ARCHIVED - General Guide for Non-Residents - 2015 - Federal non-refundable tax credits

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• What amounts can you claim?
• Schedule B, Allowable Amount of Non-Refundable Tax Credits
• Amounts for non-resident dependants
• Family caregiver amount (FCA)
• Line 300 – Basic personal amount
• Line 301 – Age amount
• Line 303 – Spouse or common-law partner amount
• Line 305 – Amount for an eligible dependant
• Line 306 – Amount for infirm dependants age 18 or older
• Line 308 – CPP or QPP contributions through employment
• Line 310 – CPP or QPP contributions on self-employment and other earnings
• Line 312 – Employment insurance premiums through employment
• Line 313 – Adoption expenses
• Line 314 – Pension income amount
• Line 315 – Caregiver amount
• Line 316 – Disability amount (for self)
• Line 317 – Employment insurance premiums on self-employment and other eligible earnings
• Line 318 – Disability amount transferred from a dependant
• Line 319 – Interest paid on your student loans
• Line 323 – Your tuition, education, and textbook amounts
• Line 324 – Tuition, education, and textbook amounts transferred from a child
• Line 326 – Amounts transferred from your spouse or common-law partner
• Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1998 or later
• Line 331 – Allowable amount of medical expenses for other dependants
• Line 349 – Donations and gifts
• Line 362 – Volunteer firefighters' amount (VFA) and Line 395 – Search and rescue volunteers' amount (SRVA)
• Line 363 – Canada employment amount
• Line 364 – Public transit amount
• Line 367 – Family caregiver amount for children under 18 years of age
• Line 369 – Home buyers' amount
• Line 370 – Children's arts amount
• Line 375 – Provincial parental insurance plan (PPIP) premiums paid
• Line 376 – PPIP premiums payable on employment income
• Line 378 – PPIP premiums payable on self-employment income

Federal non-refundable tax credits

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.

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 you can claim depend on the portion of net world income (line 14 of Schedule A) included in net income (line 236) on your return.

For more information, see the following section. You can also refer to Schedule B.

Schedule B, Allowable Amount of Non-Refundable Tax Credits ▮▲

Complete Schedule B (Form 5013-SB) to determine the amount of non-refundable tax credits you can claim and to calculate your allowable amount of non-refundable tax credits.

You are a non-resident not electing under section 217 – Complete Part A of Schedule B. If the result from 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 the result from line A is less than 90%, 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.

You are a non-resident electing under section 217 – You can claim all the non-refundable tax credits from Schedule 1 that apply to you. However, your allowable amount of non-refundable tax credits may be limited.

Complete Part B of Schedule B. If the result from 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 the result from line A is less than 90%, your allowable amount of non-refundable tax credits is the lesser of a) and b) below:

a) 15% of the eligible section 217 income, paid or credited to you in 2015. This amount is shown in box 133 of your Schedule C; and

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 any of the following amounts:

• volunteer firefighters' amount (line 362);
• search and rescue volunteers' amount (line 395);
• public transit amount (line 364);
• children's arts amount (line 370);
• home buyers' amount (line 369);
• adoption expenses (line 313); and
• interest paid on your student loans (line 319).

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 where they live, we do not consider them to depend on you for support. Gifts are not support.

Supporting documents – Attach proof of your payment of support to your return. Proof of payment must show your name, the amount and 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 must also show on the proof of payment.

Family caregiver amount (FCA) ⬤▮▲

If you have a dependant with an impairment in physical or mental functions, you may be eligible to claim an amount on line 367 or an additional $2,093 for one or more of the following amounts:

• spouse or common-law partner amount (line 303);
• amount for an eligible dependant (line 305); and
• caregiver amount (line 315).

The dependant with the impairment must be:

• a person 18 years of age or older and dependent on you because of an impairment in physical or mental functions; or
• a child under 18 years of age, with an impairment in physical or mental functions. The impairment must be prolonged and indefinite and the child must be dependent on you for assistance in attending to personal needs and care when compared to children of the same age.

The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be. For children under 18 years of age, the statement should also show that the child, because of an impairment in physical or mental functions, is, and will continue to be, dependent on others for an indefinite duration. This dependence means they need much more assistance for their personal needs and care compared to children of the same age. You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period.

You may be able to claim the FCA for more than one eligible dependant.

