Lines 300 to 306, 367 - Personal amounts

If the deceased was a resident of Canada from January 1 to the date of death, claim the full personal amounts.

If the deceased was a resident of Canada for part of the time from January 1 to the date of death, you may have to prorate the personal amounts. To do so, multiply the personal amount by the number of days the deceased lived in Canada and divide the result by the number of days in the year. The result is the amount you can claim on the deceased's return. If the deceased immigrated to Canada in the year of death, see Newcomers to Canada. If the deceased emigrated from Canada in the year of death, see Leaving Canada.

The credits we refer to in this section are federal credits, which are claimed on Schedule 1, Federal Tax. If the deceased was a resident of a province or territory other than Quebec, use the appropriate form included in the forms book to calculate his or her provincial or territorial tax credits. For more information, see Form 428 for the province or territory where the deceased lived at the time of death.

Line 300 - Basic personal amount
Claim the full basic personal amount for the year. For more information, see Line 300.

Line 301 - Age amount
If the deceased was 65 or older, and his or her net income is less than $83,427, you can claim all or part of the age amount. The amount you can claim will depend on the deceased's net income for the year. For more information, see Line 301.

Line 303 - Spouse or common-law partner amount
If the net income of the spouse or common-law partner for the year is less than the base amount shown at line 303 on Schedule 1, Federal tax, you may be able to claim all or part of this amount. Use the net income of the spouse or common-law partner for the whole year, not just up to the deceased's date of death. For more information, see Line 303.

Line 305 - Amount for an eligible dependant
If the deceased is entitled to claim this amount, use the dependant's net income for the whole year, not just up to the deceased's date of death. For more information, see Line 305. Calculate the amount for line 305 on Schedule 5, and report it on Schedule 1.

Line 306 - Amount for infirm dependants age 18 or older
If the deceased is entitled to claim this amount, use the dependant's net income for the whole year, not just up to the deceased's date of death. For more information, see Line 306.

Lines 352 and 367 - Family caregiver amount for infirm children under 18 years of age

The deceased can claim an amount for each of the deceased’s or the deceased’s spouse’s or common-law partner’s children who:

• are under 18 years of age at the end of the year;
• lived with both the deceased and the deceased’s spouse or common-law partner throughout the year (or up to the date of death in the case of the deceased); and
• have an impairment in physical or mental functions.

For information, see lines 352 and 367.

Forms and publications

• General Income Tax and Benefit Guide
• Guide T4011, Preparing Returns for Deceased Persons

Date modified:

2017-01-04