Amounts you can claim only against certain income

Source URL

http://www.cra-arc.gc.ca/tx/ndvdls/lf-vnts/dth/ptnl/clm-eng.html

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

Amounts you can claim only against certain income

There are some amounts you can only claim on those returns on which you report the related income. The amounts are:

  • Canadian Forces personnel and police deduction (Line 244);
  • employee home relocation loan deduction (Line 248);
  • security options deductions (stock options and shares) (Line 249);
  • vow of perpetual poverty deduction (Line 256);
  • Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions (Line 308 or Line 310);
  • employment insurance premiums (Line 312);
  • pension income amount (Line 314);
  • Canada employment amount (Line 363);
  • social benefits repayment (Line 422); and
  • federal dividend tax credit (Line 425).

Example

A deceased person's total employment income in the year of death was $30,000, and the CPP contribution was $800. Of the $30,000, $1,000 is a right or thing. Of the $800, $27 is the CPP contribution the person paid on the $1,000. You decide to file a return for rights or things.

On the final return, you report income of $29,000 and claim a CPP contribution of $773. On the return for rights or things, you include income of $1,000 and claim a CPP contribution of $27.

There are certain amounts you cannot normally claim on an optional return. They include:

  • registered pension plan (RPP) deduction (Line 207);
  • registered retirement savings plan (RRSP)/pooled registered pension plan (PRPP) deduction (Line 208);
  • annual union, professional, or like dues (Line 212);
  • child care expenses (Line 214);
  • disability supports deduction (Line 215);
  • allowable business investment losses (ABILs) (Line 217);
  • moving expenses (Line 219);
  • support payments made (Line 220);
  • carrying charges and interest expenses (Line 221);
  • exploration and development expenses (Line 224);
  • losses from other years (Lines 251, 252, 253);
  • capital gains deduction (Line 254);
  • northern residents deduction (Line 255); and
  • amounts transferred from a spouse or common-law partner (Line 326).

You may be able to claim these amounts on the Final return.

For more information on other credits, see Chart 1.

Forms and publications

Date modified:
2016-01-05