Filing taxes is a mandatory part of life for most of us, However, what happens when someone passes away? Taxes still have to be filed for deceased persons.

H&R Block Franchise Owner Dave Foley explains part of the process.

"Things are broken out into one of two ways," says Foley. "Any income they've earned up to the date they passed away is included on their final personal return. Anything they've earned after they passed away, is included in a trust of estate return."

Foley notes a death certificate and will are needed for Revenue Canada and the tax firm handling the return so they know who's authorized to act on behalf of the deceased.

He adds deadlines are still applicable depending on when the person passed away.

"If somebody passes away between January and October 31st of the year, they're still subject to the normal April 30th filing date," Foley says. "If they happen to pass away between November 1st and the end of December, they actually get a little bit of an extension to get things organized, so they don't have to file until six months after the date the person passed away."

Ideally, Foley says, an executor of the estate or next of kin will file the return.