A deceased person left without a will. His son helps to file his last tax return. But, if I have read it correctly, the son needs to file Form RC549E to apply to be the 'executor' in order to handle the tax filing of his deceased dad. And the Form RC549E needs to be signed by all the children even if they are oversea. Have I misunderstood the instruction and make it out more complicated than it should be? The deceased person left no assets at all so he does not have an estate.
As long as this is not a trust return. He should be able to file a final return on behalf of his late father.
I file all my close relative taxes in last few years as POA and now I am working on final tax returns. No Will no assets no estate and no executor. There is no money owe. My question is how I should file final return, Is it OK just fill the T1 form and sent it to CRA without signature or I have to sign it as former POA or do not send T1 at all and just walk away ?,
You cannot file the Final return (a form of T1-General for deceased) or the Trust return (T3) with the POA. The POA becomes invalid on the day of death. If there is no will you have to file for the affidavit otherwise the return will be subject to post-assessment or audit by CRA. CRA allows one person to file for the affidavit (form RC594E) for the purpose of filing the tax returns for the deceased.
The reason you need this affidavit is that someone has to sign the return on behalf of the deceased, and POAs are given by the deceased while he/she was alive and invalid on DOD, so CRA needs another official form to allow a family member to sign the tax returns on behalf of the deceased even if he/she is the only relative alive.
I hope this was helpful