Chart 1 - Returns for the year of death

The following tables list all types of income, deductions, and credits and indicate on what type of return each can or must be reported or claimed.

Table 1. Total Income
Table 2. Deductions for calculating net income
Table 3. Deductions for calculating taxable income - Split deductions
Table 4. Federal non-refundable tax credits
Table 5. Federal non-refundable tax credits - Split amounts
Table 6. Refund or balance owing

Options for reporting income, deductions, and credits

Table 1. Total Income
Line	Final return 70(1)	Return for rights or things 70(2)	Return for a partner or proprietor 150(4)	Return for income from a graduated rate estate 104(23)(d)
10100 to 14600	all income received before death all income from deemed dispositions all periodic payments (for example, rent, salary, and accrued interest)	salary, commissions, and vacation pay owed before the death and paid after death ^{Table Note 1} retroactive salary adjustments owed and paid after death Old Age Security (OAS), Canada Pension Plan/Quebec Pension Plan (CPP/QPP) paid after the date of death for the month of death CPP and Employment Insurance (EI) arrears accounts receivable, supplies, and inventory ^{Table Note 2} uncashed matured bond coupons bond interest earned but not received before death dividends declared before the date of death, but not received crops, livestock ^{Table Note 3} work in progress ^{Table Note 4}	income from the business from the end of the business' fiscal period ending in the calendar year of death to the date of death	income from the trust from the end of the trust's fiscal period ending in the calendar year of death to the date of death

Table 2. Deductions for calculating net income
Line	Final return 70(1)	Return for rights or things 70(2)	Return for a partner or proprietor 150(4)	Return for income from a graduated rate estate 104(23)(d)
20700 to 23200	all deductions from lines 20700 to 23200 that are allowable	generally, none of these deductions can be claimed	same as for the rights or things 70(2) return	same as for the rights or things 70(2) return
23210	Federal COVID-19 benefits repayment	not applicable	not applicable	not applicable
23500	social benefits repayments	^{Table Note 5}	not applicable	not applicable

Table 3. Deductions for calculating taxable income - Split deductions ^{Table Note 6}
Line	Final return 70(1)	Return for rights or things 70(2)	Return for a partner or proprietor 150(4)	Return for income from a graduated rate estate 104(23)(d)
24400	Canadian Forces personnel and police deduction	^{Table Note 7}	not applicable	not applicable
24900	security options deductions	^{Table Note 7}	not applicable	not applicable
25000	other payments	not applicable	not applicable	not applicable
25100 to 25500	losses or other deductions	no	no	no
25600	vow of perpetual poverty	yes	not applicable	not applicable

Table 4. Federal non-refundable tax credits ^{Table Note 12}
Line	Final return 70(1)	Return for rights or things 70(2)	Return for a partner or proprietor 150(4)	Return for income from a graduated rate estate 104(23)(d)
30000 to 30450, 30500	all personal amounts (including the Canada caregiver amount)	yes - in full	yes - in full	yes - in full

Table 5. Federal non-refundable tax credits ^{Table Note 12} - Split amounts ^{Table Note 6}
Line	Final return 70(1)	Return for rights or things 70(2)	Return for a partner or proprietor 150(4)	Return for income from a graduated rate estate 104(23)(d)
30800	CPP or QPP contributions	^{Table Note 7}	not applicable	not applicable
31000	CPP or QPP contributions on self-employed income	not applicable	yes	not applicable
31200	EI premiums	^{Table Note 7}	not applicable	not applicable
31220	volunteer firefighters' amount	yes	yes	yes
31240	search and rescue volunteer amount	yes	yes	yes
31260	Canada employment amount	yes	no	no
31270	home buyers' amount	yes	yes	yes
31285	home accessibility expenses	yes	yes	yes
31300	adoption expenses	yes	yes	yes
31350	Digital news subscription expenses	yes	yes	yes
31400	pension income amount	^{Table Note 8}	not applicable	^{Table Note 8}
31600	disability amount for self	yes	yes	yes
31800	disability amount transferred from a dependant	yes	yes	yes
31900	interest on student loans	yes	yes	yes
32300	tuition, education, and textbook amounts	yes	yes	yes
32400	tuition amount transferred from a child or grandchild	yes	yes	yes
32600	amounts transferred from spouse or common-law partner	no	no	no
33099	medical expenses	^{Table Note 9}	^{Table Note 9}	^{Table Note 9}
34000	charitable donations	^{Table Note 10}	^{Table Note 10}	^{Table Note 10}
34200	cultural and ecological gifts	yes	yes	yes

