Your mother or father has died: what to do first in Alberta

When a parent dies, grief arrives alongside a long list of practical decisions. You may be organizing a funeral, helping your surviving parent and trying to work out what happens to the house, bank accounts and tax returns.

Start with the immediate needs: look after the people and property, locate the will and identify who can act for the estate. The tax work comes next, but it should begin early enough to leave time for valuations, records and planning.

This guide is for families dealing with an Alberta estate. The suggested first-week and first-month timeframes are priorities for organizing the work. The tax deadlines are separate requirements.

How early planning can protect the family financially

Personal tax opportunities. Eligible income may be reported on optional T1 returns, which can reduce total tax through the permitted use of deductions and credits. Ask for that review before assuming the final return is the only filing available. Each optional return has its own eligibility and deadline rules. CRA guidance on optional returns.

Tax deferral for a surviving spouse. Qualifying transfers of capital property can defer a gain. Spousal RRSP and RRIF treatment has separate conditions. Check the will, beneficiaries, residency and transfer requirements before moving assets; tax deferral postpones tax rather than guaranteeing its elimination. CRA capital property rules; CRA RRSP rules; CRA RRIF rules.

Cash flow and benefits. Prompt benefit applications and a realistic reserve help the family identify what is available for living costs and estate bills. Date-of-death values, debt balances and expected tax should be gathered before promising an inheritance amount.

Protection for the executor. Settling the tax and obtaining appropriate CRA clearance before distribution addresses the representative's exposure for the taxes covered. Retain funds for legal obligations as well. CRA clearance guidance.

If your parent owned a corporation, bring its financial statements and share records to the first meeting. The personal, estate and corporate work should be planned together before a sale or wind-up.

The first few days: protect the family, home and records

Arrange support for a surviving spouse, dependants and pets. Coordinate funeral arrangements with the person entitled to make them, and ask the funeral home what proof-of-death documents it provides. Banks and other organizations may have different document requirements. Keep copies of invoices and a record of who paid each expense. The bank may consider paying the funeral home directly from the deceased's account. Alberta guidance on deceased persons' estates.

Secure the home and valuables. If the property will be unoccupied, contact the insurer promptly to confirm the coverage and inspection requirements. Keep essential heat, utilities and security operating while you make a plan.

Preserve mail, bank statements, tax records, computer files and purchase documents. Photograph valuable belongings before anything is moved. A folder for receipts and a simple log of calls will save time later.

Hold off on giving away belongings or dividing cash until the estate's ownership, obligations and authority have been established.

Find the will and confirm who has authority

Locate the original will and any amendments. Check with your parent's lawyer and wherever important documents were stored. Alberta does not have a general will registry. Alberta estate guidance.

The executor named in the will is the person chosen to administer the estate. If there is no will, or the named executor cannot act, a court appointment may be needed. Being the eldest child or having helped with finances does not, by itself, settle who can administer the estate. Alberta guidance on wills and personal representatives.

An enduring power of attorney ends when the person dies. You must establish your authority for the estate rather than continuing to act under that document. Alberta guidance on enduring powers of attorney.

Ask an estate lawyer whether a grant of probate or administration is required. Probate confirms the executor's authority; the need for it depends on the circumstances and assets involved. Alberta guidance on grants.

Notify the right organizations and check benefits

Contact banks, investment firms, insurers, pension administrators and relevant government departments. Ask what documents they need and how estate expenses can be paid. Review automatic withdrawals before cancelling them: some may protect the property or support your surviving parent.

Notify the CRA of the death, even if your parent was not receiving benefits. The funeral home's assistance is useful, but confirm what it has actually submitted. CRA's guide to the first tax steps.

Notify Service Canada to stop CPP and OAS payments. Entitlement includes the month of death; payments relating to later months must be returned. Do not treat continuing deposits as money available for the estate. Service Canada: cancelling CPP and OAS.

The executor should apply for the CPP death benefit as soon as possible and within 60 days. That is not a rule that every claim expires on day 61; Service Canada also sets out who else may receive payment if the estate does not apply. CPP death benefit.

A surviving spouse or common-law partner should also check eligibility for a CPP survivor's pension and apply promptly. Back payments are limited, so delaying can cost benefits. CPP survivor's pension.

The first month: build the financial picture

Create one list of assets, debts and ongoing expenses. Record whose name is on each asset, whether there is a joint owner or named beneficiary, and which institution holds it. Ask your lawyer to determine what belongs in the estate; an account label alone may not answer every ownership question.

Request statements showing balances and investment values at the date of death. Gather original purchase costs and improvement records for real estate and investments. Ask whether independent appraisals or business valuations are needed before relying on informal estimates.

These records matter because death can trigger a deemed sale of capital property at fair market value, even when the family keeps the asset. Qualifying transfers to a spouse or common-law partner can receive different treatment. CRA guidance on capital property at death.

Keep money collected for the estate separate from your own funds. Once the bank has confirmed the documents it needs, arrange appropriate estate banking and record every receipt and payment.

