Amounts you can claim only against certain income
There are some amounts you can only claim on those returns on which you report the related income. The amounts are:
- Canadian Forces personnel and police deduction (Line 24400)
- security options deductions (stock options and shares) (Line 24900)
- vow of perpetual poverty deduction (Line 25600)
- Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions (Line 30800 or Line 31000)
- employment insurance premiums (Line 31200)
- Canada employment amount (Line 31260)
- pension income amount (Line 31400)
- federal dividend tax credit (Line 40425)
- social benefits repayment (Line 42200)
Example
A deceased person's total employment income in the year of death was $30,000, and the CPP contribution was $800. Of the $30,000, $1,000 is a right or thing. Of the $800, $27 is the CPP contribution the person paid on the $1,000. You decide to file a return for rights or things.
On the final return, you report income of $29,000 and claim a CPP contribution of $773. On the return for rights or things, you include income of $1,000 and claim a CPP contribution of $27.
There are certain amounts you cannot normally claim on an optional return. They include:
- registered pension plan (RPP) deduction (Line 20700)
- registered retirement savings plan (RRSP) (Line 20800)
- annual union, professional, or like dues (Line 21200)
- child care expenses (Line 21400)
- disability supports deduction (Line 21500)
- allowable business investment losses (ABILs) (Line 21700)
- moving expenses (Line 21900)
- support payments made (Line 22000)
- carrying charges, interest expenses, and other expenses (Line 22100)
- exploration and development expenses (Line 22400)
- losses from other years (Lines 25100, 25200, 25300)
- capital gains deduction (Line 25400)
- northern residents deductions (Line 25500)
- amounts transferred from your spouse or common-law partner (Line 32600)
You may be able to claim these amounts on the Final return.
For more information on other credits, see Chart 1.
Forms and publications
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