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ARCHIVED - Federal non-refundable tax credits (Schedule 1)

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Attach a completed Schedule 1 to your return.

These credits reduce your federal tax. However, if the total of these credits is more than your federal tax, you will not get a refund for the difference. If, after you have read the information in this guide, you need more details about claiming the amounts on lines 300, 301, 303, 305, and 306, see Interpretation Bulletin IT-513, Personal Tax Credits.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

What amounts can you claim?

Deemed residents – You can claim all the non-refundable tax credits that apply to you.

Non-residents  and non-residents electing under section 217 and/or section 216.1 - The non-refundable tax credits that you can claim depends on the portion of net world income (line 14 of Schedule A) that is included in net income (line 236) on your return.

For more information, see the section about Schedule B below. You can also refer to Schedule B itself.

Note
To complete Schedule B, you will first need to complete Schedule A.

⬤: for deemed residents of Canada ▲: for non-residents of Canada electing under section 217

Schedule A, Statement of World Income

Schedule A is used to report your world income. World income is income from Canadian sources and sources outside Canada. Your foreign source income is reported only on your Schedule A.

Non-residents and non-residents electing under section 216.1 - You have to complete and attach Schedule A to your return. Your net world income you indicate is used to determine your allowable non-refundable tax credits on Schedule B, Allowable Amount of Non-Refundable Tax Credits .

Non-residents electing under section 217 - You have to complete and attach Schedule A to your return. Your net world income you indicate is used to determine your allowable non-refundable tax credits on Schedule B, and to calculate your federal tax on Schedule 1, and the section 217 tax adjustment on Schedule C, Electing Under Section 217 of the Income Tax Act .

⬤: for deemed residents of Canada ▲: for non-residents of Canada electing under section 217

Schedule B, Allowable Amount of Non-Refundable Tax Credits

To determine the amount of non-refundable tax credits that you can claim and to calculate your allowable amount of non-refundable tax credits, complete Schedule B.

Non-residents and non-residents electing under section 216.1 - Complete Part A of Schedule B. If line A is 90% or more you can claim all the non-refundable tax credits that apply to you. Your allowable amount of non-refundable tax credits is the amount on line 350 of your Schedule 1.

If you do not meet this 90% rule, you can claim only the non-refundable tax credits on lines 316, 319, 323 (other than the education and textbook amounts), and 349 if they apply to you. Your allowable amount of non-refundable tax credits will be the total of these credits multiplied by the rate on Schedule B.

Non-residents electing under section 217  - You can claim all the non-refundable tax credits that apply on Schedule 1. However, your allowable amount of non-refundable tax credits may be limited.

Complete Part B of Schedule B. If line A is 90% or more, your allowable amount of non-refundable tax credits is the amount on line 350 of your Schedule 1.

If you do not meet this 90% rule, your allowable amount of non-refundable tax credits is whichever of the following is the lesser a) or b) below:

a) 15% of the eligible section 217 income (line 14 of Schedule C) that was paid or credited to you in 2007; or
b) the total federal non-refundable tax credits you would be eligible for if you were resident of Canada for the full year from line 350 of your Schedule 1 minus 15% of the total of the following amounts, if any: the public transit amount (line 364), children's fitness amount (line 365), the adoption expenses amount (line 313), and interest paid on student loans (line 319).

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Amounts for non-resident dependants

You may be able to claim an amount for certain dependants who live outside Canada if they depended on you for support.

If the dependants already have enough income or assistance for a reasonable standard of living in the country in which they live, we do not consider them to depend on you for support. Also, we do not consider gifts you send them to be support.

Include proof of your payment of support with your return.The proof of payment has to show your name, the amount, the date of the payment, and the dependant's name and address. If you sent the funds to a guardian, the guardian's name and address also have to appear on the proof of payment.

Federal non-refundable tax credits (lines 300 to 378)

Line 300 - Basic personal amount

Claim $9,600.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 301 - Age amount

If you were 65 or older on December 31, 2007, and your net world income (line 236 of your return) was:

If you are a deemed resident of Canada, your net world income is the amount on line 236 of your return. If you are a non-resident of Canada or non-resident of Canada filing under section 217, your net world income is the amount on line 14 of Schedule A, Statement of World Income.

Make sure you enter your date of birth in the "Information about you" area on page 1 of your return.

Tax Tip
You may be able to transfer all or part of your age amount to your spouse or common-law partner or to claim all or part of his or her age amount. See line 326 for details.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 303 - Spouse or common-law partner amount

You can claim this amount if, at any time in the year, you supported your spouse or common-law partner (see Marital status) and his or her net world income (see next section) was less than $9,600. Calculate your amount on line 303 of your Schedule 1.

Make sure you enter the information concerning your spouse or common-law partner in the Identification area on page 1 of your return if you were married or living common-law on December 31, 2007. In certain situations, the net world income of your spouse or common-law partner must be indicated even if your marital status has changed. See "Net world income of spouse or common-law partner" below. Both of you cannot claim this amount for each other for the same year.

If you were required to make support payments to your current or former spouse or common-law partner, and you were separated for only part of 2007 because of a breakdown in your relationship, you have a choice. You can claim either the deductible support amounts paid in the year to your spouse or common-law partner on line 220, or an amount on line 303 for your spouse or common-law partner, whichever is better for you. If you reconciled with your spouse or common-law partner before the end of 2007, you could claim an amount on line 303, and any allowable amounts on line 326.

