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)
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 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 universal child care benefit (UCCB) 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)
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	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)
244	Canadian Forces personnel and police deduction	Table Note 7	not applicable	not applicable
248	home relocation loans	Table Note 7	not applicable	not applicable
249	security options deductions	Table 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

Table 4. Federal non- refundable tax credits ^{Table Note 13}

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)
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

Table 5. Federal non- refundable tax credits ^{Table Note 13} - 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)
308	CPP or QPP contributions	Table Note 7	not applicable	not applicable
310	CPP or QPP contributions on self-employed income	not applicable	yes	not applicable
312	EI premiums	Table Note 7	not applicable	not applicable
313	adoption expenses	yes	yes	yes
314	pension income amount	Table Note 8	not applicable	Table 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	Table Note 9	Table Note 9	Table Note 9
340	charitable donations	Table Note 10	Table Note 10	Table Note 10
342	cultural and ecological gifts	yes	yes	yes
362	volunteer firefighters' amount	yes	yes	yes
363	Canada employment amount	yes	no	no
364	public transit amount	yes	yes	yes
369	home buyers' amount	yes	yes	yes
370	children's arts amount	yes	yes	yes
395	search and rescue volunteer amount	yes	yes	yes
398	home accessibility expenses	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)
412	investment tax credit	no	no	no
422	social benefits repayment	Table Note 5	not applicable	not applicable
425	federal dividend tax credit	Table Note 11	not applicable	Table Note 11
427	minimum tax carryover	no	no	no
452	refundable medical expense supplement Table Note 12	no	no	no
459	Children's fitness tax credit	no	no	no

Table Notes

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.

Return to table note 1 referrer

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.

Return to table note 2 referrer

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.

Return to table note 3 referrer

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.

Return to table note 4 referrer

Table note 5

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

Return to table note 5 referrer

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.

Return to table note 6 referrer

Table note 7

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

Return to table note 7 referrer

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.

Return to table note 8 referrer

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.

Return to table note 9 referrer

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.

Return to table note 10 referrer

Table note 11

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

Return to table note 11 referrer

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.

Return to table note 12 referrer

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.

Return to table note 13 referrer

Date modified:

2017-01-04