birth | Relationship to the deceased |
| Complete address | |
| An assessed return, notice of assessment or other tax document |
Benefits are the reason to call early. Canada Groceries and Essentials Benefit payments (formerly the GST/HST credit) can keep arriving after death, and any that do go back to the tax centre; Canada Workers Benefit advance payments end on the date of death, with the balance claimed on line 45300 of the final return canada.ca. CPP and OAS are Service Canada's, cancelled at 1-800-277-9914
canada.ca. The CPP death benefit of up to $2,500 is a separate application
canada.ca, covered on our CPP death benefit page.
What does the executor send, and how long does processing take?
The legal representative is usually the executor named in the will, a court appointed administrator, or the registered liquidator for a Quebec estate canada.ca. The Act casts a wider net: "legal representative" in subsection 248(1) includes an executor, administrator, liquidator of a succession, heir or trustee dealing with the deceased's property
laws-lois.justice.gc.ca, and subsection 150(3) makes anyone administering the estate of a person who didn't file a required return file it
laws-lois.justice.gc.ca.
The CRA wants a copy of the death certificate or a funeral director's statement of death, a document naming the executor (a complete copy of the will, a grant of probate or letters of administration), and an updated estate mailing address if it changed. Each document must show the deceased's SIN, and the executor adds their own RepID to get online access canada.ca.
The executor uploads them through Submit documents in Represent a Client, choosing "Update to owner/legal representative/executor", or mails or faxes them to the deceased's tax centre. Processing generally takes 28 business days from receipt canada.ca. The CRA doesn't send a confirmation when it's done
canada.ca, so diarize the date and test access then. An executor who forgot the RepID doesn't resend the package: they register, then send a letter with the deceased's SIN and their RepID
canada.ca.
Worked example: a September death, access by late November
Your client, a retiree, dies Tuesday, September 8, 2026. The executor holds a will naming them and has registered for a RepID. Here's the realistic calendar.
| Date | Event |
|---|---|
| Week of September 8, 2026 | Executor calls 1-800-959-8281 to report the death |
| Monday, October 19, 2026 | Executor uploads the death certificate and will, SIN and RepID on each, through Submit documents |
| Friday, November 27, 2026 | 28th business day after receipt, skipping November 11 (Thursday, November 26 if it's counted) |
| Same day the account shows as processed | Executor adds your RepID in Represent a Client; your access is immediate |
| Friday, April 30, 2027 | Final return due, to file and pay |
The 28 business days and the immediate add are from the CRA canada.ca. The April 30, 2027 date applies to a death from January to October; the November, December and business owner dates are on our final return page.
The lesson is in the second row. Six weeks went by before the documents went in, and that delay, not the CRA's 28 days, is what most often squeezes the final return. Ask the executor to upload the moment they hold a death certificate and the will; probate isn't needed if the will itself names them.
What can the executor do that your Level 2 access cannot?
A legal representative, appointed by a legal document, sits above both authorization levels for an individual's account canada.ca. These are the services where the gap shows.
| Service | Level 1 | Level 2 | Legal representative |
|---|---|---|---|
| Personal information, including address | No access | No access | View and update |
| Direct deposit | No access | No access | View, update, start, stop |
| Representative authorization | No access | No access | View and authorize |
| Benefits and credits | View only | View only | View and apply |
| Returns | View only | Change | Change |
| Formal dispute | No access | Register | Register |
| Penalties and interest | No access | Request relief | Request relief |
| Submit documents | No access | Submit | Submit |
So even with Level 2 you can't change the estate's mailing address or stop a direct deposit; the executor does those canada.ca. Ask for Level 2 when the executor authorizes you, because Level 1 can't change a return or register an objection.
What changes with no will, old authorizations, T3 records or a Quebec estate?
No will and no court appointment yet: the person stepping in files Form RC552, Register as Representative for a Deceased Person, with the deceased's tax centre canada.ca. The registration is for CRA purposes only
canada.ca, so it doesn't replace letters of administration for banks or land titles. The current RC552 is the 2023 version, RC552 E (23)
canada.ca.
Old authorizations survive. Representatives the client authorized while alive stay on the account until a legal representative asks for their removal canada.ca. If you were the client's accountant, you may still have access; a new executor who wants a different firm has to remove you.
Records have limits. Online, a legal representative sees prior T1 returns and slips, but T3 returns aren't available online; those come by contacting or writing to the CRA canada.ca. The estate's own return is on our T3 for an estate page.
Quebec adds a second administration. The CRA warns that a liquidator of a Quebec resident's estate may have more duties with Revenu Québec canada.ca, which runs its own access and authorization process.
Sources
Does the authorization my client gave me before death still work?
Yes. Existing authorized representatives stay authorized on the deceased's account until a legal representative asks the CRA to remove them canada.ca. Confirm the level you hold before relying on it for an adjustment or objection.
Will the CRA tell us when the executor's documents are processed?
No. The CRA doesn't send a confirmation; it only says processing generally takes 28 business days from the date it receives the documents canada.ca. Count the days and check access then.
Can the executor authorize me offline instead?
Do I need the clearance certificate before I can get access?
No. Access comes from the executor's documents; the clearance certificate comes at the end, before the estate distributes property, and protects the executor from personal liability for unpaid tax canada.ca. The TX19 process is on our clearance certificate page.
General information for the tax year shown, not advice for a specific client. Confirm the facts before you file or remit.