Net world income of spouse or common-law partner

If your spouse or common-law partner was a deemed resident of Canada in 2007, his or her net world income is the amount on line 236 of your spouse or common-law partner's return, or the amount that it would be if he or she filed a return.

If your spouse or common-law partner was a non-resident of Canada in 2007, his or her net world income is his or her net income for 2007 from all sources both inside and outside Canada.

If you were living with your spouse or common-law partner on December 31, 2007, use his or her net world income for the whole year. This applies even if you got married or back together with your spouse in 2007, or you became a common-law partner or started to live with your common-law partner again (see Marital status).

If you separated in 2007 because of a breakdown in your relationship, and were not back together on December 31, 2007, reduce your claim only by your spouse or common-law partner's net world income before the separation. In either case, enter, in the "Information about your spouse or common-law partner" area on page 1 of your return, the amount you use to calculate your claim, even if it is zero.

Tax Tip
If you cannot claim the amount on line 303 (or you have to reduce your claim) because of dividends your spouse or common-law partner received from taxable Canadian corporations, you may be able to reduce your tax if you report all of your spouse or common-law partner's dividends. See line 120 for details.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 305 - Amount for an eligible dependant

You may be able to claim this amount if, at any time in the year, you met all of the following conditions at once:

In addition, at the time you met the previous conditions, the dependant also must have been either:

Notes
 Your dependant may live away from home while attending school. If the dependant ordinarily lived with you when not in school, we consider that dependant to live with you for the purposes of this credit.

For the purposes of this claim, your child is not required to have lived in Canada, but still must have lived with you. This would be possible, for example, if you were living in another country with your child.

Even if all of the preceding conditions have been met, you cannot claim this amount if any of the following applies:

How to claim

Calculate your dependant’s net world income. If your dependant is a deemed resident of Canada, his or her net world income is the amount on line 236 of his or her return, or the amount that it would be if he or she filed a return. If your dependant is a non-resident of Canada, his or her net world income is his or her net income for 2007 from all sources both inside and outside Canada. If your dependant’s net world income was less than $9,600, calculate your amount on line 305 of your Schedule 1.

Complete the appropriate part of Schedule 5 , and attach it to your return.

Notes
 You cannot split this amount with another person. Once you claim this amount for a dependant, no one else can claim this amount or an amount on line 306 for that dependant.

If you and another person both can claim this amount for the same dependant (such as shared custody of a child) but cannot agree who will claim the amount, neither of you is allowed to claim it.

Tax Tip
If the dependant has an impairment, see Guide RC4064, Medical and Disability-Related Information, for details about different amounts you may be able to claim.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 367 – Amount for children born in 1990 or later

You can claim $2,000 for each of your or your spouse or common-law partner's children who are under 18 years of age at the end of the year.

The full amount can be claimed in the year of the child's birth, death, or adoption.

If the child resides with both parents throughout the year, either you or your spouse or common-law partner can claim this amount.

If the child does not reside with both parents throughout the year, the parent or the spouse or common-law partner who claims the amount for an eligible dependant (see line 305) for that child, can claim this amount.

Tax Tip
You may be able to transfer all or part of this amount to your spouse or common-law partner or to claim all or part of his or her amount. See line 326 for details.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 306 - Amount for infirm dependants age 18 or older

You can claim an amount up to a maximum of $4,019 for each of your or your spouse or common-law partner's dependent child or grandchild only if that child or grandchild had a mental or physical impairment and was born in 1989 or earlier.

You also can claim an amount for more than one person as long as each one meets all of the following conditions. The person must have been:

Notes
 A parent includes someone on whom you were completely dependent and who had custody and control of you when you were under 19 years of age.

A child can include someone older than you who has become dependent on you.

If, for a particular dependant, anyone other than you is claiming an amount on line 305, or anyone (including you) can claim an amount on line 315, you cannot claim an amount on line 306 for that dependant. If you are claiming an amount on line 305 for a dependant who is impaired and age 18 or older, you also may be able to claim a part of the amount on line 306 for that dependant.

You can claim an amount only if the dependant's net world income (see "How to claim" below) is less than $9,721.

If you were required to make support payments for that child, you cannot claim an amount on line 306 for that child. However, if you were separated from your spouse or common-law partner for only part of 2007 due to a breakdown in your relationship, you can still claim an amount for that child on line 306 (plus any allowable amounts on lines 305 and 318) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220. You may claim whichever is better for you.

How to claim

Net world income - If your dependant is a deemed resident of Canada, his or her net world income is the amount on line 236 of his or her return, or the amount that it would be if he or she filed a return. If your dependant is a non-resident of Canada, his or her net world income is his or her net income for 2007 from all sources both inside and outside Canada.

Claims made by more than one person - If you and another person support the same dependant, you can split the claim for that dependant. However, the total of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.

Tax Tip
See Guide RC4064, Medical and Disability-Related Information, for details about different amounts you may be able to claim.

