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.

Returns for the year of death - Section of T1 General Income Tax and Benefit Return - Total income
LineFinal 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 (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

crops, livestock (Note 3)

work in progress (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
Returns for the year of death - Section of T1 General Income Tax and Benefit Return - Deductions for calculating net income
LineFinal 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 Note 5 not applicable not applicable
Returns for the year of death - Section of T1 General Income Tax and Benefit Return - Deductions for calculating taxable income - Split deductions (Note 6)
LineFinal return
70(1)
Return for rights
or things 70(2)
Return for a partner
or a proprietor
150(4)
Return for income
from a
testamentary trust
104(23)(d)
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
to
255
losses or other deductions no no no
256 vow of perpetual poverty yes not applicable not applicable
Returns for the year of death -Section of T1 General Income Tax and Benefit Return - Federal non-refundable tax credits (Note 13)
LineFinal return
70(1)
Return for rights
or things 70(2)
Return for a partner
or a 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
Returns for the year of death - Section of T1 General Income Tax and Benefit Return - Federal non-refundable tax credits (Note 13) - Split Amounts (Note 6)
LineFinal 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
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
313 adoption expenses yes yes yes
314 pension income amount Note 8 not applicable 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 Note 9 Note 9 Note 9
340 charitable donations Note 10 Note 10 Note 10
342 cultural and ecological gifts yes yes yes
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 buyer's amount yes yes yes
370 children's arts amount yes yes yes
Returns for the year of death - Section of T1 General Income Tax and Benefit Return - Refund or balance owing
LineFinal 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 Note 5 not applicable not applicable
425 dividend tax credits Note 11 not applicable Note 11
427 minimum tax carry over no no no
452 refundable medical
expense supplement
(Note 12)
no no no
453 working 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 $2,152 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.