What's new for the completion of returns for deceased individuals

Canada Child Tax Benefit

Beginning in July 2016, the Canada child benefit (CCB) replaced the Canada child tax benefit (CCTB), the National child benefit supplement (NCBS), and the Universal child care benefit (UCCB) programs.

Estate Donations

For deaths that occur after 2015, charitable donations made by will and designation donations (direct distribution of proceeds to a qualified donee who is the beneficiary of a registered retirement savings plan, registered retirement income fund, tax-free savings account, or life insurance policy) are no longer deemed to be made by an individual immediately before the individual's death. Instead, these donations are deemed to be made by the individual's estate. For more information, see Line 349 - Donations and Gifts.

Home accessibility expenses

You may be able to claim an amount on the deceased's final return for eligible expenses incurred for work performed or goods acquired for an eligible dwelling. For more information, see Line 398 - Home accessibility expenses.

Disposition of a principal residence

If there was a disposition (deemed or otherwise) of the deceased’s principal residence in 2016, the sale must now be reported, along with any principal residence designation, on Schedule 3, Capital Gains (or Losses). Go to Reporting the sale of your principal residence for individuals (other than trusts) and select question 10 for more information on reporting requirements. See also Chapter 6, in Guide T4037, Capital Gains.
Under proposed changes, the CRA will be able to accept a late designation in certain circumstances, but a penalty may apply. For more information, go to Reporting the sale of your principal residence for individuals (other than trusts) and select question 7.

Date modified:

2017-01-04