Corporations, trusts and estates
What is the Graduated rate estate (GRE)?
An estate that, for up to 36 months after death, is taxed at the same graduated rates as an individual instead of the top rate.
Good to know
The estate must designate itself as a GRE on its first T3.
Also called: GRE.
Related terms
Reviewed by the Done Right Accounting team. Last reviewed October 2026.