What can be claimed

Eligible individuals can claim:

• Deductions
• Credits
• Canada Child Benefit (CCB) payments
• Goods and services tax/harmonized sales tax (GST/HST) credits
• Refundable medical expenses supplement
• Canada Workers Benefit (CWB)
• Eligible educator school supply tax credit
• Children's fitness credit
• Working income tax benefit (WITB) disability supplement
• Refundable Quebec abatement for income earned in Quebec by a Quebec resident
• Refundable investment tax credit
• Refundable First Nations abatement for individuals who are subject to income tax legislation of certain First Nations
• The tax credit that a beneficiary of a qualifying environment trust can claim
• The tax credit that certain beneficiaries can claim for the Part XII.2 tax paid by a trust
• The tax credit a Canadian partnership flows through to its partners for the Part XII.2 tax paid by a trust

What cannot be claimed

Under the ITA, we cannot consider a request to:

• issue refunds or adjustments to reduce amounts payable beyond the normal three-year period for a tax year that ended outside of the 10 previous calendar years.
• issue tax refunds beyond the normal three-year period on corporate (T2) income tax returns.