# T3 - $569 income post death

**URL:** <https://www.protaxcommunity.com/t/t3-569-income-post-death/7006>\
**Category:** Tax Topics\
**Created:** [April 30, 2023, 11:15pm UTC](https://www.protaxcommunity.com/t/t3-569-income-post-death/7006 "2023-04-30T23:15:38Z")\
**Posts on this page:** 5\
**Page:** 1

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**Author:** ![cheryl](https://avatars.discourse-cdn.com/v4/letter/c/dbc845/32.png) [@cheryl](https://www.protaxcommunity.com/u/cheryl)\
**Post date:** [April 30, 2023, 11:15pm UTC](https://www.protaxcommunity.com/t/t3-569-income-post-death/7006/1 "2023-04-30T23:15:38Z")

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i am working on terminal return  
the estate had $569 income post dod.  
i know the threshold is $500  
i have to do a T3 correct?  
is there any way of reporting $569 in her son’s t1

thanks  
happy april 30

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**Author:** ![joe.justjoe1](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/joe.justjoe1/32/220_2.png) [@joe.justjoe1](https://www.protaxcommunity.com/u/joe.justjoe1)\
**Post date:** [April 30, 2023, 11:22pm UTC](https://www.protaxcommunity.com/t/t3-569-income-post-death/7006/2 "2023-04-30T23:22:01Z")

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> **[T3 Trust Guide – 2022 - Canada.ca](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4013/t3-trust-guide.html#P308_34295)**
>
> Information for trusts, including testamentary and inter vivos. Includes information on the different types of trusts, filing requirements and information on how to complete the T3 return and certain T3 schedules.

When the executor has written up the books of the Trust and given them to the Accountant for preparation of the T3RET, it will probably also be discovered that the Trust also has $2,500 income from CPP Death Benefit, as well as a few other things  
.  
.  
(It is also recommended, at the time of the Executor signing the tax engagement letter, that the attention of the Executor is drawn to the Joint and Several personal liability provisions of Section 159, and the requirements thereunder).

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**Author:** ![cheryl](https://avatars.discourse-cdn.com/v4/letter/c/dbc845/32.png) [@cheryl](https://www.protaxcommunity.com/u/cheryl)\
**Post date:** [May 1, 2023, 12:04am UTC](https://www.protaxcommunity.com/t/t3-569-income-post-death/7006/3 "2023-05-01T00:04:19Z")

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thank you  
the estate didn’t receive the $2500 cpp and it is dod is over 6 months ago - so not able to request.

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<div class="post-metadata">

**Author:** ![joe.justjoe1](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/joe.justjoe1/32/220_2.png) [@joe.justjoe1](https://www.protaxcommunity.com/u/joe.justjoe1)\
**Post date:** [May 1, 2023, 12:12am UTC](https://www.protaxcommunity.com/t/t3-569-income-post-death/7006/4 "2023-05-01T00:12:43Z")

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_“the estate didn’t receive the $2500 cpp and it is dod is over 6 months ago”_

If there are beneficiaries other than the Executor they may decide to sue the Executor (on the basis of negligence) - I gather that the executor did not hire timely Professional advice.

So now hopefully he/she should begin to pay proper attention to his/her legal requirements under the Income tax act

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**Author:** ![Rein](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/rein/32/1083_2.png) [@Rein](https://www.protaxcommunity.com/u/Rein)\
**Post date:** [May 1, 2023, 1:49pm UTC](https://www.protaxcommunity.com/t/t3-569-income-post-death/7006/5 "2023-05-01T13:49:45Z")

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Not everybody gets $ 2,500. There are people who never had CPP pensionable income.