Amounts you can split between returns
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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:
- adoption expenses (Line 313)
- disability amount for the deceased (Line 316);
- disability amount transferred from a dependant (Line 318);
- interest paid on certain student loans (Line 319);
- tuition, education and textbook amounts for the deceased (Line 323);
- tuition, education and textbook amounts transferred from a child (Line 324);
- charitable donations that are not more than the net income you report on that return (Line 349);
- cultural, ecological, and Crown gifts (line 342 of Schedule 9, Donations and Gifts);
- public transit amount (Line 364);
- home buyers' amount (Line 369);
- children's arts amount (line 370);
- home accessibility expenses (line 398); and
- medical expenses (Line 330), which you can split any way you want between the final return and any optional returns. However, you have to reduce the total expenses by the lower of $2,237 or 3% of the total net income you report on all returns.
Example
In the year a woman died, 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 two-thirds on the final return and one-third 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 lower of $2,237 or 3% of the total net income. In this example, the reduction is $1,200 ($40,000 x 3%), which is lower than $2,237.
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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- Date modified:
- 2017-01-04