Regarding charitable gifts made in cash under the will of the deceased after the expiration of the normal reassessment period for the taxation year of the deceased’s death to qualifying entities, CRA stated:
[P]aragraph 152(4.2)(a) … applies in situations where the taxpayer is an individual, other than a trust, or a testamentary trust, and the application is for the determination of a refund to which the taxpayer was entitled or the reduction of an amount payable by the taxpayer for the particular taxation year under Part I … .
It appears to us that in the situation you have described, a request for reassessment under paragraph 152(4.2)(a) for the taxation year of the late XXXXXXXXXX's death to take into account gifts made by her legal representative under a will after the expiration of the normal reassessment period applicable for that taxation year could be made by the deceased’s legal representative to the Tax Centre responsible for the tax return in question if all of the conditions set out in section 118.1 were satisfied.