9.5.1 Income tax credits and deductions checklist

From: Financial Consumer Agency of Canada

Use this checklist to review deductions and credits that may help you reduce your federal income tax:

Income tax items	See Revenu Québec Guide line #	See Canada Revenue Agency (CRA) Guide line #
Registered pension plan deduction	205	20700
Registered Retirement Savings Plan (RRSP) deduction	214	20800
Deduction for splitting a pension with a spouse	250	21000
Annual union, professional or similar dues	397	21200
Universal Child Care Benefit repayment	297	21300
Child care expenses	455	21400
Expenses to support a disability	250, 462	21500
Business investment loss	234	21700
Moving expenses to work, run a business or to study full-time	228	21900
Support payments made	225	22000
Interest expenses, carrying charges and other investment expenses	231	22100
Deduction for Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions on self-employment and other earnings	248	22200
Petroleum, natural gas or mining exploration expenses	241, 250	22400
Other employment expenses required under an employment contract	207	22900
Other allowable deductions such as clergy residence; income paybacks; certain legal and accounting fees; certain pension contributions	207, 250	23100, 23200, 25600
Certain securities and other investment deductions	287	24900 to 25400
Northern and remote residents deductions	236	25500
Personal, age and spousal amounts	350, 361	30000 to 30300
Pension or retirement income account	361	31400
Credit for minor child and infirm adult dependents	--	30450, 30499 and 30500
Disability credit and home support credit	376, 458	31600, 31800
Education, tuition and textbook credits	398	32300, 32400
Medical expenses	381	33099, 33199
Charitable donations	395	34900
Political contributions	414	40900 and 41000
Labour-sponsored investment funds, Capital régional et coopératif Desjardins shares	424, 422	41300 and 41400
Working Income Tax Benefit for low-income earners or tax credit for work premium	456	45300
Provincial refundable tax credits or income tax withheld for another province	454	44000
CPP, QPP or QPIP overpayments by self-employed workers	452, 457	44800

Check for any provincial tax credits that you may be eligible for.

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Date modified:: 2024-02-01