I believe that the answer to my question is yes, but I know there are preparers that have a lot more knowledge and experience and I am hoping for an exception! My client died on December 31, 2018. She had a will which named her husband as executor and he was also the sole beneficiary of her will. The assets have been transferred to the husband by the investment firm, which had a copy of her will. The year end was a very busy time for me, but I thought that I read somewhere that a trust return was not necessary, if there was only one beneficiary because the assets could be deemed to have been transferred upon her death. However, I cannot find that reference now.
I prepared the T1 returns for the deceased and her husband and tried to get answers concerning the estate and in particular one letter he received from the investment firm, but he was still very much in the grieving process and was very hostile to my requests, so I thought it best to drop the questions until later. The time is now, but I do not wish to cause problems, unless required.
Any and all advise will be greatly appreciated.