Net income

For general information on deductions the deceased may be entitled to, see lines 205 to 236.

Additional information relating to line 208 that is specific to a deceased person's tax return is explained below.

Line 208 - RRSP/PRPP deduction
Use this line to deduct registered retirement savings plan (RRSP) or eligible pooled registered pension plan (PRPP) contributions the deceased made before his or her death. These include contributions to both the deceased's RRSPs or PRPPs and the deceased's spouse or common-law partner's RRSPs, but do not include repayments under a Home Buyers' Plan or Lifelong Learning Plan.

Saskatchewan Pension Plan (SPP) contributions generally have the same rules as RRSP contributions.

After a person dies, no one can contribute to the deceased person's RRSPs or PRPPs. However, the deceased individual's legal representative can make contributions to the surviving spouse's or common-law partner's RRSPs in the year of death or during the first 60 days after the end of that year.

The amount you can deduct on the deceased's return for 2016 is usually based on the deceased's 2016 RRSP/PRPP deduction limit. You can also deduct amounts for contributions the deceased made for certain amounts the deceased received and transferred to an RRSP.

For more information on the RRSP deduction, see Line 208.

Line 210 - Deduction for elected split-pension amount
If the deceased person jointly elected with his or her spouse or common-law partner to split pension income by completing Form T1032, Joint Election to Split Pension Income, the pensioner can deduct on this line, the elected split-pension amount from line G of this form.

Form T1032 must be filed by the filing due date for the 2016 return. This form must be attached to the paper return of both the deceased and his or her spouse or common-law partner.

Both the deceased person and his or her spouse or common-law partner must have signed the Form T1032. If the form is being completed after the date of death, the surviving spouse or common-law partner and the legal representative of the deceased person's estate must sign the form. In some cases, the legal representative may be the spouse or common-law partner in which case this person must sign for of the deceased person too.

Forms and publications

• General Income Tax and Benefit Guide
• Guide T4011, Preparing Returns for Deceased Persons
• Guide T4040, RRSPs and Other Registered Plans for Retirement
• Form T1032, Joint Election to Split Pension Income

Date modified:

2017-01-04