Claim deductions and tax credits
On this page
How to claim
All deductions and tax credits can be claimed on the Final Return for the person who died.
However, if you are filing one or more optional T1 returns, you may also be able to:
- split certain deductions or tax credits between the returns
- when you split an amount, the total of the claims cannot be more than what would have been allowed if you were only filing the Final Return
- for lines 30000 to 30450 and 30500, claim the full credit amount for each return that you file
You cannot deduct personal expenses such as:
- funeral expenses
- probate fees
- fees to administer the estate
Keep in mind that you can only file an optional T1 return if the person who died had eligible income to report on the optional return.
The T3 Trust Income Tax and Information Return (T3 Return) has separate deductions and credits that may be claimed by the estate after the date of death.
Deductions and tax credits on the Final Return and optional T1 returns
Filter by common topics:
| Line number | Description | Claim or split on | filter category |
|---|---|---|---|
| 20700 | Registered pension plan (RPP) deduction Can only be claimed on a Rights or Things Return if any related T4 income is reported on that return. |
|
net-filter |
| 20800 | RRSP deduction |
|
net-filter |
| 20805 | FHSA deduction |
|
net-filter |
| 21000 | Deduction for elected split-pension amount |
|
net-filter |
| 21200 | Annual union, professional, or like dues Can be claimed on a Rights or Things Return if income relating to the dues is reported on that return. |
|
net-filter |
| 21300 | Universal child care benefit (UCCB) repayment Can be claimed on a Rights or Things Return if the repayments related to the benefit were received after the date of death. |
|
net-filter |
| 21400 | Child care expenses |
|
net-filter |
| 21500 | Disability supports deduction |
|
net-filter |
| 21699 and 21700 |
Can only be claimed on a Rights or Things Return or Partner or Proprietor Return if income relating to the investment loss is reported on those returns. |
|
net-filter |
| 21900 |
Can only be claimed on a Rights or Things Return if income relating to the moving expenses is reported on that return. |
|
net-filter |
| 21999 and 22000 |
Can only be claimed on a Rights or Things Return if the payment is applicable to that return. |
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net-filter |
| 22100 | Carrying charges, interest expenses, and other expenses |
|
net-filter |
| 22200 | Deduction for CPP or QPP contributions on self-employment income and other earnings |
|
net-filter |
| 22215 | Deduction for CPP or QPP enhanced contributions on employment income Refer to CPP or QPP contributions |
|
net-filter |
| 22300 | Deduction for PPIP premiums on self-employment income Quebec residents only. Can only be claimed on the optional T1 returns provided there are insurable earnings on those returns. |
|
net-filter |
| 22400 | Exploration and development expenses Can only be claimed on a Rights or Things Return if income relating to the exploration or development is reported on that return. |
|
net-filter |
| 22900 |
Includes:
Can only be claimed on a Rights or Things Return if income relating to the employment is reported on that return. |
|
net-filter |
| 23100 |
Can only be claimed on a Rights or Things Return if income relating to the residence is reported on that return. |
|
net-filter |
| 23200 |
Includes:
Can only be claimed on a Rights or Things Return if income relating to the other deductions is reported on that return. |
|
net-filter |
| 23210 | COVID-19 benefits repayment |
|
net-filter |
| 23500 |
Can only be claimed on the Rights or Things Return if OAS or EI benefits are reported on that return. |
|
net-filter |
| 24400 | Canadian Armed Forces personnel and police deduction Can be claimed on a Rights or Things Return if related employment income has been reported on that return. |
|
taxable-filter |
| 24900 |
Can be claimed on a Rights or Things Return if related employment income has been reported on that return. |
|
taxable-filter |
| 25000 |
Includes:
Net federal supplements can be claimed on a Rights or Things Return if related income has been reported on that return. |
|
taxable-filter |
| 25100 | Limited partnership losses of other years |
