with the new rules for the T3 return, with my understanding, when someone pass away after 2015, we can file a GRE T3 return for up to 3 years? eg, if the beneficiary income is high, it is still benefit to file a T3 return for the CPP death benefit, but now the trust will be GRE trust? What if a person pass away, and there investment income earn after death. Will that be under GRE trust as well? Given that there no spouse.