Line 300 – Basic personal amount ⬤▮▲

Claim $11,327.

Line 301 – Age amount ⬤▮▲

Claim this amount if you were 65 years of age or older on December 31, 2015, and your net world income (line 236 of your return) is less than $82,353.

If your net income was:

• $35,466 or less, claim $7,033 on line 301; or
• more than $35,466 but less than $82,353, complete the chart for line 301 on the federal worksheet to calculate your claim.

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.

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

Line 303 – Spouse or common-law partner amount ⬤▮▲

Claim this amount if at any time in the year you supported your spouse or common-law partner and his or her net world income  was less than $11,327 ($13,420 if he or she is eligible for the family caregiver amount). Complete the appropriate part of Schedule 5 to calculate your claim and attach a copy to your return.

Enter the information about 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, 2015. In certain situations, your spouse's or common law partner's net world income must be stated even if your marital status has changed. See Net world income of spouse or common-law partner. Both of you cannot claim this amount for each other for the same year.

If you had to make support payments to your current or former spouse or common-law partner and you were separated for only part of 2015 because of a breakdown in your relationship, you have a choice. You can claim 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 2015, you can 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 2015, his or her net world income is the amount on line 236 of your spouse's or common-law partner's return, or the amount it would be if he or she filed a return.

If your spouse or common-law partner was a non-resident of Canada in 2015, his or her net world income is his or her net income for 2015 from all sources both inside and outside Canada.

If you were living with your spouse or common-law partner on December 31, 2015, use his or her net world income for the whole year. This applies even if you got married or got back together with your spouse in 2015 or you became a common-law partner or started to live with your common-law partner again (see the definition Marital status).

If you separated in 2015 because of a breakdown in your relationship and were not back together on December 31, 2015, reduce your claim only by your spouse's or common-law partner's net world income before the separation. In all cases, 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.

Line 305 – Amount for an eligible dependant ⬤▮▲

If you have claimed an amount for the year on line 303, you cannot claim this amount. If you have not claimed an amount for the year on line 303, you may be able to claim this amount for one other person if at any time in the year you met all the following conditions at once:

• You did not have a spouse or common-law partner or, if you did, you were not living with, supporting, or being supported by that person.
• You supported a dependant in 2015.
• You lived with the dependant (in most cases in Canada) in a home you maintained. You cannot claim this amount for a person who was only visiting you.

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

• your parent or grandparent by blood, marriage, common-law partnership, or adoption; or
• your child, grandchild, brother, or sister by blood, marriage, common-law partnership, or adoption and under 18 years of age or had an impairment in physical or mental functions.

• You or someone else is claiming a spouse or common-law partner amount (line 303) for this dependant.
• The person for whom you want to claim this amount is your common-law partner. However, you may be able to claim the amount on line 303.
• Someone else in your household is making this claim. Each household is allowed only one claim for this amount, even if there is more than one dependant in the household.
• The claim is for a child for whom you had to make support payments for 2015. However, if you were separated from your spouse or common-law partner for only part of 2015 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 305 (plus any allowable amounts on lines 315 and 318) if you do not claim any support amounts paid to your spouse or common-law partner on line 220. You can claim whichever is better for you.

How to claim this amount

You can claim this amount if your dependant's net world income was less than $11,327 ($13,420 if he or she is eligible for the family caregiver amount). 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 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 2015 from all sources both inside and outside Canada. Complete the appropriate part of Schedule 5 to calculate your claim and give certain details about your dependant. Attach a copy of this schedule to your return.

Line 367 – Family caregiver amount for children under 18 years of age ⬤▮▲

You can claim an amount for each of your or your spouse's or common-law partner's children who:

• are under 18 years of age at the end of the year;
• lived with both of you throughout the year; and
• have an impairment in physical or mental functions. For more information, see Family caregiver amount (FCA).

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

If the child did not live 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 make the claim.

If you and another person had to make support payments for the child in 2015 and, as a result, no one would be entitled to claim this amount or the amount for an eligible dependant for the child, you can claim this amount if you and the other person(s) paying support agree you will be the one making the claim. If you cannot agree who will claim this amount for the child, no one can make the claim for that child.

How to claim this amount

Enter the number of children for whom you are claiming the family caregiver amount in box 352 (beside and to the left of line 367). Claim the result of the calculation on line 367.

Line 306 – Amount for infirm dependants age 18 or older ⬤▮▲

You can claim an amount up to a maximum of $6,700 which includes the $2,093 family caregiver amount for each of your or your spouse's or common-law partner's dependent children or grandchildren only if that person had an impairment in physical or mental functions and was born in 1997 or earlier.

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

• your or your spouse's or common-law partner's parent, grandparent, brother, sister, aunt, uncle, niece, or nephew;
• born in 1997 or earlier and had an impairment in physical or mental functions;
• dependent on you, or on you and others, for support; and
• living in Canada or outside Canada if a deemed resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you.

If anyone (including you) can claim an amount on line 305 or on line 315 for the dependant being claimed, you cannot claim an amount on line 306 for that dependant.

You can claim an amount only if the dependant's net world income is less than $13,420 (this includes the $2,093 family caregiver amount).

If you had to make support payments for a 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 2015 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 306 if you do not claim any support amounts paid to your spouse or common-law partner on line 220. You can claim whichever is better for you.

How to claim this amount

• For each of your dependants, calculate his or her net world income (see Net world income). Complete the appropriate part of Schedule 5 to calculate your claim and give certain details about each of your dependants. Attach a copy of this schedule to your return.
• The CRA may ask for a signed statement from a medical practitioner showing the nature of the impairment, when the impairment began, what the duration of the impairment is expected to be, and that because of an impairment in physical or mental functions, the person is, and will continue to be, dependent on others.

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 2015 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 amount of your claim and the other person's claim cannot exceed the maximum amount allowed for that dependant.

Line 308 – CPP or QPP contributions through employment ⬤▲

Claim, in dollars and cents, the total of the Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) contributions shown in boxes 16 and 17 of your T4 slips.

If you do not have to file return for the province of Quebec on December 31, 2015, and contributed only to the CPP, do not claim more than $2,479.95 on line 308. If you contributed more, claim the overpayment on line 448 of your return. We will refund this overpayment to you or use it to reduce your balance owing.

If you have to file a return for the province of Quebec on December 31, 2015, and contributed only to the QPP, do not claim more than $2,630.25 on line 308. If you contributed more, claim the overpayment on your provincial income tax return for Quebec.

If you contributed to the QPP in 2015 but did not have to file a return for the province of Quebec on December 31, 2015, or if you contributed to the CPP in 2015 but you have to file a return for the province of Quebec on December 31, 2015, complete Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2015, to calculate your claim at line 308 and your overpayment, if any. Attach to your return your Relevé 1 slip.

CPP working beneficiaries

If you are 60 to 70 years of age and employed or self-employed and you are receiving a CPP or QPP retirement pension, you must make contributions to the CPP or the QPP.

However, if you are at least 65 years of age but under 70, you can elect to stop contributing to the CPP or revoke a prior-year election:

•  if you are employed. You must complete Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election.
•  if you are self-employed. You must complete the applicable part of Schedule 8 or Form RC381, whichever applies.
•  if you are employed and self-employed and you completed and submitted Form CPT30 when you became employed in 2015 but your intent was to elect in 2015 to stop paying CPP contributions or revoke an election made in a prior year on your self-employment income before you became employed, complete Schedule 8 or Form RC381, whichever applies.

Request for refund of CPP contributions

Under the Canada Pension Plan, you must ask for a refund of CPP over-contributions within four years after the end of the year for which the request is being made. See line 448.

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 required. This can happen if any of the following apply:

• You had more than one employer in 2015.
• You had income, such as tips, from which your employer did not have to withhold contributions.
• You were in a type of employment not covered under CPP rules, such as casual employment.

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 $2,479.95, you can contribute 9.9% on any part of the income on which you have not already made contributions. The maximum income for 2015 on which you can contribute to the CPP is $53,600. Making additional contributions may increase the pension you receive later.

To calculate and make additional CPP contributions for 2015, complete Form CPT20, Election to Pay Canada Pension Plan Contributions, and Schedule 8 or Form RC381, Inter‑provincial calculation for CPP and QPP contributions and overpayments for 2015, whichever applies, and claim the appropriate amounts on lines 222 and 310. Form CPT20 lists the eligible employment income on which you can make additional CPP contributions. If you did not have to file a return for Quebec for 2015 and you contributed only to the CPP, or if you have to file a return for Quebec for 2015, and you contributed only to the QPP, you must complete Schedule 8 to calculate your claim. Otherwise, complete Form RC381 to calculate your claim. Attach a copy of Form CPT20 and Schedule 8 or Form RC381, whichever applies, to your return, or send Form CPT20 to us separately on or before June 15, 2017.

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

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.

Line 312 – Employment insurance premiums through employment ⬤▲

If you do not have to file a return for the province of Quebec for 2015, claim, in dollars and cents, the total of the amounts shown in box 18 of all your T4 slips. If you contributed to a provincial parental insurance plan (PPIP) in 2015, also include the total of the amounts shown in box 55 of all your T4 slips on this line. Do not claim more than $930.60. Attach to your return the Relevé 1 slip your employer sent you.

If you contributed more than $930.60, claim, in dollars and cents, the excess contribution on line 450 of your return. We will refund this overpayment to you or use it to reduce your balance owing.

If you were considered a resident of Quebec on December 31, 2015, and worked only in Quebec during the year, claim, in dollars and cents, the total of the amounts shown in box 18 of all your T4 slips. Do not claim more than $762.30. If you contributed more than $762.30, claim, in dollars and cents, the excess contribution on line 450 of your return. We will refund this overpayment to you or use it to reduce your balance owing.

If you were considered a resident of Quebec on December 31, 2015, you worked outside Quebec, 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 lesser of your EI premiums from line 21 and line 22 of Schedule 10.

Insurable earnings

This is the total of all earnings on which you pay EI premiums. These amounts are shown in box 24 of your T4 slips for 2015 (or box 14 if box 24 is blank).

You may have an overpayment of your premiums even if the total is $930.60 or less (if you were not considered a resident of Quebec), or $762.30 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 shown in box 14 of all your T4 slips. You can calculate your overpayment using Form T2204, Employee Overpayment of 2015 Employment Insurance Premiums. If you were considered a resident of Quebec and had to complete Schedule 10 because you worked outside Quebec, do not use Form T2204. Calculate the overpayment by completing Part C of Schedule 10.

If your insurable earnings are $2,000 or less, we will refund all 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 of your return.

You may also have an overpayment if your insurable earnings are more than $2,000 and less than $2,038 (if you were not considered a resident of Quebec on December 31, 2015), or if your insurable earnings are more than $2,000 and less than $2,031 if you were considered a resident of Quebec on December 31, 2015. Calculate your overpayment using Form T2204.

Request for refund of EI contributions

Under the Employment Insurance Act, you must ask for a refund of EI overpayment within three years after the end of the year for which the request is being made.

Line 317 – Employment insurance premiums on self-employment and other eligible earnings ⬤▮▲

If you were self-employed, you can choose to pay EI premiums to be eligible to receive EI special benefits.

For more information, contact Service Canada or visit Service Canada.

If you have entered into an agreement with the Canada Employment Insurance Commission through Service Canada to participate in the EI program for access to EI special benefits, you must complete Schedule 13, Employment Insurance Premiums on Self-Employment and Other Eligible Earnings, to calculate your premiums payable. Claim the amount from line 10 of your Schedule 13 on line 317 of your Schedule 1 and on line 430 of your return.

Line 375 – Provincial parental insurance plan (PPIP) premiums paid ⬤

If you were considered a resident of Quebec on December 31, 2015, and worked in Quebec during the year, claim, in dollars and cents, the total of the amounts shown in box 55 of your T4 slips. The maximum you can claim is $391.30. Claim any overpayment on your provincial income tax return for Quebec.

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

Line 376 – PPIP premiums payable on employment income ⬤

If you were considered a resident of Quebec on December 31, 2015, claim, in dollars and cents, the amount from line 18 of Schedule 10 if the following two conditions apply:

• Your employment income (including employment income from outside Canada) is $2,000 or more.
• One of your T4 slips has a province of employment other than Quebec in box 10.

The maximum amount you can claim is $391.30.

Line 378 – PPIP premiums payable on self-employment income ⬤

If you were considered a resident of Quebec on December 31, 2015, claim, in dollars and cents, the amount from line 11 of Schedule 10.

The maximum amount you can claim is $391.30.

Line 362 – Volunteer firefighters' amount (VFA) and Line 395 – Search and rescue volunteers' amount (SRVA)   

You can claim $3,000 for the VFA or the SRVA (but not both) if you meet the following conditions:

• you were a volunteer firefighter or a search and rescue volunteer during the year; and
• you completed at least 200 hours of eligible volunteer firefighting services or eligible search and rescue volunteer services in the year.

However, if you provided services to the same organization, other than as a volunteer, for the same or similar duties, you cannot include any hours related to that organization in determining if you have met the 200 hour threshold.

Eligible volunteer firefighting services with a fire department include:

• responding to and being on call for firefighting and related emergency calls as a firefighter;
• attending meetings held by the fire department; and
• participating in required training related to preventing or suppressing fire.

Eligible search and rescue volunteer services with an eligible search and rescue organization include:

• responding to and being on call for search and rescue and related emergency calls as a search and rescue volunteer;
• attending meetings held by the organization; and
• participating in required training related to search and rescue services.

An eligible organization is a search and rescue organization that is a member of the Search and Rescue Volunteer Association of Canada, the Civil Air Search and Rescue Association, or the Canadian Coast Guard Auxiliary, or whose status as a search and rescue organization is recognized by a provincial, municipal, or public authority. Your search and rescue organization can tell you if it is eligible.

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date. We may ask you to provide certification from the fire department or the search and rescue organization to confirm the number of hours of eligible volunteer firefighting or search and rescue volunteer services you performed.

Line 363 – Canada employment amount  

Claim the lesser of:

• $1,146; and
• the total of the employment income you reported on lines 101 and 104 of your return.

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 on public transit for 2015. These passes must allow unlimited travel on local buses, streetcars, subways, commuter trains or buses, or local ferries within Canada.

You can also claim the cost of short term passes if each pass entitles you to unlimited travel for at least 5 consecutive days and you buy enough of these passes for unlimited travel for at least 20 days in any 28-day period.

You can claim the cost of electronic payment cards when you use them to make at least 32 one-way trips over a maximum of 31 consecutive days.

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

• yourself;
• your spouse or common-law partner; and
• your or your spouse's or common-law partner's children who were under 19 years of age on December 31, 2015.

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

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date.

Line 370 – Children's arts amount ⬤▮▲

You can claim to a maximum of $500 per child the fees paid in 2015 relating to the cost of registration or membership for your or your spouse's or common-law partner's child in a prescribed program of artistic, cultural, recreational, or developmental activity. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit at line 316) at the beginning of the year in which an eligible arts expense was paid.

You can claim this amount if another person has not already claimed the same fees and the total claimed is not more than the maximum allowable amount if only one of you were making the claim.

Children with disabilities – If the child is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, you can claim an additional $500 if a minimum of $100 is paid for registration or membership fees for a prescribed artistic program described in Prescribed program.

Prescribed program

To qualify for this amount, a program must:

• be ongoing (last at least eight consecutive weeks, or in the case of children's camps, five consecutive days);
• be supervised; and
• be suitable for children.

The program also has to meet at least one of the following criteria:

• it contributes to the development of creative skills or expertise in an artistic or cultural activity;
• it provides a substantial focus on wilderness and the natural environment;
• it helps children develop and use particular intellectual skills;
• it includes structured interaction between children where supervisors teach or help children develop interpersonal skills; or
• it provides enrichment or tutoring in academic subjects.

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

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date.

Line 369 – Home buyers' amount ⬤▮▲

You can claim $5,000 for the purchase of a qualifying home in 2015 if both of the following apply:

• You or your spouse or common-law partner acquired a qualifying home.
• You did not live in another home owned by you or your spouse or common-law partner in the year of acquisition or in any of the four preceding years (first time home buyer).

A qualifying home must be registered in your and/or your spouse's or common-law partner's name in accordance with the applicable land registration system and it must be located in Canada. It includes existing homes and homes under construction. The following are considered qualifying homes:

• single-family houses;
• semi-detached houses;
• townhouses;
• mobile homes;
• condominium units; and
• apartments in duplexes, triplexes, fourplexes, or apartment buildings.

You must intend to occupy the home, or you must intend that the related person with a disability occupy the home, as a principal place of residence no later than one year after it is acquired.

You and your spouse or common-law partner can split the claim, but the combined total cannot exceed $5,000.

When more than one person is entitled to the amount (for example, when two people jointly buy a home), the total of all amounts claimed cannot exceed $5,000.

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date.

Line 313 – Adoption expenses ⬤▮▲

You can claim an amount for eligible adoption expenses related to the adoption of a child who is under 18 years of age. The new maximum claim for each child is $15,255.

Two adoptive parents can split the amount if the total combined claim for eligible expenses for each child is not more than the amount before the split.

Parents can claim these incurred expenses in the tax year including the end of the adoption period for the child. The adoption period:

• begins either when an application is made for registration with a provincial or territorial ministry responsible for adoption (or with an adoption agency licensed by a provincial or territorial government) or when an application related to the adoption is made to a Canadian court, whichever is earlier; and
• ends when an adoption order is issued by, or recognized by, a government in Canada for that child or when the child first begins to live permanently with you, whichever is later.

Eligible adoption expenses

Eligible adoption expenses you can claim are:

• fees paid to an adoption agency licensed by a provincial or territorial government (an "adoption agency");
• court costs and legal and administrative expenses related to an adoption order for the child;
• reasonable and necessary travel and living expenses of the child and the adoptive parents;
• document translation fees;
• mandatory fees paid to a foreign institution;
• mandatory expenses paid for the child's immigration; and
• any other reasonable expenses related to the adoption required by a provincial or territorial government or an adoption agency licensed by a provincial or territorial government.

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

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date.

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, 116, and/or 129 of your return.

Report your pension or annuity income on the applicable line. 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's or common-law partner's Schedule 1.

Line 316 – Disability amount (for self) ⬤▮▲

If you are eligible for the disability tax credit, you may be able to claim the disability amount. To be eligible, you must have had a severe and prolonged impairment in physical or mental functions during 2015. An impairment is prolonged if it has lasted, or is expected to last, for a continuous period of at least 12 months. You may be able to claim $7,899 if a medical practitioner certifies, on Form T2201, Disability Tax Credit Certificate, that you meet certain conditions.

For more information, see Guide RC4064, Disability-Related Information. To view your disability tax credit information, go to My Account for Individuals.

Supplement for persons under 18

If you qualify for the disability amount and were under 18 years of age at the end of the year, you can claim up to an additional $4,607. However, this supplement may be reduced if in 2015 someone claimed child care expenses (on 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 this amount

• If this is a new claim for this amount, you must submit a completed Form T2201, Disability Tax Credit Certificate, certified by a medical practitioner or your claim will be delayed. We will review your claim before we assess your return to see if you are eligible.
• If you were eligible for the disability tax credit for 2014 and you still meet the eligibility requirements in 2015, you can claim this amount without sending us a new Form T2201. However, you must send us one if the previous period of approval ended before 2015, or if we ask you to.
• If you were 18 years of age or older at the end of the year, claim $7,899. Otherwise, complete the chart for line 316 on the federal worksheet.

Line 318 – Disability amount transferred from a dependant⬤ ▮ ▲

You may be able to claim all or part of your dependant's (other than your spouse's or common law partner's) disability amount (line 316) if all the following apply:

• your dependant is eligible for the disability tax credit;
• your dependant was resident in Canada (or outside Canada if he or she is a deemed resident of Canada) at any time in 2015; and
• he or she was dependent on you for all or some of the basic necessities of life (food, shelter, and clothing).

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

• You claimed an amount on line 305 for that dependant, or you could have if you did not have a spouse or common-law partner and if the dependant did not have any income (see line 305 for conditions).
• The dependant was your or your spouse's or common-law partner's parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew and you claimed an amount on line 306 or 315 for that dependant, or you could have if he or she had no income and had been 18 years of age or older in 2015.

How to claim this amount

• If this is a new claim for this amount, you must submit a completed and certified Form T2201, Disability Tax Credit Certificate. We will review your claim before we assess your return to see if your dependant is eligible.
• If your dependant was eligible for the disability tax credit for 2014 and still meets the requirements in 2015, you can claim this amount without sending us a new Form T2201. However, you must send us one if the previous period of approval ended before 2015 or if we ask you to. If you are not attaching a Form T2201 for a dependant, attach to your return a note stating the dependant's name, social insurance number, individual tax number, or temporary tax number, and relationship to you.
• If your dependant was under 18 years of age at the end of the year, first complete the chart for line 316 on the federal worksheet to calculate the supplement that dependant may be able to claim.
• Complete the chart for line 318 on the federal worksheet to calculate your claim for each dependant and enter the amount on line 318 of your Schedule 1.

For more information about different amounts you may be able to claim, see Guide RC4064, Disability-Related Information.

Line 319 – Interest paid on your student loans⬤ ▮ ▲

You may have a loan under the Canada Student Loans Act, the Canada Student Financial Assistance Act, the Apprentice Loans Act, or similar provincial or territorial government laws for post-secondary education. For more information about the Canada Apprentice Loan if you are training as a registered Red Seal apprentice in a designated trade, contact Employment and Social Development Canada or visit Service Canada.

If so, only you can claim an amount for the interest you, or a person related to you, paid on that loan in 2015 or the preceding five years.

You can claim an amount only for interest you have not already 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 return. You can carry the interest forward and apply it on your return for any of the next five years.

Supporting documents – Attach to your return your documents showing amounts you are claiming for 2015.

Line 323 – Your tuition, education, and textbook amounts⬤ ▮ ▲

Complete Schedule 11 to calculate your total eligible tuition, education, and textbook amounts for 2015 and to carry forward any unused amounts from previous years that are shown on your notice of assessment or notice of reassessment for 2014. Enter the amount you are claiming on line 323.

For more information, see Transferring and carrying forward amounts or Guide P105, Students and Income Tax.

Eligible tuition fees

Generally, a course qualifies if it was taken at the post-secondary level or (for persons 16 years of age or older at the end of the year) if it develops or improves skills in an occupation and the educational institution has been certified by Employment and Social Development Canada. In addition, you must have taken the course in 2015.

Not all fees can be claimed. To qualify, the fees you paid to attend a Canadian educational institution must exceed $100. For fees paid to an educational institution outside Canada, see Guide P105 and Information Sheet RC192, Information for Students – Educational Institutions Outside Canada. In addition, you cannot include in your claim the amounts paid for other expenses, such as board and lodging, 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

• To claim tuition fees paid to an educational institution in Canada, you will need an official tax receipt or a completed Form T2202A, Tuition, Education, and Textbook Amounts Certificate, which your institution has to give you.
• To claim tuition fees paid to an educational institution outside Canada, you will need Form TL11A, Tuition, Education, and Textbook Amounts Certificate – University Outside Canada, or Form TL11D, Tuition Fees Certificate – Educational Institutions Outside Canada for a Deemed Resident of Canada. Ask your institution to complete and give you the applicable form.
• To claim tuition fees paid to a flying school or club in Canada, you will need a completed Form TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club, which your school or club has to give you.

You can get these forms from us. You can also get Form TL11B from your flying school or club.

Education amount

You can claim this amount for each whole or part month in 2015 in which you were enrolled in a qualifying program. If you were under 16 years of age at the end of the year, you can claim this amount only for courses you took at the post-secondary level.

Post-secondary programs consisting mainly of research are eligible for the education amount only if they lead to a college or CEGEP diploma or a bachelor, masters, or doctoral (or equivalent) degree. For more information, see Guide P105, Students and Income Tax.

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 even if you received salary or wages from a job related to your program of study or certain other kinds of payments, such as scholarships and student loans, or if you received and reported as income any financial assistance provided under:

• Part II of the Employment Insurance Act (and shown in box 20 of your T4E slip) or a labour-market development agreement as part of a similar provincial or territorial program; or
• a program developed under the authority of the Department of Employment and Social Development Act.

To confirm the period in which you were enrolled in a qualifying program, your educational institution has to complete and give you one of the following forms:

• Form T2202A, Tuition, Education, and Textbook Amounts Certificate;
• Form TL11A, Tuition, Education, and Textbook Amounts Certificate – University Outside Canada; or
• Form TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club.

The following amounts apply for each month in which you were enrolled in a qualifying program:

• If you were enrolled full-time, you can claim $400 per month.
• If you attended only part-time and you are eligible for the disability tax credit, you can claim $400 per month.
  
