On the Canada Revenue Agency site, you will find: " You have to file a T3 Trust Income Tax and Information Return, to report the income the estate earned after the date of death. If the terms of a trust were established by the will or a court order in relation to the deceased individual's estate under provincial or territorial dependant relief or support law, you also have to file a T3 Trust Income Tax and Information Return for that trust. However, you may not have to file a T3 return (not to be confused with the final return, which always has to be filed) if the estate is distributed immediately after the person dies, or if the estate did not earn income before the distribution. In these cases, you should give each beneficiary a statement showing their share of the estate. See the T4013, T3 Trust Guide, for more information and, where a trust is created, to determine whether that return has to be filed. See Chart 2 to find out what income to report on the T3 return." on this link Preparing Returns for Deceased Persons 2019 where you will also find clarification about claiming the Death Benefit.