Do not report the following amounts on a T1 Final return for a deceased person or a T3 return for a trust:

1. Retroactive adjustments to the following employment income when a collective agreement or other authorizing instrument has been signed after the date of death:
   • salary or wages (including overtime) from the end of the last pay period to the date of death
   • salary or wages (including overtime) for a pay period finished before the date of death, but paid after death
   • payment for vacation leave earned but not taken
2. Group term insurance such as the federal government's supplementary death benefit.