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
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 13
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 13 - 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
31300 adoption expenses yes yes yes
31400 pension income amount Table Note 8 not applicable Table Note 8
31600 disability amount 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 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
31220 volunteer firefighters' amount yes yes yes
31260 Canada employment amount yes no no
31270 home buyers' amount yes yes yes
31240 search and rescue volunteer amount yes yes yes
31285 home accessibility expenses 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 Table Note 12 no no no
45300 Canada workers benefit (CWB)  no  no  no 
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