⬤: for deemed residents of Canada ▲: for non-residents of Canada electing under section 217

Line 308 - CPP or QPP contributions through employment

Claim, in dollars and cents, the total of the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions shown in boxes 16 and 17 of your T4 slips. Do not enter more than $1,989.90.

If you contributed to the QPP in 2007 and do not have to file a return for the province of Quebec for 2007, treat those contributions as if you made them to the CPP. Attach to your return the Relevé 1 slip your employer sent you.

If you contributed more than $1,989.90, enter the excess amount on line 448 of your return. We will refund this overpayment to you, or use it to reduce your balance owing. However, if you have to file a return for the province of Quebec for 2007, and contributed more than $1,989.90, claim the overpayment on your provincial income tax return for Quebec.

You may have an overpayment, even if you contributed $1,989.90 or less. For example:

You can calculate your overpayment, if any, using Form T2204, Employee Overpayment of 2007 Canada Pension Plan Contributions and 2007 Employment Insurance Premiums.

Request for refund of CPP contributions

Under the Canada Pension Plan, a request for a refund of CPP over-contributions must be made within four years after the end of the year for which the request is being made.

Making additional CPP contributions

You may not have contributed to the CPP for certain income you earned through employment, or you may have contributed less than you were required. This can happen if any of the following applies:

Generally, if the total of your CPP and QPP contributions through employment, as shown in boxes 16 and 17 of your T4 slips, is less than $1,989.90, you can contribute 9.9% on any part of the income on which you have not already made contributions. The maximum income for 2007 for which you can contribute to the CPP is $43,700. Making additional contributions may increase the pension you receive later.

To make additional CPP contributions for 2007, complete Schedule 8 to calculate the amount of the additional contributions and claim the appropriate amounts at lines 222 and 310. Also, complete Form CPT20, Election to Pay Canada Pension Plan Contributions, and attach a copy of Schedule 8 and form CPT20 to your return, or send it to us separately on or before June 15, 2009. This form lists the eligible employment income on which you can make additional CPP contributions.

Tax-exempt employment income earned by a registered Indian - If you are a registered Indian with tax-exempt employment income, and there is no amount in box 16 or 17 of your T4 slip, you may also be able to contribute to the CPP on this income.

⬤: for deemed residents of Canada

Line 310 - CPP or QPP contributions on self-employment and other earnings

Claim, in dollars and cents, the same amount you claimed on line 222 of your return.

⬤: for deemed residents of Canada ▲: for non-residents of Canada electing under section 217

Line 312 - Employment Insurance premiums

If you do not have to file a return for the province of Quebec for 2007, claim, in dollars and cents, the total of the amount shown in box 18 of all your T4 slips. If you contributed to a provincial parental insurance plan (PPIP) in 2007, also include the total of the amount shown in box 55 of all your T4 slips on this line. Attach to your return the Relevé 1 slip your employer sent you. Do not enter more than $720.

If you contributed more than $720, enter, in dollars and cents, the excess amount on line 450 of your return. We will refund this overpayment to you, or use it to reduce your balance owing.

Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. Claim, on this line, in dollars and cents, the amount of your Employment Insurance premiums from line 18 or line 19 (whichever is less) of Schedule 10.

Insurable earnings

This is the total of all earnings on which you pay Employment Insurance premiums. These amounts are shown in box 24 of your T4 slips for 2007 (or box 14 if box 24 is blank).

You may have an overpayment of your premiums even if the total is $720 or less or $584 or less if you were considered a resident of Quebec. This can happen when your insurable earnings are less than the total of all amounts in box 14 of all your T4 slips. You can calculate your overpayment, if any, using Form T2204, Employee Overpayment of 2007 Canada Pension Plan Contributions and 2007 Employment Insurance Premiums. If you were considered a resident of Quebec on December 31, 2007 and had to complete Schedule 10, do not use Form T2204. You will calculate the overpayment on Schedule 10.

If your insurable earnings are $2,000 or less, we will refund all of your premiums to you or use them to reduce your balance owing. In this case, do not enter any premiums on this line. Instead, enter the total on line 450.

Request for refund of EI contributions

You may have an overpayment if your insurable earnings are more than $2,000 and less than $2,036. You can calculate your overpayment, if any, using Form T2204. Under the Employment Insurance Act, a request for a refund of EI over-contributions must be made within three years after the end of the year for which the request is being made.

⬤: for deemed residents of Canada

Line 375 - Provincial Parental Insurance Plan (PPIP) premiums paid

Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, and worked in Quebec during the year, claim, in dollars and cents, the total of the amount shown in box 55 of your T4 slips. The maximum you can claim is $245.44. Any overpayment is claimed on your provincial income tax return for Quebec.

If your PPIP insurable earnings are less than $2,000, do not enter any PPIP premiums on this line. Instead, claim this amount as an overpayment on your provincial income tax return for Quebec.

⬤: for deemed residents of Canada

Line 376 - PPIP premiums payable on employment income

Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, enter, in dollars and cents, the amount from line 16 of Schedule 10 if the following two conditions apply:

The maximum amount you can claim is $245.44.

⬤: for deemed residents of Canada

Line 378 - PPIP premiums payable on self-employment income

Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, claim, in dollars and cents, the amount from line 10 of Schedule 10. The maximum amount you can claim is $245.44.

