Excise Tax Act (R.S.C., 1985, c. E-15)

Marginal note:Estate of a deceased individual

267 Subject to sections 267.1, 269 and 270, if an individual dies, this Part (other than section 279) applies as though the estate of the individual were the individual and the individual had not died, except that

• (a) the reporting period of the individual during which the individual died ends on the day the individual died; and

• (b) a reporting period of the estate begins on the day after the individual died and ends on the day the reporting period of the individual would have ended if the individual had not died.