What's new for the completion of returns for deceased individuals

Employee home relocation loan deduction (line 248 of the return)

As of January 1, 2018, this deduction has been eliminated

Medical expenses (lines 330 and 331 of Schedule 1)

Eligible medical expenses have been expanded to include a variety of expenses relating to service animals specially trained to perform specific tasks for a patient with a severe mental impairment.

Donations and gifts (line 349 of Schedule 1)

As of January 1, 2018, the first-time donor’s super credit has been eliminated.

As of February 27, 2018, registered universities outside Canada no longer need to be prescribed in Schedule VIII of the Income Tax Regulations. For more information on qualified donees, see Pamphlet P113, Gifts and Income Tax.

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