Chart 1 - Returns for the year of death
This chart lists all types of income, deductions, and credits and indicates on what type of return each can be or must be reported or claimed.
|Section of T1 General Income Tax and Benefit Return||Line||Final return 70(1)||Return for rights or things 70(2)||Return for a partner or proprietor 150(4)||Return for income from a testamentary trust
|Total income||101 to 146||all income received before death
all income from deemed dispositions
all periodic payments (for example, rent, salary, and accrued interest)
|salary, commissions, and vacation pay owed before the death and paid after death (Note 1)
retroactive salary adjustments owed and paid after death
OAS, CPP/QPP paid after the date of death for the month of death
CPP and EI arrears
universal child care benefit (UCCB)
accounts receivable, supplies, and inventory (Note 2)
uncashed matured bond coupons
bond interest earned but not received before death
dividends declared before the date of death, but not received
work in progress
|income from the business from the end of the business' fiscal period ending in the calendar year of death to the date of death||income from the trust from the end of the trust's fiscal period ending in the calendar year of death to the date of death|
|Deductions for calculating net income||207
|all deductions from lines 207 to 232 that are allowable||
universal child care benefit (UCCB) repayment
generally, none of the other deductions can be claimed
|same as for the rights or things 70(2) return||same as for the rights or things 70(2) return|
|235||social benefits repayments||Note 5||not applicable||not applicable|
|Deductions for calculating taxable income||Split deductions (Note 6)|
|244||Canadian Forces personnel and police deduction||Note 7||not applicable||not applicable|
|248||home relocation loans||Note 7||not applicable||not applicable|
|249||security options deductions||Note 7||not applicable||not applicable|
|250||other payments||not applicable||not applicable||not applicable|
|251-255||losses or other deductions||no||no||no|
|256||vow of perpetual poverty||yes||not applicable||not applicable|
|Federal non- refundable tax credits (Note 13)||300-306, 367||all personal amounts||yes – in full||yes – in full||yes – in full|
|315||caregiver amount||yes – in full||yes – in full||yes – in full|
|Split amounts (Note 6)|
|308||CPP or QPP contributions||Note 7||not applicable||not applicable|
|310||CPP or QPP contributions on self-employed income||not applicable||yes||not applicable|
|312||EI premiums||Note 7||not applicable||not applicable|
|314||pension income amount||Note 8||not applicable||Note 8|
|318||disability amount transferred from a dependant||yes||yes||yes|
|319||interest on student loans||yes||yes||yes|
|323-324||tuition, education, and textbook amounts||yes||yes||yes|
|326||amounts transferred from spouse or common-law partner||no||no||no|
|330||medical expenses||Note 9||Note 9||Note 9|
|340||charitable donations||Note 10||Note 10||Note 10|
|342||cultural and ecological gifts||yes||yes||yes|
volunteer firefighters' amount
|363||Canada employment amount||yes||no||no|
|364||public transit passes amount||yes||yes||yes|
|365||children's fitness amount||yes||yes||yes|
|369||home buyers' amount||yes||yes||yes|
|370||children's arts amount||yes||yes||yes|
|395||search and rescue volunteer amount||yes||yes||yes|
|Refund or balance owing||412||investment tax credit||no||no||no|
|422||social benefits repayment||Note 5||not applicable||not applicable|
|423||family tax cut||no||no||no|
|425||dividend tax credits||Note 11||not applicable||Note 11|
|427||minimum tax carryover||no||no||no|
|452||refundable medical expense supplement (Note 12)||no||no||no|
|453||working income tax benefit (WITB)||no||no||no|
- Salary, commissions, and vacation pay are rights or things if both of these conditions are met:
- the employer owed them to the deceased on the date of death; and
- they are for a pay period that ended before the date of death.
- Accounts receivable, supplies on hand, and inventory are rights or things if the deceased's business used the cash method. The inventory of an artist who has elected to value his or her inventory at nil is also a rights or things.
- This includes harvested farm crops and livestock that is not part of the basic herd. For more information, see interpretation bulletins IT234, Income of Deceased Persons - Farm Crops, and IT427, Livestock of Farmers.
- Work in progress is a right or thing if the deceased was a sole proprietor and a professional [accountant, dentist, lawyer (in Quebec an advocate or notary), medical doctor, veterinarian, or chiropractor] who had elected to exclude work in progress when calculating his or her total income. For more information about rights or things, see Interpretation Bulletin IT212, Income of Deceased Persons - Rights or things, and its Special Release.
- If OAS or EI benefits have been reported on this return, this amount can be claimed.
- Claims split between returns cannot be more than the total that could be allowed if you were only filing the final return.
- If related employment income has been reported on this return, this amount can be claimed.
- If pension or annuity income has been reported on line 115 or line 129 of this return, this amount can be claimed.
- The medical expenses can be split between the returns. Allowable medical expenses have to be reduced by the lesser of $2,171 or 3% of the total net income reported on all the returns in the same proportion as the medical expenses claimed.
- The amount that can be claimed is the lesser of the eligible amounts of charitable donations or 100% of the net income reported on this return. Also, the total charitable donations claimed on all the returns cannot exceed the eligible amount of charitable donations.
- If dividend income has been reported on this return, this amount can be claimed.
- Use the deceased's net income from the final return and the spouse's or common-law partner's net income for the entire year to calculate this credit.
- If the deceased was a resident of a province or territory other than Quebec, he or she may now also be able to claim provincial or territorial tax credits. See the provincial or territorial pages in the forms book.
- Date modified: