![]() ![]() Eligible individuals may be able to deduct up to $4,000 in eligible expenses per year. The labour mobility deduction provides eligible tradespeople and apprentices working in the construction industry with a deduction for certain temporary relocation expenses. Labour mobility deduction for tradespeople ![]() For more information see Line 33099 in the Federal Income Tax and Benefit Guide. In addition, certain expenses incurred in Canada for a surrogate or donor are considered medical expenses of the deceased. The list of eligible medical expenses has been expanded to include amounts paid to fertility clinics and donor banks in Canada to obtain donor sperm or ova to enable the conception of a child by the deceased individual, the deceased’s spouse or common-law partner, or a surrogate mother on behalf of the deceased. Medical expense tax credit (for surrogacy and other expenses) The annual expense limit of the home accessibility tax credit has increased to $20,000. The amount used to calculate the first-time home buyers’ tax credit has increased to $10,000 for a qualifying home purchased after December 31, 2021. For more information about deducting federal COVID-19 benefits that you repaid, go to Tax treatment of COVID-19 benefits. To get a copy of Form T1B, go to Forms and publications or call 1‑800‑959‑8281. If the deceased repaid federal COVID-19 benefits (CERB, CRB, CRCB, CRSB or CESB) in 2022 and you want to claim all or part of the amount repaid as a deduction on their Income Tax and Benefit Return for the year they received the benefit (2020 or 2021), complete Form T1B - Request to Deduct Federal COVID-19 Benefits Repayment in a Prior Year, and file their 2022 Income Tax and Benefit Return. ![]() Request to deduct federal COVID-19 benefits repayment in a prior year For more information about taxes and benefits for Indigenous peoples, go to Taxes and benefits for Indigenous peoples. If the deceased’s CRB, CRCB, CRSB, or CWLB income is eligible for tax exemption under section 87 of the Indian Act, complete Form T90, Income Exempt from Tax under the Indian Act, and file the deceased’s 2022 Income Tax and Benefit Return or simplified return to claim the tax withheld on the deceased’s CRB, CRCB, CRSB, and CWLB payments. If the deceased individual’s income was tax exempt These slips are also available in My Account for Individuals. If the deceased received federal, provincial, or territorial government COVID-19 benefit payments, such as the Canada Recovery Benefit (CRB), Canada Recovery Caregiving Benefit (CRCB), Canada Recovery Sickness Benefit (CRSB), or Canada Worker Lockdown Benefit (CWLB), you will receive a T4A slip with instructions on how to report these amounts on the deceased’s return. COVID-19 benefits and the deceased individual’s taxes Amounts received related to COVID-19 If new legislation is introduced, information will be available at What's new for 2022?. If these changes become law as proposed or announced, they will be effective for 2022 or as of the dates given. Tax changes for 2022 are noted in this section including proposed or announced changes to income tax rules that were not yet passed into law when this guide was published in November 2022.
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