Northern residents deductions

North residents deductions are special tax deductions available to residents who live in remote areas of northern Canada to help with the additional costs of living in those areas.


A dwelling means a self-contained domestic establishment. Generally, this is a complete and separate living unit with a kitchen, bathroom, sleeping facilities, and its own private access. 

Tax on CPP or QPP death benefit

The Canada Plan Plan (CPP) or Quebec Pension Plan (QPP) death benefit is a one-time, lump-sum payment made to the estate upon the death of a contributor. If you received this amount and you are a beneficiary of the deceased person’s estate, you can choose to to include it on line 114 of your own…

Taxes on employment death benefits

When an employee dies and employer makes a payment to the surviving spouse or common-law partner or other beneficiary in recognition of the deceased’s employment service, the first $10,000 of this amount is generally a tax-free death benefit.