Refund or balance owing

To find details you need about tax and credits, see lines 40500 to 48500 at All deductions, credits, and expenses.

Minimum tax

Minimum tax limits the tax advantage a person can receive in a year from certain incentives. Minimum tax does not apply to a person for the year of death. However, the deceased may have paid this tax in one or more of the 7 years before the year of death. If this is the case, you may be able to deduct part or all of the minimum tax the deceased paid in those years from the tax owing for the year of death. To do this, complete Part 8 of Form T691, Alternative Minimum Tax. Attach Form T691 to the return.

Line 45300 – Canada workers benefit (CWB)

If the deceased died after June 30, they may qualify for the CWB. This benefit is for low-income individuals and families who have earned income from employment or business. For more information, see line 45300.

Provincial and territorial tax

Use Form 428 to calculate the provincial or territorial tax for the province or territory where the deceased was living at the time of death. To calculate the tax for the province of Quebec, you must use a Quebec provincial return.

Forms and publications

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

Related topics

• Revenu Québec website