Claim deductions and tax credits

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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:

You cannot deduct personal expenses such as:

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:

Deductions and tax credits for the Final Return and optional T1 returns
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.

  • Final
  • Rights or Things
net-filter
20800 RRSP deduction
  • Final
net-filter
20805 FHSA deduction
  • Final
net-filter
21000 Deduction for elected split-pension amount
  • Final
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.

  • Final
  • Rights or Things
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.

  • Final
  • Rights or Things
net-filter
21400 Child care expenses
  • Final
net-filter
21500 Disability supports deduction
  • Final
net-filter
21699 and 21700

Business investment loss

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.

  • Final
  • Rights or Things
  • Partner or Proprietor
net-filter
21900

Moving expenses

Can only be claimed on a Rights or Things Return if income relating to the moving expenses is reported on that return.

  • Final
  • Rights or Things
net-filter
21999 and 22000

Support payments made

Can only be claimed on a Rights or Things Return if the payment is applicable to that return.

  • Final
  • Rights or Things
net-filter
22100 Carrying charges, interest expenses, and other expenses
  • Final
net-filter
22200 Deduction for CPP or QPP contributions on self-employment income and other earnings
  • Final
  • Rights or Things
  • Partner or Proprietor
net-filter
22215

Deduction for CPP or QPP enhanced contributions on employment income

Refer to CPP or QPP contributions

  • Final
  • Rights or Things
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.

  • Final
  • Rights or Things
  • Partner or Proprietor
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.

  • Final
  • Rights or Things
net-filter
22900

Other employment expenses

Includes:

  • Salaried employees
  • Commission employees
  • Home office expenses for employees
  • Transportation employees
  • Forestry operations
  • Employed artists
  • Employed tradespersons (including apprentice mechanics)
  • Supplies
  • Labour Mobility Deduction

Can only be claimed on a Rights or Things Return if income relating to the employment is reported on that return.

  • Final
  • Rights or Things
net-filter
23100

Clergy residence deduction

Can only be claimed on a Rights or Things Return if income relating to the residence is reported on that return.

  • Final
  • Rights or Things
net-filter
23200

Other deductions

Includes:

  • Income amounts repaid
  • Legal fees
  • Other deductible amounts

Can only be claimed on a Rights or Things Return if income relating to the other deductions is reported on that return.

  • Final
  • Rights or Things
net-filter
23210 COVID-19 benefits repayment
  • Final
net-filter
23500

Social benefits repayment

Can only be claimed on the Rights or Things Return if OAS or EI benefits are reported on that return.

  • Final
  • Rights or Things
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.

  • Final
  • Rights or Things
taxable-filter
24900

Security options deductions

Can be claimed on a Rights or Things Return if related employment income has been reported on that return.

  • Final
  • Rights or Things
taxable-filter
25000

Other payments deduction

Includes:

  • Workers' compensation benefits
  • Social assistance payments
  • Net federal supplements

Net federal supplements can be claimed on a Rights or Things Return if related income has been reported on that return.

  • Final
  • Rights or Things (for net federal supplements only)
taxable-filter
25100 Limited partnership losses of other years
  • Final
taxable-filter
25200 Non-capital losses of other years
  • Final
taxable-filter
25300 Net capital losses of other years
  • Final
taxable-filter
25400 Capital gains deduction
  • Final
taxable-filter
25500

Northern residents deductions

Includes:

  • Residency deduction
  • Deduction for travel benefits
  • Final
taxable-filter
25600

Additional deductions

Includes:

  • Adult basic education tuition assistance
  • Employees of prescribed international organizations
  • Exempt foreign income
  • Vow of perpetual poverty
  • Final
  • Rights or Things (for vow of perpetual poverty only)
taxable-filter
30000

Basic personal amount

Claim the full credit on all returns you file.

Prorate amount if non-resident for part of the final year

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
credits-filter
30100

Age amount

Claim the full credit on all returns you file.

Prorate amount if non-resident for part of the final year

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
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.

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate

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.

Prorate amount if non-resident for part of the final year

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate

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

Prorate amount if non-resident for part of the final year

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate

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.

Prorate amount if non-resident for part of the final year

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate

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.

Prorate amount if non-resident for part of the final year

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate

This amount is not allowed on early-filed returns.

credits-filter
30800 Base CPP or QPP contributions through employment income
  • Final
  • Rights or Things
split-filter
31000 Base CPP or QPP contributions on self-employment income and other earnings
  • Final
  • Partner or Proprietor
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.

  • Final
  • Rights or Things
split-filter
31220

Volunteer firefighters' amount

The total amount claimed on all returns cannot exceed the allowable amount for the calendar year.

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
split-filter
31240

Search and rescue volunteers' amount

The total amount claimed on all returns cannot exceed the allowable amount for the calendar year.

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
split-filter
31260 Canada employment amount
  • Final
  • Rights or Things
split-filter
31270

Home buyers' amount

The total amount claimed on all returns cannot exceed the allowable amount for the calendar year.

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
split-filter
31285

Home accessibility expenses

The total amount claimed on all returns cannot exceed the allowable amount for the calendar year.

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
split-filter
31300

Adoption expenses

The total amount claimed on all returns cannot exceed the allowable amount for the calendar year.

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
split-filter
31350

Digital news subscription expenses

The total amount claimed on all returns cannot exceed the allowable amount for the calendar year.

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
split-filter
31400

Pension income amount

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.

  • Final
  • Rights or Things
  • Income from a Graduated Rate Estate
split-filter
31600

Disability amount for self

The total amount claimed on all returns cannot exceed the allowable amount for the calendar year.

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
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.

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
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.

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
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.

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
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.

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
split-filter
32600

Amounts transferred from your spouse or common-law partner

Also applies to:

  • Disability tax credit
  • Final
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.

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
split-filter
34200

Cultural and ecological gifts

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
split-filter
34900

Charitable Donations
Refer to Donations and gifts

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
split-filter
40425

Federal dividend tax credit

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.

  • Final
  • Rights or Things
  • Income from a Graduated Rate Estate
refund-filter
40427

Minimum tax carryover

  • Final
refund-filter
41200

Investment tax credit

  • Final
refund-filter
42200

Social benefits repayment

Can only be claimed on the Rights or Things Return if OAS or EI benefits are reported there.

  • Final
  • Rights or Things
refund-filter
45200

Refundable medical expense supplement

  • Final
refund-filter
45300 Canada workers benefit (CWB)
  • Final
refund-filter
45350

Canada training credit (CTC)

The total amount claimed on all returns cannot exceed the allowable amount for the calendar year.

  • Final
  • Rights or Things
  • Partner or Proprietor
  • Income from a Graduated Rate Estate
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.

  • Final
  • Rights or Things
  • Partner or Proprietor
refund-filter
46900 Eligible educator school supply tax credit
  • Final
refund-filter
47555 Canadian journalism labour tax credit
  • Final
refund-filter
47556 Return of fuel charge proceeds to farmers tax credit
  • Final
  • Rights or Things
  • Partner or Proprietor
refund-filter
47557 Air quality improvement tax credit
  • Final
  • Partner or Proprietor
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

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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