⬤: for deemed residents of Canada ▲: for non-residents of Canada electing under section 217

Line 363 - Canada employment amount

Employees are eligible to claim an employment amount.

Claim the lesser of:

⬤: for deemed residents of Canada ▲: for non-residents of Canada electing under section 217

Line 364 - Public transit amount

You can claim the cost of monthly public transit passes or passes of longer duration, such as an annual pass, for travel within Canada on public transit during the year. These passes must permit unlimited travel on local buses, streetcars, subways, commuter trains or buses, and local ferries.

Under proposed legislation, you can also claim the cost of shorter duration passes if each pass entitles you to unlimited travel for an uninterrupted period of at least 5 days and you purchase enough of these passes so that you are entitled to unlimited travel for at least 20 days in any 28-day period.

Under proposed legislation, you can claim the cost of electronic payment cards when used to make at least 32 one-way trips during an uninterrupted period not exceeding 31 days.

Only you or your spouse or common-law partner can claim the cost of transit passes (to the extent that these amounts have not already been claimed) for:

Reimbursement of an eligible expense – You can only claim the part of the amount for which you have not been or will not be reimbursed. However, you can claim all of the amount if the reimbursement is included in your income, such as a benefit shown on a T4 slip, and you did not deduct the reimbursement anywhere else on your return.

Receipts – Do not include your receipts and passes, but keep them in case we ask to see them.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 365 – Children's fitness amount

You can claim to a maximum of $500 a year, per child, the fees paid in 2007 that relate to the cost of registering your or your spouse or common-law partner's child in a prescribed program (see below) of physical activity. The child must have been under 16 years of age at the beginning of the year.

You can claim this amount provided that another person has not already claimed the same fees and that the total claimed is not more than the maximum amount that would be allowed if only one of you were claiming the amount.

Children with disabilities – Under proposed legislation, if the child qualifies for the disability amount and is under 18 years of age at the beginning of the year, an additional amount of $500 can be claimed provided that a minimum of $100 is paid on registration or membership fees for a prescribed program of physical activity.

Note
You may have paid an amount that would qualify to be claimed as child care expenses (line 214) and the children's fitness amount. If this is the case, you must first claim this amount as child care expenses. Any unused part can be claimed for the children's fitness amount as long as the requirements are met.

Prescribed program

To qualify for this amount, a program must:

Reimbursement of an eligible expense – You can only claim the part of the amount for which you have not been or will not be reimbursed. However, you can claim all of the amount if the reimbursement is included in your income, such as a benefit shown on a T4 slip, and you did not deduct the reimbursement anywhere else on your return.

Receipts – Do not include receipts issued by the organizations that deliver the programs, but keep them in case we ask to see them.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 313 - Adoption expenses

You can claim a credit for eligible adoption expenses related to the adoption of a child who is under 18. The maximum claim for each child is $10,445.

The claim for eligible expenses may be split between two adoptive parents as long as the combined total claim is not more than the amount before the split.

Parents can claim these incurred expenses in the tax year that includes the end of the adoption period in respect of the child. The adoption period:

Eligible adoption expenses

Eligible adoption expenses that you can claim are:

Reimbursement of an eligible expense - You must reduce your eligible expenses by any reimbursements or other forms of assistance that you received.

Receipts - Do not include your receipts, but keep them in case we ask to see them.

⬤: for deemed residents of Canada ▲: for non-residents of Canada electing under section 217

Line 314 - Pension income amount

You may be able to claim up to $2,000 if you reported eligible pension, superannuation, or annuity payments on lines 115 and/or 129 of your return.

Make sure you have reported your pension or annuity income correctly. To calculate your claim, complete the chart for line 314 on the Federal Worksheet.

If you and your spouse or common-law partner elected to split pension income, follow the instructions at Step 4 on Form T1032, Joint Election to Split Pension Income, to calculate the amount to enter on line 314 of your and your spouse or common-law partner's returns.

Note
 Amounts such as Old Age Security benefits, Canada Pension Plan benefits, Quebec Pension Plan benefits, Saskatchewan Pension Plan payments, death benefits, retiring allowances, excess amounts from a RRIF transferred to an RRSP, another RRIF or annuity, and amounts in boxes 18, 20, 22, 26, 28, and 34 of your T4RSP slip do not qualify.

Tax Tip
You may be able to transfer all or part of your pension income amount to your spouse or common-law partner or to claim all or part of his or her pension income amount. See line 326 for details.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 315 - Caregiver amount

If, at any time in 2007, you (either alone or with another person) maintained a dwelling where you and one or more of your dependants lived, you may be able to claim a maximum amount of $4,019 for each dependant. Each dependant must have been one of the following individuals:

In addition, each dependant must meet all of the following conditions. The person must have:

Net world income - If your dependant is a deemed resident of Canada, his or her net world income is the amount on line 236 of his or her return, or the amount that it would be if he or she filed a return. If your dependant is a non-resident of Canada, his or her net world income is his or her net income for 2007 from all sources both inside and outside Canada.

If you were required to make support payments for a child, you cannot claim an amount on line 315 for that child. However, if you were separated from your spouse or common-law partner for only part of 2007 due to a breakdown in your relationship, you can still claim an amount for that child on line 315 (plus any allowable amounts on lines 305 and 318) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220. You may claim whichever is better for you.

