Just received death benefit T4A that is all the estate has to file. She died in Nov 2016 taxes done for 2016 This was paid in 2017

The T4A (P) death benefit can go on either the surviving spouse or an adult child of the deceased. 

If this is all there is, there is no need for a trust return. (Very expensive through an accountant).

Can the death benifit be split between the 2 adult beneficiaries of the deceased