I’ve processed quite a few T1 Final Tax Returns and T3 Trust Returns for estates over the many years I’ve been doing taxes (since 2000). When there are joint executors specified in the Will where they have to act together vs separate, I’ve always had them both sign the T183 forms and also the T3 Trust forms just to be on the safe side to ensure they are accepted by CRA.
I know that some government agencies will accept just one signature, such as the Saskatchewan Land Titles, for example. Does CRA require both executors to sign these documents? Or will they accept the returns if just one executor sign them?
I ask because I know they will accept returns with NO signatures (at least they used to).
My experience is the T183 forms can be signed by a single trustee. You will never get a clearance certificate unless all trustees sign the TX19 though.
Yes, the TX19 for sure requires all signatures. I’ve thought about this question about the T183’s and T3 Trusts signatures many times over the years, and I’ve always forgotten to ask the CRA agents when I’m on a call about estate returns.
Thanks for the quick reply.
I only require one signature for the T183 or a T3 (from the pre-efiling days) but I do require that both Executors see the return before filing and both agree that it’s ok to file. Just like beneficiaries, not all Executors see eye-to-eye and I’ve seen a tax preparer get caught in the middle of one of these situations.
Excellent comment, @kevin. I’ve seen several of these horror stories play out over the years. In one such case, all correspondence was sent to the estate lawyer who became the middle man mitigating any discrepancies.
