For general information on deductions the deceased may be entitled to, see lines 20600 to 23600 at All deductions, credits, and expenses.

Additional information relating to line 20800 and 21000 that is specific to a deceased person's tax return is explained below.

Line 20800 – RRSP deduction

Use this line to deduct contributions the deceased made before their death to their own registered retirement savings plan (RRSP), specified pension plan (SPP), or pooled registered pension plan (PRPP), and to the deceased's spouse or common-law partner's RRSPs, or SPPs, but do not include repayments under a Home Buyers' Plan (HBP) or Lifelong Learning Plan (LLP).

Specified Pension Plan (SPP) contributions generally have the same rules as RRSP contributions. A PRPP is a retirement savings option for individuals, including those who are self employed, who do not have access to a workplace pension plan. For more information, go to The Pooled Registered Pension Plan (PRPP) or see Guide T4040, RRSPs and Other Registered Plans for Retirement.

After a person dies, no one can contribute to the deceased person's RRSPs, PRPPs, or SPPs. However, the deceased individual's legal representative can make contributions to the surviving spouse's or common-law partner's RRSPs or SPPs 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 2022 is usually based on the deceased's 2022 RRSP deduction limit. You can also deduct amounts for contributions the deceased made for certain amounts the deceased received and transferred to an RRSP, RPP, or PRPP.

For more information, see Guide T4040, RRSPs and Other Registered Plans for Retirement.

Line 21000 – Deduction for elected split-pension amount

If the deceased person jointly elected with their spouse or common-law partner to split pension income by completing Form T1032, Joint Election to Split Pension Income, the transferring spouse or common-law partner can deduct on this line, the elected split-pension amount from line 16 of that form.

Form T1032 must be filed by the filing due date for the 2022 return. This form must be attached to the paper return of both the deceased and their spouse or common-law partner.

Both the deceased person and their 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 the deceased person too.

Forms and publications

• Federal 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