Personal representatives ("PR") are often focused on gathering assets and paying routine bills and beneficiaries, but forgetting about taxes can create big problems...including late penalties and personal liability for the PR. When a person passes away, his/her/their taxes need to be filed with the CRA at least one last time. This is called the final return . It covers the period from January 1 of the year of death up to the date of death (i.e. New Years Day to Date of Death)