No. These are personal expenses and cannot be deducted.

That depends on who received the death benefit. A death benefit is income of either the estate or the beneficiary who receives it. Up to $10,000 of the total of all death benefits paid (other than CPP or QPP death benefits) is not taxable. If the beneficiary received the death benefit, see line 130 in the General Income Tax and Benefit Guide. If the estate received the death benefit, see the T4013, T3 - Trust guide.

A CPP or QPP death benefit paid to the estate must be reported on the T3 Trust Income Tax and Information Return for the estate of the deceased in the year it is received by the estate. The estate will pay tax on that amount unless the death benefit is payable to a beneficiary in the year it is received by the estate, in which case a T3 slip will be issued in the beneficiary's name and the beneficiary will be required to include the amount on his or her T1 return. For deaths occurring after 2015, the resulting estate cannot elect to have the benefit taxed in the estate if it is actually income of the beneficiary in the year and the estate otherwise has taxable income.

Where the CPP or QPP death benefit is the only income of the estate and a T3 return is not required to be filed, the death benefit can be reported directly on the T1 return of the beneficiary.

The amount of the CPP or QPP death benefit is shown in box 18 of Form T4A(P), Statement of Canada Pension Plan Benefits. Do not report this amount on the return for the deceased person. Unlike a death benefit that an employer may pay to the estate or to a named beneficiary, this benefit is not eligible for the $10,000 death benefit exemption. You have to report all other CPP or QPP benefits on the deceased's return. For more information see line 114 - CPP or QPP benefits.

Vacation pay is income of the deceased person and can be reported on a return for rights or things. Payment for unused sick leave is considered a death benefit and is income
of the estate or beneficiary who receives it. For more information, see IT508, Death Benefits.

When the holder of a deposit or an annuity contract under a TFSA dies, the holder is considered to have received, immediately before death, an amount equal to the fair market value (FMV) of all the property held in the TFSA at the time of death. As a result, no income should be reported by the deceased on the final return or any optional returns. After the holder's death, the annuity contract is no longer considered a TFSA and all earnings after the holder's death are taxable to the beneficiaries in the year they receive this income. For more information, see Guide RC4466, Tax-Free Savings Account (TFSA), Guide for Individuals.

No. The only instalments we require are those that were due before the date of death but not paid.

Since the payments are an advance on purchases for the current calendar year, you have to return GST/HST credit payments that were paid to the deceased after their death. If the deceased was single and the estate is entitled to the payment, another payment will be issued to the estate. However, the payment that was issued to the deceased person must be returned to us before we reissue the payment to the estate. For more information, see GST/HST credit.