8- Amounts reimbursed by an estate

In Quebec, when an estate incurs a loss owing to the reimbursement of an amount included in the calculation of income from an office or employment of the deceased for a prior year, the legal representative may elect that such loss be deemed a loss incurred by the individual in the year of his death and not a loss of the estate.

As well, a legal representative who reimburses benefits received by the deceased under the QPP and CPP, the QPIP or the EI, the amount of which was included in the deceased’s income for a prior year, may elect that such amount be deemed to have been reimbursed by the deceased immediately prior to his death rather than by the estate.

Such election must be made no later than the filing due date applicable to the estate for the taxation year during which the reimbursement is made. An amended tax return must also be filed for the deceased within this time period for the year of the individual’s death.