Complete the chart for line 315 on the Federal Worksheet to calculate your claim. Complete the appropriate part of Schedule 5, and attach it to your return.

Claims made by more than one person - If you and another person support the same dependant, you can split the claim for that dependant. However, the total of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.

If anyone (including you) can claim this amount for a dependant, no one can claim an amount on line 306 for that dependant. If anyone other than you claims an amount on line 305 for a dependant, you cannot claim an amount on line 315 for that dependant. See Guide RC4064, Medical and Disability-Related Information, for details about different amounts you may be able to claim.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 316 - Disability amount (for self)

To claim this amount, you must have an impairment in physical or mental functions that is severe and prolonged during 2007. An impairment is prolonged if it has lasted, or is expected to last, for a continuous period of at least 12 months. You can claim $6,890 if a qualified practitioner certifies, on Form T2201, Disability Tax Credit Certificate, that you meet certain conditions.

To view your disability tax credit information, visit My Account. For more information, including details about different amounts you may be able to claim, see Guide RC4064, Medical and Disability-Related Information. That guide includes Form T2201.

Supplement for persons under 18

If you qualify for the disability amount and you were under 18 at the end of the year, you can claim up to an additional $4,019. However, this supplement may be reduced if, in 2007, someone claimed child care expenses (at line 214) or attendant care expenses (as a medical expense on line 330 or 331) for you. It will also be reduced if you claimed attendant care expenses on line 215 or 330 for yourself.

How to claim

Tax Tips
You may be able to transfer all or part of your disability amount (and, if it applies, the supplement) to your spouse or common-law partner (who would claim it on line 326) or to another supporting person (who would claim it on line 318).

You may be able to claim all or part of the disability amount (and, if it applies, the supplement) transferred from your spouse or common-law partner on line 326 or from another dependant on line 318.

Also, you may be able to claim a working income tax benefit disability supplement. See line 453 for details.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 318 - Disability amount transferred from a dependant

You may be able to claim all or part of your dependant's disability amount (line 316) if he or she was resident in Canada (or outside Canada if he or she is a deemed resident of Canada) at any time in 2007 and was dependent on you for all or some of the basic necessities of life (food, shelter, or clothing).

In addition, one of the following situations has to apply:

If you are required to make support payments for your child, you cannot claim a transfer of that child's disability amount. However, if you were separated from your spouse or common-law partner for only part of 2007 due to a breakdown in your relationship, you can still claim an amount for that child on line 318 (plus any allowable amounts on lines 305, 306, and 315) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220. You may claim whichever is better for you.

Notes
 You cannot claim this credit if the spouse or common-law partner of the person with a disability is already claiming the disability amount or any other non-refundable tax credit (other than medical expenses) for the person with a disability.

If you are splitting this claim with another individual, attach a note to your return including the name, social insurance number, individual tax number, or temporary tax number of the other individual who is making this claim. The total claimed for that dependant cannot be more than the maximum amount allowed for that dependant.

If you or anyone else paid for an attendant, or for care in an establishment, special rules may apply. For more information see Guide RC4064, Medical and Disability-Related Information. To view your disability tax credit information, visit My Account.

How to claim

Tax Tip
If you can claim this amount, you also may be able to claim an amount on line 315 for the same dependant. See Guide RC4064, Medical and Disability-Related Information, for details about different amounts you may be able to claim.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 319 - Interest paid on your student loans

A loan may have been made to you under the Canada Student Loans Act, the Canada Student Financial Assistance Act, or similar provincial or territorial government laws for post-secondary education. If so, only you can claim an amount for the interest you, or a person related to you, paid on that loan in 2007 and/or the preceding five years.

You can claim an amount only for interest you have not previously claimed. If you have no tax payable for the year the interest is paid, it is to your advantage not to claim it on your tax return. You can carry the interest forward and apply it on your return for any of the next five years.

Notes
 You cannot claim interest paid on any other kind of loan, or on a student loan that has been combined with another kind of loan. If you renegotiated your student loan with a bank or financial institution, or included it in an arrangement to consolidate your loans, the interest on the new loan does not qualify for this tax credit.

In addition, you cannot claim interest paid in respect of a judgment obtained after you failed to pay back a student loan.

Receipts - Include receipts for the amounts you claim in 2007.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 323 - Tuition, education, and textbook amounts

Complete Schedule 11 to report your eligible tuition, education, and textbook amounts for 2007, and any unused amounts carried forward from previous years that are shown on your Notice of Assessment or Notice of Reassessment for 2006.

See "Transferring and carrying forward amounts" for more information. For more details, see Pamphlet P105, Students and Income Tax.

Tax Tips
Even if you have no tax to pay and you are transferring part of your tuition, education, and textbook amounts, you should file your return and attach a completed Schedule 11 so we can update our records with your unused tuition, education, and textbook amounts available for carry forward to other years.

If you are transferring an amount to another person, do not transfer more than the person can use. That way, you can carry forward as much as possible to use in a future year.

You may be able to claim all or part of your spouse or common-law partner's tuition, education, and textbook amounts on line 326, and/or your child or grandchild's tuition, education, and textbook amounts on line 324.

