Line 31260 – Canada employment amount, for someone who died

Note: Line 31260 was line 363 before tax year 2019.

Employees are eligible to claim whichever of the following amounts is less:

• $1,287
• the total of the employment income entered on line 10100 and line 10400 of the deceased's final return

Forms and publications

• Federal Income Tax and Benefit Guide
• Guide T4011, Preparing Returns for Deceased Persons