Which forms does the Canada Revenue Agency require for filing an estate tax return?

The Canada Revenue Agency (CRA) requires specific forms for filing an estate tax return, particularly focusing on the T1, T3, and T4 forms. The T1 form is generally used for individual income tax returns, and in the context of an estate, it would be applicable for filing the deceased's personal taxes for the year of death until the estate is fully administered.

The T3 form is crucial for estates as it is used to report income received by the estate during its administration. This includes any interest, dividends, or other income that the estate generates before distributing the assets to the beneficiaries. The T4 form, on the other hand, is typically used by employers to report employment income and deductions made on behalf of employees. While it may appear in various tax reporting contexts, for the specific requirements regarding estate tax returns, the inclusion of the T4 form indicates the reporting of any income related to employment activities post-mortem, if applicable.

The combination of the T1 and T3 forms is essential for ensuring that all personal income and estate income are accurately reported and assessed for tax liabilities. Therefore, B is the correct choice, as it aligns with the necessary forms that the CRA mandates for filing an estate tax return.