Income in respect of a decedent is income that the decedent would have received had the death not occurred, but was not included on their final income tax return.
The income can be included as income for the decedent's estate, if the estate receives it; the beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it; or any person to whom the estate properly distributes the right to receive it.
Whoever receives the income will report it on their income tax return.
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