Eligible tuition fees

Generally, a course qualifies if it was taken at the post-secondary level or (for individuals aged 16 or over at the end of the year) it develops or improves skills in an occupation and the educational institution has been certified by Human Resources and Social Development Canada. In addition, you must have taken the course in 2007.

Not all fees can be claimed. To qualify, the fees you paid to attend a Canadian educational institution must be more than $100. For fees paid to an educational institution outside Canada, see Pamphlet P105. In addition, you cannot include in your claim the amounts paid for other expenses, such as board and lodging, or students' association fees or textbooks (see "Textbook amount").

If the fees were paid or reimbursed by your employer, or an employer of one of your parents, you can claim them only if the payment or reimbursement was included in your or your parent's income.

Forms

You can get these forms from the International Tax Services Office. You also can get Form TL11B from your flying school or club.

Education amount

You can claim this amount for each whole or part month in 2007 in which you were enrolled in a qualifying program. If you were under 16 at the end of the year, you can claim this amount only for courses you took at the post-secondary level.

Generally, you cannot claim this amount for a program for which you received a benefit, a grant, an allowance, or a reimbursement of your tuition fees.

However, you can claim this amount if you received salary or wages from a job that is related to your program of study, certain other kinds of payments, such as scholarships and student loans, or if you received and included in your income any financial assistance provided under either:

Your educational institution has to complete and give you Form T2202, Education and Textbook Amounts Certificate, Form T2202A, Tuition, Education and Textbook Amounts Certificate, or Form TL11A, Tuition, Education and Textbook Amounts Certificate - University Outside Canada, whichever applies, to confirm the period in which you were enrolled in a qualifying program. The following amounts apply for each month in which you were enrolled:

You cannot claim more than one education amount for a particular month.

Textbook amount

You can claim this amount only if you are entitled to claim the education amount.

The amount is:

Transferring and carrying forward amounts

You have to claim your tuition, education and textbook amounts first on your own return, even if someone else paid your fees. However, you may be able to transfer the unused part of these amounts to your spouse or common-law partner (who would claim it on line 326 of his or her Schedule 1) or to your or your spouse or common-law partner's parent or grandparent (who would claim it on line 324 of his or her Schedule 1).

Complete Schedule 11 (particularly line 327) to calculate this transfer, as well as Form T2202, T2202A, or TL11A to designate it. Attach Schedule 11 to your return even if you are transferring your total tuition, education and textbook amounts.

You can carry forward and claim in a future year the part of your tuition, education and textbook amounts you cannot use (and do not transfer) for the year. However, if you carry forward an amount, you will not be able to transfer it to anyone. You have to claim your carry-forward amount in the first year that you have to pay federal tax. Calculate the carry-forward amount on Schedule 11.

To view your carry-forward amounts, visit My Account.

Receipts - Attach a completed Schedule 11 to your return, but not your receipts or other forms. Keep them in case we ask to see them.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 324 - Tuition, education and textbook amounts transferred from a child

You may be the parent or grandparent of a student or his or her spouse or common-law partner. If so, the student may be able to transfer to you all or part of his or her tuition, education and textbook amounts for 2007. The maximum tuition, education and textbook amount transferred from a child (or from each child) is $5,000 minus the amounts that he or she uses even if there is still an unclaimed part.

Note
The student cannot transfer to you any tuition, education, or textbook amounts carried forward from a previous year.

How to claim

The student has to complete Schedule 11 (particularly line 327) and attach it to his or her return to calculate the transfer amount, and either Form T2202, Education and Textbook Amounts Certificate, Form T2202A, Tuition, Education and Textbook Amounts Certificate, or Form TL11A, Tuition, Education and Textbook Amounts Certificate - University Outside Canada, whichever applies, to designate you as the person who can claim it. If the tuition fees being transferred to you are not shown on these forms, you should have a copy of the student's official tuition fees receipt.

Amounts claimed by student's spouse or common-law partner - If a student's spouse or common-law partner claims an amount on line 303 or 326 for the student, you cannot claim an amount on line 324 for that student. However, the student's spouse or common-law partner can include the transfer on line 326.

No amounts claimed by student's spouse or common-law partner - If the student's spouse or common-law partner does not claim an amount on line 303 or 326 for the student, or if the student does not have a spouse or common-law partner, the student can choose which parent or grandparent will claim an amount on line 324.

Only one person can claim this transfer from the student. However, it does not have to be the same parent or grandparent that claims an amount on line 305 or 306 for the student.

Receipts - Do not include the student's Schedule 11, forms, or official tuition fees receipts with your return, but keep them in case we ask to see them. However, Schedule 11 must be attached to the student's return.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 326 - Amounts transferred from your spouse or common-law partner

You may be able to claim all or part of the following amounts for which your spouse or common-law partner qualifies:

Note
 Your spouse or common-law partner cannot transfer to you any tuition, education, or textbook amounts carried forward from a previous year. In addition, he or she cannot transfer any unused amounts to you if you were separated because of a breakdown in your relationship for a period of 90 days or more that included December 31, 2007.

Complete Schedule 2 to calculate your claim. Make sure you enter your marital status and the information concerning your spouse or common-law partner (including his or her net world income even if it is zero) in the Identification area on page 1 of your return.