Table 6. Refund or balance owing
Line	Final return 70(1)	Return for rights or things 70(2)	Return for a partner or proprietor 150(4)	Return for income from a graduated rate estate 104(23)(d)
41200	investment tax credit	no	no	no
42200	social benefits repayment	^{Table Note 5}	not applicable	not applicable
40425	federal dividend tax credit	^{Table Note 11}	not applicable	^{Table Note 11}
40427	minimum tax carryover	no	no	no
45200	refundable medical expense supplement	no	no	no
45300	Canada workers benefit (CWB)	no	no	no
45350	Canada training credit (CTC)	yes	yes	yes
46900	Eligible educator school supply tax credit	no	no	no
47555	Canadian journalism labour tax credit	no	no	no
47556	Return of fuel charge proceeds to farmers tax credit	yes	yes	no
47557	Air quality improvement tax credit	no	yes	no

Table Notes

Footnote 1

Salary, commissions, and vacation pay are rights or things if both of these conditions are met:

the employer owed them to the deceased on the date of death
they are for a pay period that ended before the date of death

Return to footnote1 Referrer

Footnote 2

Accounts receivable, supplies on hand, and inventory are rights or things if the deceased's business used the cash method. The inventory of an artist who has elected to value their inventory at nil is also a rights or things.

Return to footnote2 Referrer

Footnote 3

This includes harvested farm crops and livestock that is not part of the basic herd. For more information, see Archived Interpretation Bulletins IT234, Income of Deceased Persons - Farm Crops, and IT427R, Livestock of Farmers.

Return to footnote3 Referrer

Footnote 4

Work in progress is a right or thing if the deceased was a sole proprietor and a professional (accountant, dentist, lawyer [in Quebec an advocate or notary], medical doctor, veterinarian, or chiropractor) who had elected to exclude work in progress when calculating their total income. For more information about rights or things, see Archived Interpretation Bulletin IT212R3, Income of Deceased Persons - Rights or things, and its Special Release.

Return to footnote4 Referrer

Footnote 5

If OAS or EI benefits have been reported on this return, this amount can be claimed.

Return to footnote5 Referrer

Footnote 6

Claims split between returns cannot be more than the total that could be allowed if you were only filing the final return.

Return to footnote6 Referrer

Footnote 7

If related employment income has been reported on this return, this amount can be claimed.

Return to footnote7 Referrer

Footnote 8

If pension or annuity income has been reported on line 11500 or line 12900 of this return, this amount can be claimed.

Return to footnote8 Referrer

Footnote 9

The medical expenses can be split between the returns. Allowable medical expenses have to be reduced by the lesser of $2,479 or 3% of the total net income reported on all the returns in the same proportion as the medical expenses claimed.

Return to footnote9 Referrer

Footnote 10

The amount that can be claimed is the lesser of the eligible amounts of charitable donations or 100% of the net income reported on this return. Also, the total charitable donations claimed on all the returns cannot be more than the eligible amount of charitable donations.

Return to footnote10 Referrer

Footnote 11

If dividend income has been reported on this return, this amount can be claimed.

Return to footnote11 Referrer

Footnote 12

If the deceased was a resident of a province or territory other than Quebec, they may now also be able to claim Provincial and territorial tax and credits for individuals.

Return to footnote12 Referrer

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Date modified:: 2023-01-24

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Chart 1 - Returns for the year of death

Options for reporting income, deductions, and credits

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