Chart 1 - Returns for the year of death

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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.

  • Table 1. Total Income
  • Table 2. Deductions for calculating net income
  • Table 3. Deductions for calculating taxable income - Split deductions
  • Table 4. Federal non-refundable tax credits
  • Table 5. Federal non-refundable tax credits - Split amounts
  • Table 6. Refund or balance owing

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 graduated rate estate 104(23)(d)
10100 to 14600
  • 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
  • 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 graduated rate estate 104(23)(d)
20700 to 23200 All deductions from lines 20700 to 23200 that are allowable

Generally, none of these deductions can be claimed

 Same as for the rights or things 70(2) return Same as for the rights or things 70(2) return
23210 Federal COVID-19 benefits repayment not applicable not applicable not applicable
23500 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 graduated rate estate 104(23)(d)
24400 Canadian Forces personnel and police deduction Table Note 7 not applicable not applicable
24900 Security options deductions Table Note 7 not applicable not applicable
25000 Other payments not applicable not applicable not applicable
25100 to 25500 Losses or other deductions no no no
25600 Vow of perpetual poverty yes not applicable not applicable
Table 4. Federal non-refundable tax credits Table Note 12
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 graduated rate estate 104(23)(d)
30000 to 30450, 30500 All personal amounts (including the Canada caregiver amount) yes – in full yes – in full yes – in full
Table 5. Federal non-refundable tax credits Table Note 12 – 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 graduated rate estate 104(23)(d)
30800 CPP or QPP contributions Table Note 7 not applicable not applicable
31000 CPP or QPP contributions on self-employed income not applicable yes not applicable
31200 EI premiums Table Note 7 not applicable not applicable
31220 Volunteer firefighters' amount yes yes yes
31240 Search and rescue volunteer amount yes yes yes
31260 Canada employment amount yes no no
31270 Home buyers' amount yes yes yes
31285 Home accessibility expenses yes yes yes
31300 Adoption expenses yes yes yes

31350

 Digital news subscription expenses yes yes yes
31400 Pension income amount Table Note 8 not applicable Table Note 8
31600 Disability amount yes yes yes
31800 Disability amount transferred from a dependant yes yes yes
31900 Interest on student loans yes yes yes
32300 Tuition, education, and textbook amounts yes yes yes
32400 Tuition amount transferred from a child or grandchild yes yes yes
32600 Amounts transferred from spouse or common-law partner no no no
33099 Medical expenses Table Note 9 Table Note 9 Table Note 9
34000 Charitable donations Table Note 10 Table Note 10 Table Note 10
34200 Cultural and ecological gifts 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 graduated rate estate 104(23)(d)
41200 investment tax credit no no no
42200 social benefits repayment Table Note 5 not applicable not applicable
40425 federal dividend tax credit Table Note 11 not applicable Table Note 11
40427 minimum tax carryover no no no
45200 refundable medical expense supplement no no no
45300 Canada workers benefit (CWB) no no no
45350 Canada training credit (CTC) yes yes yes
46900 Eligible educator school supply tax credit
 no no no
47555 Canadian journalism labour tax credit no no no
47556 Return of fuel charge proceeds to farmers tax credit yes yes no
47557 Air quality improvement tax credit no yes no

Table Notes

Footnote 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
  • they are for a pay period that ended before the date of death

Return to footnote1 Referrer

Footnote 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 their inventory at nil is also a rights or things.

Return to footnote2 Referrer

Footnote 3

This includes harvested farm crops and livestock that is not part of the basic herd. For more information, see Archived Interpretation Bulletins IT-234, Income of deceased persons - Farm crops, and IT-427R, Livestock of Farmers.

Return to footnote3 Referrer

Footnote 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 their total income. For more information about rights or things, see Archived Interpretation Bulletin IT-212R3, Income of Deceased Persons - Rights or Things, and its Special Release.

Return to footnote4 Referrer

Footnote 5

If OAS or EI benefits have been reported on this return, this amount can be claimed.

Return to footnote5 Referrer

Footnote 6

Claims split between returns cannot be more than the total that could be allowed if you were only filing the final return.

Return to footnote6 Referrer

Footnote 7

If related employment income has been reported on this return, this amount can be claimed.

Return to footnote7 Referrer

Footnote 8

If pension or annuity income has been entered on line 11500 or line 12900 of this return, this amount can be claimed.

Return to footnote8 Referrer

Footnote 9

The medical expenses can be split between the returns. Allowable medical expenses have to be reduced by the lesser of $2,479 or 3% of the total net income reported on all the returns in the same proportion as the medical expenses claimed.

Return to footnote9 Referrer

Footnote 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 be more than the eligible amount of charitable donations.

Return to footnote10 Referrer

Footnote 11

If dividend income has been reported on this return, this amount can be claimed.

Return to footnote11 Referrer

Footnote 12

If the deceased was a resident of a province or territory other than Quebec, they may now also be able to claim provincial or territorial tax credits.

Return to footnote12 Referrer

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Date modified:
2023-01-24