|
taxable-filter |
| 25200 | Non-capital losses of other years |
|
taxable-filter |
| 25300 | Net capital losses of other years |
|
taxable-filter |
| 25400 | Capital gains deduction |
|
taxable-filter |
| 25500 |
Includes:
|
|
taxable-filter |
| 25600 |
Includes:
|
|
taxable-filter |
| 30000 |
Claim the full credit on all returns you file. |
|
credits-filter |
| 30100 |
Claim the full credit on all returns you file. |
|
credits-filter |
| 30300 | Spouse or common-law partner amount Claim the full credit on all returns you file. Prorate amount if non-resident for part of the final year 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. |
This amount is not allowed on early-filed returns. |
credits-filter |
| 30400 | Amount for an eligible dependant Claim the full credit on all returns you file. Use the net income of the dependant for the whole year, not just up to the deceased's date of death. |
This amount is not allowed on early-filed returns. |
credits-filter |
| 30425 | Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older Claim the full credit on all returns you file |
This amount is not allowed on early-filed returns. |
credits-filter |
| 30450 | Canada caregiver amount for other infirm dependants age 18 or older Claim the full credit on all returns you file Use the net income of the dependant for the whole year, not just up to the deceased's date of death. |
This amount is not allowed on early-filed returns. |
credits-filter |
| 30500 | Canada caregiver amount for infirm children under 18 years of age Claim the full credit on all returns you file. |
This amount is not allowed on early-filed returns. |
credits-filter |
| 30800 | Base CPP or QPP contributions through employment income |
|
split-filter |
| 31000 | Base CPP or QPP contributions on self-employment income and other earnings |
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split-filter |
| 31200 | Employment insurance premiums through employment Can be claimed on a Rights or Things Return if related employment income has been reported on that return. |
|
split-filter |
| 31220 | Volunteer firefighters' amount The total amount claimed on all returns cannot exceed the allowable amount for the calendar year. |
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split-filter |
| 31240 | Search and rescue volunteers' amount The total amount claimed on all returns cannot exceed the allowable amount for the calendar year. |
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split-filter |
| 31260 | Canada employment amount |
|
split-filter |
| 31270 |
The total amount claimed on all returns cannot exceed the allowable amount for the calendar year. |
|
split-filter |
| 31285 |
The total amount claimed on all returns cannot exceed the allowable amount for the calendar year. |
|
split-filter |
| 31300 |
The total amount claimed on all returns cannot exceed the allowable amount for the calendar year. |
|
split-filter |
| 31350 | Digital news subscription expenses The total amount claimed on all returns cannot exceed the allowable amount for the calendar year. |
|
split-filter |
| 31400 |
If pension or annuity income has been reported on line 11500 or line 12900 of the Rights or Things Return or Income from a Graduated Rate Estate Return, this amount can be claimed on that return. The total amount claimed on all returns cannot exceed the allowable amount for the calendar year. |
|
split-filter |
| 31600 |
The total amount claimed on all returns cannot exceed the allowable amount for the calendar year. |
|
split-filter |
| 31800 | Disability amount transferred from a dependant The total amount claimed on all returns cannot exceed the allowable amount for the calendar year. |
|
split-filter |
| 31900 | Interest paid on your student loans The total amount claimed on all returns cannot exceed the allowable amount for the calendar year. |
|
split-filter |
| 32300 | Your tuition, education, and textbook amounts The total amount claimed on all returns cannot exceed the allowable amount for the calendar year. |
|
split-filter |
| 32400 | Tuition amount transferred from a child or grandchild The total amount claimed on all returns cannot exceed the allowable amount for the calendar year. |
|
split-filter |