Register your authority with the CRA. Online access is through your own Represent a Client access after the supporting documents have been processed. The CRA generally requires proof of death and the will or other document establishing authority. A representative can then be authorized to help. Form RC552 can provide CRA-specific authority in certain cases; it does not appoint you to administer the estate generally. CRA: representing someone who died.

Put the filing and payment dates on a calendar

The final T1 return reports your parent's income for the year of death. These are the principal deadlines:

The business exception generally applies where the deceased, or a spouse/common-law partner living with them, was operating a business at death; a tax-shelter exception applies. Weekend and CRA-recognized holiday rules may move a due date. Earlier unfiled returns need their own review: an early-year death can change the immediately preceding year's deadline. CRA filing and payment deadlines.

For example, a standard August 2026 death normally produces an April 30, 2027 filing and payment deadline. Waiting for probate does not itself extend the CRA deadline.

The estate may separately need a T3 trust return for income and transactions after death. A required T3 return, related slips and the tax balance are generally due 90 days after the estate's tax year-end, which can arise on final distribution when the estate ceases. That year-end is not always December 31. CRA T3 Trust Guide.

Ask your accountant to prepare a calendar covering the final T1, earlier returns, any optional returns, estate T3 filings and any business accounts. Different filings can have different clocks.

The biggest risks to deal with early

Distributing the estate before the tax is settled

Before paying inheritances, establish a reserve for tax, debts, professional fees and ongoing costs. A CRA clearance certificate protects the legal representative against personal responsibility for the tax covered by the certificate. Without it, a representative who distributes assets can be personally liable for unpaid tax, up to the value distributed. CRA clearance certificate guidance.

Apply after the required returns have been assessed and the relevant amounts have been paid or secured. Your lawyer must also address creditor and family claims. A tax clearance certificate does not resolve those legal issues or authorize every distribution.

Underestimating tax on RRSPs, RRIFs and investments

An RRSP or RRIF can create income on the final return based on its value at death. Relief may be available for qualifying transfers, including certain transfers involving a spouse or dependent child. A named beneficiary does not automatically eliminate the tax. Review the beneficiary documents and plan how the tax will be funded. CRA RRSP rules; CRA RRIF rules.

For example, a retirement account paid directly to a beneficiary may still create tax that has to be addressed on the deceased's final return. Establish who receives the proceeds and who bears the tax before treating the estate's bank balance as available for distribution.

Assuming the family home needs no tax review

The principal residence exemption may shelter some or all of a gain, but reporting can still be required. Where a principal residence designation is required on the final return, Schedule 3 and Form T1255 are relevant. Qualifying spousal transfers have special rules. A later sale by the estate also needs review because the value may have changed after death. CRA guidance on homes and capital gains.

Missing planning opportunities by acting too quickly

Optional returns, available losses, registered-plan transfers and estate transactions can affect the total tax. Ask for that review before selling significant assets, winding up a corporation or committing to a distribution. CRA overview of required and optional returns.

Corporate shares, rental properties, foreign assets, non-resident beneficiaries and family disagreements deserve early attention. Give the accountant and estate lawyer the same asset list so their work is coordinated.

Paying creditors without knowing whether the estate is solvent

Prepare the asset and debt list before making discretionary payments. If debts may exceed assets, obtain legal advice about payment priorities before paying one creditor ahead of another or advancing your own money. Keep a record of expenses you personally cover, including the reason for each payment.

How long will the estate take?

Plan around the work that must be completed. In the first days, deal with care, funeral arrangements, property protection and documents. In the following weeks, establish authority, notify institutions, gather valuations and estimate tax. Those are suggested working targets, not statutory completion deadlines.

The later stages depend on grants, asset sales, complete records, assessments, claims and clearance. There is no reliable promise that an estate will be ready for distribution within a fixed number of months. Ask the lawyer and accountant for a case-specific timetable, including any claim periods that must be respected.

Give beneficiaries updates as the work progresses. Explain what is complete, what is outstanding and why a reserve is still being held. A grant of probate and a final tax assessment are different milestones; neither alone means every estate obligation has been resolved.

What to bring to the first accounting meeting

• Proof of death, the complete will and any grant already issued.
• Each executor's name, email address and telephone number.
• Your parent's last filed tax return, notices of assessment and recent CRA correspondence.
• The asset and debt list, with date-of-death balances and beneficiary designations.
• Property purchase records, investment cost information, and any business financial statements.
• Information about the surviving spouse, beneficiaries, known disputes and transactions already completed.

You do not need every document before asking for help. An early meeting can identify the deadlines and records that matter most.

Common questions

Can the family distribute cash after probate is granted

A grant establishes authority; it does not settle tax, creditors or family claims. Confirm the remaining liabilities, reserve and clearance requirements with the estate's advisers before distributing money.

Must all the documents be gathered before contacting an accountant

No. Start with the date of death, the will if available, the last tax return and a preliminary asset list. Early contact helps identify missing records and deadlines while the rest is being collected.