The due date for the final tax return of your deceased loved one depends on their date of passing. 

If this was between January 1 and October 31, the return is due the same date as your personal tax return, April 30 of the following calendar year. 

If they passed between November 1 and December 31, the filing due date is 6 months from their date of passing. 

This amount should be reported on the T3 return of the deceased. 

It does not belong on the terminal return. 

For full details, visit CRA online at:  https://www.canada.ca/en/revenue-agency/services/tax/trust-administrators/t3-return/taxation-cpp-qpp-death-benefit-amounts.html

 

 

A clearance certificate gives security to the executors of the Estate that all amounts owing to the CRA by the deceased have been paid, or the CRA has accepted security for the payment. 

This is the best way to ensure you don't get any surprises from CRA, after you distribute the Estate funds.