Client passed away Nov 2024. 2024 Final return has been filed. Executor has now received another $600 in medical expenses from the hospital (expenses relate to Nov 2024 but hospital did not bill until Jan 2025, executor received Apr 2025 and will be paid in Apr 2025). I know that you claim medical expenses based on date paid not incurred, but there will not be a 2025 tax return filed for this client. Asking for opinions if CRA would approve an adjustment to 2024 to add these.
Shouldn’t be a problem. You can claim medical expenses paid on behalf of the deceased for any 24 month period that includes the date of death, as long as no one has claimed them on any other return or for any other year. This allows you to claim expenses that weren’t paid until the year following death, which often happens when someone dies late in the year.
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