If the deceased was a resident of Canada from January 1 to the date of death, claim the full personal amounts.

If the deceased was a resident of Canada for part of the time from January 1 to the date of death, you may have to prorate the personal amounts. To do so, multiply the personal amount by the number of days the deceased lived in Canada and divide the result by the number of days in the year. The result is the amount you can claim on the deceased's return. If the deceased immigrated to Canada in the year of death, see Benefits, credits, and taxes for newcomers. If the deceased emigrated from Canada in the year of death, see Leaving Canada (emigrants).

The credits referred to in this section are federal credits, which are claimed on the deceased's return. If the deceased was a resident of a province or territory other than Quebec, use the appropriate form included in the income tax package to calculate their provincial or territorial tax credits.

Line 30000 – Basic personal amount

See Line 30000 on the return to calculate the basic personal amount for the year.

Line 30100 – Age amount

If the deceased was 65 or older, and their net income is less than $92,480, you can claim all or part of the age amount. The amount you can claim will depend on the deceased's net income for the year. See line 30100 of the Federal Worksheet.

Line 30300 – Spouse or common-law partner amount

If the net income of the spouse or common-law partner is less than the basic personal amount for the deceased (or the basic personal amount plus $2,350 if the spouse or common-law partner was dependent on the deceased because of an impairment in physical or mental functions—see Line 30300), you may be able to claim all or part of this amount. Use the net income of the spouse or common-law partner for the whole year, not just up to the deceased's date of death.

Line 30400 – Amount for an eligible dependant

If the deceased is entitled to claim this amount, use the dependant's net income for the whole year, not just up to the deceased's date of death. Calculate the amount for Line 30400 on Schedule 5, and enter it on the deceased's return.

Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older

You may be able to claim this amount if the deceased cared for their spouse or common-law partner or an eligible dependant 18 years of age or older. Calculate the amount for Line 30425 on Schedule 5, and enter it on the deceased's return. For more information, see Guide RC4064, Disability-Related Information.

Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older

If the deceased is entitled to claim this amount, use the dependant's net income for the whole year, not just up to the deceased's date of death. Calculate the amount for Line 30450 on Schedule 5 and enter it on the deceased's return.

Lines 30499 and 30500 – Canada caregiver amount for infirm children under 18 years of age

You can claim an amount for the deceased for each of the deceased’s or the deceased’s spouse’s or common-law partner’s children who meets all of the following conditions:

• they are under 18 years of age at the end of the year
• they lived with both the deceased and the deceased’s spouse or common-law partner throughout the year (or up to the date of death in the case of the deceased)
• they are dependent on others because of an impairment in physical or mental functions and will likely continue to be dependent on others for an indefinite duration

There are also certain situations where you can claim this amount for the deceased, even if the child did not live throughout the year with the deceased and the deceased’s spouse or common-law partner.

For more information, see Line 30500.

Forms and publications

• Federal Income Tax and Benefit Guide
• Guide T4011, Preparing Returns for Deceased Persons