What's new for the completion of returns for deceased individuals
Canada Workers Benefit
For 2019, the Canada workers benefit (CWB) replaces and strengthens the working income tax benefit (WITB).
The CWB is an enhanced, more accessible, refundable tax credit.
For more information, see Schedule 6, Canada Workers Benefit.
Medical Expenses Tax Credit
For expenses incurred after October 16, 2018, certain cannabis products purchased for a patient for medical purposes will be considered eligible medical expenses for the medical expense tax credit, once they become permitted for legal sale under the Cannabis Act. For more information, see Guide RC4065, Medical Expenses.
Donations and gifts (line 34900 of the Income Tax and Benefit
For donations made after March 18, 2019, in order to qualify for the enhanced tax incentives for donations of cultural property, the property no longer needs to be of national importance.
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