Line 31900 – Interest paid on your student loans, for someone who died

Note: Line 31900 was line 319 before tax year 2019.

You can claim an amount for most of the interest paid in 2022 or the preceding 5 years on loans made to the deceased under the Canada Student Loans Act, the Canada Student Financial Assistance Act, or similar provincial or territorial government laws for post-secondary education.

Enter the total amount shown on the receipts. Attach the receipts to the return. For more information, see Line 31900 or Pamphlet P105, Students and Income Tax.

Forms and publications

• Federal Income Tax and Benefit Guide
• Guide T4011, Preparing Returns for Deceased Persons
• Pamphlet P105, Students and Income Tax

Related topics

• Students