If the amount on this line includes a new application for the disability amount, also attach a completed and certified Form T2201, Disability Tax Credit Certificate. We will review your claim before we assess your return to determine if your spouse or common-law partner qualifies. If he or she qualified for the disability amount for 2006 and still met the eligibility requirements in 2007, you can claim this amount without sending us a new Form T2201. However, you have to send us one if the previous period of approval ended before 2007 or we ask you to do so.

Receipts - Include the completed Schedule 2 with your return. If your spouse or common-law partner is not filing a return, also attach the information slips that show his or her world income.

Do not include any receipts or forms (other than your own Schedule 2) for your spouse or common-law partner's tuition, education or textbook amounts, but keep them in case we ask to see them.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 330 - Medical expenses for self, spouse or common-law partner, and your dependent children born in 1990 or later

You can claim on line 330 the total eligible medical expenses you or your spouse or common-law partner paid for:

Medical expenses for other dependants must be claimed on line 331.

You can claim medical expenses paid in any 12-month period ending in 2007 and not claimed for 2006. Generally, you can claim all amounts paid, even if they were not paid in Canada. Your total expenses have to be more than either 3% of your net income (line 236) or $1,926, whichever is less.

Notes
On the return for a person who died in 2007, a claim can be made for expenses paid in any 24-month period that includes the date of death, if they were not claimed for any other year.

If you are claiming expenses paid for a dependant who died in the year, these amounts can be claimed for any 24-month period that includes the date of death, if they were not claimed for any other year.

Tax Tip
 There is a refundable tax credit for working individuals with low incomes and high medical expenses (see line 452).

Eligible medical expenses

Some eligible medical expenses that you can claim are:

Reimbursement of an eligible expense - You can only claim the part of an expense for which you have not been or will not be reimbursed. However, you can claim all of the expense if the reimbursement is included in your income, such as a benefit shown on a T4 slip, and you did not deduct the reimbursement anywhere else on your return.

Travel expenses - If medical treatment is not available to you within 40 kilometres of your home, you may be able to claim the cost of travelling to get the treatment somewhere else.

If you had to travel at least 80 kilometres from your home, you can deduct accommodation and meal expenses in addition to your travelling expenses.

For more information on medical expenses, use Info-Tax, one of our T.I.P.S. services or contact the International Tax Services Office. You can also see Guide RC4064, Medical and Disability-Related Information and Interpretation Bulletin IT-519, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction.

Tax Tip
Compare the result with the amount your spouse or common-law partner would be allowed. It may be better for the one of you with the lower net income (line 236) to claim the allowable medical expenses. You can make whichever claim you prefer.

The following example shows how to calculate your claim.

Example
Rick and his wife Paula have reviewed their medical bills and decided that the 12-month period ending in 2007 for which they will calculate their claim is July 1, 2006, through June 30, 2007. They incurred the following expenses:

Rick $1,500
Paula $1,000
Jenny (their 16 year old daughter) $1,800
Kyle (their 19 year old son) $1,000
Total medical expenses $5,300

The total allowable expenses for 2007 are $4,300, which will be entered on line 330. As Kyle is over 18, his expenses will be reported on line 331.

Paula's net income on line 236 of her return is $32,000. She calculates 3% of that amount as $960. Because the result is less than $1,926, she enters $960 on the line below line 330 on Schedule 1 and subtracts it from $4,300. The difference is $3,340, which is the amount (A) above line 331.

Rick's net income on line 236 of his return is $48,000. He calculates 3% of that amount as $1,440. Because the result is less than $1,926, he enters $1,440 on the line below line 330, and subtracts it from $4,300. The difference is $2,860.

In this case, Paula and Rick have found it better for her to claim the expenses for them and their daughter Jenny.

Receipts - Include your receipts and any receipts for the person that you are claiming (other than for premiums paid to a health services plan, which you should keep in case we ask to see them) and other documents. Receipts must show the name of the company or individual to whom the expense was paid. Receipts for attendant care or therapy paid to an individual also should show the individual's social insurance number.

You may be claiming expenses that would be allowable only for a patient who qualified for the disability amount (line 316). To qualify for the disability amount, a qualified practitioner must certify on Form T2201, Disability Tax Credit Certificate, that an individual has a severe and prolonged mental or physical impairment. We must receive and approve this form before you can claim the expenses.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 331 - Allowable amount of medical expenses for other dependants

Claim the part of eligible medical expenses you or your spouse or common-law partner paid for the following persons who depended on you for support on line 331:

The expenses must meet the criteria in the section called "Eligible medical expenses" at line 330. Also, the claim must be for the same 12-month period that was determined at line 330.

For more details, see Guide RC4064, Medical and Disability-Related Information. That guide includes Form T2201.

You have to calculate, for each dependant, the medical expenses that you are claiming on this line. The total of these expenses must exceed the lesser of $1,926 and 3% of the dependant's net income for the year (line 236), up to a maximum of $10,000.

Use the following chart for each dependant:

Other dependant's medical expenses  
Less: $1,926 or 3% of line 236 of that dependant (whichever is less) −
Subtotal =
Total allowable medical expenses (maximum $10,000)  

Enter at line 331 the total of all allowable amounts in respect of each dependant.

Complete the appropriate part of Schedule 5 for each dependant and attach it to your return.

