Amounts you can split between returns
There are certain amounts you cannot claim in full on the final return and optional returns. However, you can split these amounts between the returns.
When you split an amount, the total of the claims cannot be more than what would have been allowed if you were only filing the final return. Amounts you can split are:
- home buyers' amount (Line 31270)
- home accessibility expenses (line 31285)
- adoption expenses (Line 31300)
- disability amount for the deceased (Line 31600)
- disability amount transferred from a dependant (Line 31800)
- interest paid on certain student loans (Line 31900)
- tuition, education, and textbook amounts for the deceased (Line 32300)
- tuition amount transferred from a child or grandchild (Line 32400)
- medical expenses (Line 33099), which you can split any way you want between the final return and any optional returns
- charitable donations that are not more than the net income you report on that return (Line 34900)
- cultural, ecological, and Crown gifts (line 34200 of Schedule 9, Donations and Gifts)
Example
In 2022, a woman died and her total medical expenses were $9,000. You decide to file a rights or things return in addition to the final return. The total of her net income on the two returns is $40,000. Of this, $30,000 is on the final return and $10,000 is on the rights or things return.
You decide to split the $9,000 of medical expenses and claim 2/3 on the final return and 1/3 on the rights or things return.
2/3 of $9,000 = $6,000 (to claim on final return)
1/3 of $9,000 = $3,000 (to claim on rights or things return)
The medical expense reduction is the lesser of $2,479 or 3% of the total net income. In this example, the reduction is $1,200 ($40,000 x 3%), which is lesser than $2,479.
The medical expense reduction must also be split between the two returns in the same proportion as the medical expenses.
2/3 of $1,200 = $800
1/3 of $1,200 = $400
Amounts for medical expenses on final return: $6,000 - 800 = $5,200
Amounts for medical expenses on rights or things return: $3,000 - 400 = $2,600
The amounts for medical expenses are $5,200 on the final return and $2,600 on the rights or things return.
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