| 32600 | Amounts transferred from your spouse or common-law partner Also applies to:
|
|
split-filter |
| 33099 and 33199 | Eligible medical expenses you can claim on your tax return The medical expenses can be split between the returns. Allowable medical expenses have to be reduced by the lesser of $2,635 or 3% of the total net income reported on all the returns in the same proportion as the medical expenses claimed. |
|
split-filter |
| 34200 |
|
split-filter | |
| 34900 | Charitable Donations |
|
split-filter |
| 40425 |
If dividend income has been reported on the Rights or Things Return or the Income from a Graduated Rate Estate Return, this amount can be claimed. |
|
refund-filter |
| 40427 |
|
refund-filter | |
| 41200 |
|
refund-filter | |
| 42200 |
Can only be claimed on the Rights or Things Return if OAS or EI benefits are reported there. |
|
refund-filter |
| 45200 |
|
refund-filter | |
| 45300 | Canada workers benefit (CWB) |
|
refund-filter |
| 45350 |
The total amount claimed on all returns cannot exceed the allowable amount for the calendar year. |
|
refund-filter |
| 45355 | Multigenerational home renovation tax credit (MHRTC) The total amount claimed on all returns cannot exceed the allowable amount for the calendar year. |
|
refund-filter |
| 46900 | Eligible educator school supply tax credit |
|
refund-filter |
| 47555 | Canadian journalism labour tax credit |
|
refund-filter |
| 47556 | Return of fuel charge proceeds to farmers tax credit |
|
refund-filter |
| 47557 | Air quality improvement tax credit |
|
refund-filter |
For more details on how to calculate specific deductions and tax credits on the Final Return and optional T1 returns, refer to Guide T4011, Preparing Returns for Deceased Persons.
Deductions and tax credits on a T3 Return
| Line number | Description | Found on |
|---|---|---|
| 14 | Carrying charges and interest expenses | Line 17 of Schedule 8 |
| 15 to 17 | Trustee fees | |
| 18 | Allowable business investment losses | |
| 19 | Other deductions from total income | |
| 22 | Taxable benefits (Upkeep, maintenance, and taxes of a property used or occupied by a beneficiary) | |
| 23 | Value of other benefits to a beneficiary | |
| 26 | Amounts paid or payable to beneficiaries | |
| 33 | Non-capital losses of other years | |
| 34 | Net-capital losses of other years | |
| 35 | Foreign income exempt from tax in Canada | |
| 36 | Non-profit organizations (subparagraph 149(5)(f)(i)) | |
| 37 | Farming or fishing losses of other years Refer to Farming and fishing income property |
|
| 38 | Restricted farm losses of other years Refer to Farming and fishing income property |
|
| 39 | Limited partnership losses of other years | |
| 50 | Refundable Quebec abatement | Line 34 of Schedule 11, or line 55 of Schedule 12 |
| 51 | Refundable investment tax credit | Form T2038(IND) |
| 52 | Capital gains refund Line 52 does not apply for GREs and other testamentary trusts. |
Form T184 |
| 53 | Part XII.2 tax credit | Box 38 of a T3 slip |
| 54 | Newfoundland and Labrador research and development tax credit | |
| 55 | British Columbia mining exploration tax credit | |
| 56 | Federal environmental trust tax credit | |
| 57 | British Columbia environmental trust tax credit | |
| 58 | Saskatchewan environmental trust tax credit | |
| 59 | Canadian journalism labour tax credit | |
| 60 | Yukon research and development tax credit | |
| 61 | Manitoba paid work experience tax credit | |
| 62 | Manitoba odour-control tax credit | |
| 63 | Manitoba green energy equipment tax credit | |
| 64 | Return of fuel charge proceeds to farmers tax credit | |
| 65 | British Columbia clean building tax credit | |
| 66 | Ontario environmental tax credit | |
| 67 | Yukon Business Carbon Price Rebate | |
| 13 of Schedule 11 | Dividend tax credit for eligible dividends | Line 24 of Schedule 8 |
| 14 of Schedule 11 | Dividend tax credit for dividends other than eligible dividends | Line 31 of Schedule 8 |
| 23 of Schedule 11 | Federal foreign tax credit | T5 slip, T3 slip, T5013 slip |
| 30 of Schedule 11A | Donations and gifts tax credit | Cannot exceed Schedule 11 line 12 minus line 15; if negative, enter "0" |
For more details on specific deductions and tax credits on the T3 Return, refer to the Guide T4013, T3 Trust Guide.
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