Example
 Dan has two dependent children, Marc, who, is 19 years of age and has a net income of $6,000, and Ross who is 21 years of age and has a net income of $8,000. Dan has paid $2,000 in medical expenses for Marc and $11,000 in medical expenses for Ross. Dan's calculations are:

Other dependant's medical expenses (Marc)

   $ 2,000
Less: $1,926 or 3% of line 236 for Marc (whichever is less) − $   180
Subtotal = $ 1,820
Total allowable medical expenses for Marc (maximum $10,000)   $ 1,820
Other dependant's medical expenses (Ross)   $11,000
Less: $1,926 or 3% of line 236 for Ross (whichever is less) − $   240
Subtotal = $10,760
Total allowable medical expenses for Ross (maximum $10,000)   $10,000

Dan has to complete Schedule 5 and claim $11,820 ($1,820 for Marc and $10,000 for Ross) on line 331.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 349 - Donations and gifts

You can claim donations either you or your spouse or common-law partner made. Enter your claim from the calculation on Schedule 9. See Pamphlet P113, Gifts and Income Tax, for more information about donations and gifts, or if you donated any of the following:

Notes
These gifts do not include contributions to political parties. If you contributed to a federal political party, see lines 409 and 410 to find out about claiming a credit.

Gifts to Canada include monetary gifts made directly to the federal Debt Servicing and Reduction Account. If you made such a gift, which will be used only to service the public debt, you should have received a tax receipt. To make a gift to this account, which should be made payable to the Receiver General, send it, along with a note asking that we apply it to this account, to:

Receiver General
Place du Portage, Phase III
11 Laurier Street
Gatineau QC  K1A 0S5
CANADA

Receipts - Include your Schedule 9, as well as your official receipts showing either your or your spouse or common-law partner's name. You do not have to attach receipts for amounts shown in box 46 of your T4 or T4A slips, in box 48 of your T3 slips, in box 103 of your T5013 or T5013A slips, or on financial statements showing an amount a partnership allocated to you.

If you received a T5003 slip with an amount in box 13, you must submit this slip as well as the charitable donation receipt you received from the charity. You must also complete and attach Form T5004, Claim for Tax Shelter Loss or Deduction to your return. See "Tax shelters" for details.

You may have included with a previous return a receipt for a donation you are claiming for 2007. If so, attach a note indicating the return with which you submitted the receipt.

We will not accept as proof of payment cancelled cheques, credit card slips, pledge forms, or stubs. If you need more details, see Interpretation Bulletin IT-110, Gifts and Official Donation Receipts.

Allowable charitable donations and government gifts (line 340 of Schedule 9)

Add up all of the eligible amounts of your donations made in 2007 plus any donations made in any of the previous 5 years that have not been claimed before. This includes unclaimed gifts to Canada, a province, or a territory made after 2001. However, if the gift was agreed to in writing before February 19, 1997, include it on line 342 of Schedule 9.

Under proposed legislation, the eligible amount is the amount by which the fair market value of your gift or monetary contribution exceeds any advantage that you received or will receive for making the donation or gift. Generally, an advantage includes the value of certain property, service, compensation, use or any other benefit. This proposed change applies to any donations or gifts made after December 20, 2002. For details, see Pamphlet P113, Gifts and Income Tax.

Generally, you can claim on line 340 all or part of this amount, up to the limit of 75% of your net income (line 236). For the year a person dies and the year before that, this limit is 100% of the person's net income.

Note
 If you have taken a vow of perpetual poverty as a member of a religious order, this limit does not apply. Claim your donations on line 256.

Tax Tip
You do not have to claim, on your return for 2007, the donations you made in 2007. It may be more beneficial for you not to claim them for 2007, but to carry them forward and claim them on your return for any of the next five years. No matter when you claim them, you can claim them only once.

Qualified donees

Generally, you can claim only amounts you gave to registered charities and other qualified donees. For a list of the types of donees that qualify, see Pamphlet P113, Gifts and Income Tax, use Info-Tax, one of our T.I.P.S. services or contact the International Tax Services Office.

Cultural and ecological gifts (line 342 of Schedule 9)

Unlike other donations, your total eligible amount claimed for these types of gifts is not limited to a percentage of net income. You can choose the part you want to claim in 2007 and carry forward any unused part for up to five years. For more information about the amount to claim for these gifts, see Pamphlet P113, Gifts and Income Tax.

⬤: for deemed residents of Canada ▲: for non-residents of Canada electing under section 217

Line 363 - Canada employment amount

See details at Line 363 above.

⬤: for deemed residents of Canada ▲: for non-residents of Canada electing under section 217

Line 364 - Public transit amount

See details at Line 364 above.

Line 365 - Children's fitness amount

See details at Line 365 above.

⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217

Line 367 - AMount for children born in 1990 or later

See details at Line 367 above.

⬤: for deemed residents of Canada

Line 375 - Provincial Parental Insurance Plan (PPIP) premiums paid

See details at Line 375 above.

⬤: for deemed residents of Canada

Line 376 - PPIP premiums payable on employment income

See details at Line 376 above.

⬤: for deemed residents of Canada

Line 378 - PPIP premiums payable on self-employment income

See details at Line 378 above.

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