Chart 1 - Returns for the year of death

The following tables list all types of income, deductions, and credits and indicate on what type of return each can or must be reported or claimed.

Options for reporting income, deductions, and credits

Table 1. Total Income
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)
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 Table Note 1
  • retroactive salary adjustments owed and paid after death
  • Old Age Security (OAS), Canada Pension Plan/Quebec Pension Plan (CPP/QPP) paid after the date of death for the month of death
  • CPP and Employment Insurance (EI) arrears
  • universal child care benefit (UCCB)
  • accounts receivable, supplies, and inventory Table Note 2
  • uncashed matured bond coupons
  • bond interest earned but not received before death
  • dividends declared before the date of death, but not received
  • crops, livestock Table Note 3
  • work in progress Table Note 4
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
Table 2. Deductions for calculating net income
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)
207 to 232 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 Table Note 5 not applicable not applicable
Table 3. Deductions for calculating taxable income - Split deductions Table Note 6
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)
244 Canadian Forces personnel and police deduction Table Note 7 not applicable not applicable
248 home relocation loans Table Note 7 not applicable not applicable
249 security options deductions Table Note 7 not applicable not applicable
250 other payments not applicable not applicable not applicable
251 to 255 losses or other deductions no no no
256 vow of perpetual poverty yes not applicable not applicable
Table 4. Federal non- refundable tax credits Table Note 13
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)
300 to 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
Table 5. Federal non- refundable tax credits Table Note 13 - Split amounts Table Note 6
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)
308 CPP or QPP contributions Table Note 7 not applicable not applicable
310 CPP or QPP contributions on self-employed income not applicable yes not applicable
312 EI premiums Table Note 7 not applicable not applicable
313 adoption expenses yes yes yes
314 pension income amount Table Note 8 not applicable Table Note 8
316 disability amount yes yes yes
318 disability amount transferred from a dependant yes yes yes
319 interest on student loans yes yes yes
323 to 324 tuition, education, and textbook amounts yes yes yes
326 amounts transferred from spouse or common-law partner no no no
330 medical expenses Table Note 9 Table Note 9 Table Note 9
340 charitable donations Table Note 10 Table Note 10 Table Note 10
342 cultural and ecological gifts yes yes yes
362 volunteer firefighters' amount yes yes yes
363 Canada employment amount yes no no
364 public transit 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
Table 6. Refund or balance owing
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)
412 investment tax credit no no no
422 social benefits repayment Table Note 5 not applicable not applicable
423 family tax cut no no no
425 federal dividend tax credit Table Note 11 not applicable Table Note 11
427 minimum tax carryover no no no
452 refundable medical expense supplement Table Note 12 no no no
453 working income tax benefit (WITB) no no

no

459 Children's fitness tax credit no no no
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