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I just went through this with 3 clients who had deceased spouse within the year.

I mailed the Death Certificate, Will, and form AUT-01, signed by the Executor.  I included a cover letter outlining that the Executor had retained our firm to represent the deceased, and mailed that all to the Winnipeg Tax Office (mailing address is on the CRA website.

It takes a long time to get approval due to the cutbacks at CRA due to Covid-19, but I eventually got access to all three accounts.