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.

Chart 1 – Returns for the year of death
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
104(23)(d)
Total income 101 to 146 bullet listall income received before death

bullet listall income from deemed dispositions

bullet listall periodic payments (for example, rent, salary, and accrued interest)

bullet listsalary, commissions, and vacation pay owed before the death and paid after death (Note 1)

bullet listretroactive salary adjustments owed and paid after death

bullet listOAS, CPP/QPP paid after the date of death for the month of death

bullet listCPP and EI arrears

bullet listuniversal child care benefit (UCCB)

bullet listaccounts receivable, supplies, and inventory (Note 2)

bullet listuncashed matured bond coupons

bullet listbond interest earned but not received before death

bullet listdividends declared before the date of death, but not received

bullet listcrops, livestock
(Note 3)

bullet listwork in progress
(Note 4)

bullet listincome from the business from the end of the business' fiscal period ending in the calendar year of death to the date of death bullet listincome 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
to
232
bullet listall deductions from lines 207 to 232 that are allowable

bullet listuniversal child care benefit (UCCB) repayment

bullet listgenerally, 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 bullet listsocial benefits repayments Note 5 not applicable not applicable
Deductions for calculating taxable income Split deductions (Note 6)
244 bullet listCanadian Forces personnel and police deduction Note 7 not applicable not applicable
248 bullet listhome relocation loans Note 7 not applicable not applicable
249 bullet listsecurity options deductions Note 7 not applicable not applicable
250 bullet listother payments not applicable not applicable not applicable
251-255 bullet listlosses or other deductions no no no
256 bullet listvow of perpetual poverty yes not applicable not applicable
Federal non- refundable tax credits (Note 13) 300-306, 367 bullet listall personal amounts yes – in full yes – in full yes – in full
315 bullet listcaregiver amount yes – in full yes – in full yes – in full
Split amounts (Note 6)
308 bullet listCPP or QPP contributions Note 7 not applicable not applicable
310 bullet listCPP or QPP contributions on self-employed income not applicable yes not applicable
312 bullet listEI premiums Note 7 not applicable not applicable
313 bullet listadoption expenses yes yes yes
314 bullet listpension income amount Note 8 not applicable Note 8
316 bullet listdisability amount yes yes yes
318 bullet listdisability amount transferred from a dependant yes yes yes
319 bullet listinterest on student loans yes yes yes
323-324 bullet listtuition, education, and textbook amounts yes yes yes
326 bullet listamounts transferred from spouse or common-law partner no no no
330 bullet listmedical expenses Note 9 Note 9 Note 9
340 bullet listcharitable donations Note 10 Note 10 Note 10
342 bullet listcultural and ecological gifts yes yes yes
362

bullet listvolunteer firefighters' amount

yes yes yes
363 bullet listCanada employment amount yes no no
364 bullet listpublic transit passes amount yes yes yes
365 bullet listchildren's fitness amount yes yes yes
369 bullet listhome buyers' amount yes yes yes
  370 bullet listchildren's arts amount yes yes yes
  395 bullet listsearch and rescue volunteer amount yes yes yes
Refund or balance owing 412 bullet listinvestment tax credit no no no
422 bullet listsocial benefits repayment Note 5 not applicable not applicable
423 bullet listfamily tax cut no no no
425 bullet listdividend tax credits Note 11 not applicable Note 11
427 bullet listminimum tax carryover no no no
452 bullet listrefundable medical expense supplement (Note 12) no no no
453 bullet listworking income tax benefit (WITB) no no no

Notes

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. If OAS or EI benefits have been reported on this return, this amount can be claimed.
  6. Claims split between returns cannot be more than the total that could be allowed if you were only filing the final return.
  7. If related employment income has been reported on this return, this amount can be claimed.
  8. If pension or annuity income has been reported on line 115 or line 129 of this return, this amount can be claimed.
  9. 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.
  10. 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.
  11. If dividend income has been reported on this return, this amount can be claimed.
  12. 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.
  13. 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.
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