- Table note 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.
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- Table note 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.
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- Table note 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.
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- Table note 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.
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- Table note 5
If OAS or EI benefits have been reported on this return, this amount can be claimed.
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- Table note 6
Claims split between returns cannot be more than the total that could be allowed if you were only filing the final return.
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- Table note 7
If related employment income has been reported on this return, this amount can be claimed.
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- Table note 8
If pension or annuity income has been reported on line 115 or line 129 of this return, this amount can be claimed.
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- Table note 9
The medical expenses can be split between the returns. Allowable medical expenses have to be reduced by the lesser of $2,237 or 3% of the total net income reported on all the returns in the same proportion as the medical expenses claimed.
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- Table note 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.
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- Table note 11
If dividend income has been reported on this return, this amount can be claimed.
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- Table note 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.
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- Table note 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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