  If you could attend only part-time because you had an impairment restricting one of the activities listed in Guide RC4064, Disability-Related Information, but your condition was not severe and prolonged, you can claim $400 per month. You must submit a letter from a medical doctor, optometrist, audiologist, occupational therapist, psychologist, physiotherapist, or speech language pathologist to certify your impairment.
   
• If you were enrolled part-time, you can claim $120 per month.

You cannot claim more than one education amount per month.

Textbook amount

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

The following are the amounts you can claim:

• $65 for each month you qualify for the full-time education amount; and
• $20 for each month you qualify for the part-time education amount.

Supporting documents – Attach to your return your completed Schedule 11 but do not send your other documents. Keep them in case we ask to see them at a later date.

Transferring and carrying forward amounts

You must 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 all or some of 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's or common-law partner's parent or grandparent (who would claim it on line 324 of his or her Schedule 1).

Complete the "Transfer or carryforward of unused amount" section of Schedule 11 (particularly line 327) to calculate this transfer, as well as any of the following applicable forms: T2202A, TL11A, or TL11B, to designate who can claim the unused amount and to specify the amount this person can claim. 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 must claim your carry-forward amount in the first year you have to pay federal tax. Calculate the carry-forward amount on Schedule 11.

To view your carry-forward amounts, go to My Account.

Line 324 – Tuition, education, and textbook amounts transferred from a child ⬤▮▲

If you are the parent or grandparent of a student or his or her spouse or common-law partner, the student may be able to transfer to you all or part of his or her unused tuition, education, and textbook amounts for 2015. The maximum transferable amount from each student is $5,000 minus the amounts he or she uses, even if there is still an unclaimed part.

How to claim this amount

The student has to complete the "Transfer or carryforward of unused amount" section of Schedule 11 (particularly line 327) and attach the schedule to his or her return. The student must also complete any of the following applicable forms to designate you as the person who can claim the amount:

• Form T2202A, Tuition, Education, and Textbook Amounts Certificate;
• Form TL11A, Tuition, Education, and Textbook Amounts Certificate – University Outside Canada;
• Form TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club; or
• Form TL11C, Tuition, Education, and Textbook Amounts Certificate – Commuter to the United States.

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 fee 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 who claims an amount on line 305 or 306 for the student.

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date. The student must attach Schedule 11 to his or her paper return.

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 if he or she did not need the whole amount to reduce his or her federal tax to zero:

• the age amount (line 301) if your spouse or common-law partner was 65 years of age or older;
• the family caregiver amount for children under 18 years of age (line 367);
• the pension income amount (line 314);
• the disability amount for self (line 316); and
• your tuition, education, and textbook amounts (line 323) for 2015 your spouse or common-law partner designates to you. The maximum amount your spouse or common-law partner can transfer is $5,000 minus the amounts he or she uses even if there is still an unused part.

Complete Schedule 2 to calculate your claim. Enter your marital status and the information about 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 claim for the disability amount, attach a completed and certified Form T2201, Disability Tax Credit Certificate. We will review your claim before we assess your return to see if your spouse or common-law partner is eligible for the disability tax credit. If he or she was eligible for 2014 and still meets the requirements in 2015, you can claim this amount without sending us a new Form T2201. However, you must send us one if the previous period of approval ended before 2015 or if we ask you to.

Supporting documents – Attach to your return your completed Schedule 2, and if your spouse or common-law partner is not filing a return, attach the information slips that show his or her world income to your return. Do not send your other supporting documents, but keep them in case we ask to see them at a later date.

Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1998 or later ⬤▮▲

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

• yourself;
• your spouse or common-law partner; and
• your or your spouse's or common-law partner's children born in 1998 or later.

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

You can claim eligible medical expenses paid in any 12-month period ending in 2015 and not claimed for 2014. Generally, you can claim all amounts paid, even if they were not paid in Canada. Your total expenses have to be more than 3% of your net income (line 236) or $2,208, whichever is less.

Eligible medical expenses

Some eligible medical expenses you can claim are:

• payments to a medical doctor, dentist, nurse, or certain other medical professionals or to a public or licensed private hospital;
• premiums paid to private health services plans (other than those paid by an employer, such as the amount shown in box J of your Quebec Relevé 1 slip);
• premiums paid under a provincial or territorial prescription drug plan, such as the Quebec Prescription Drug Insurance Plan and the Nova Scotia Seniors' Pharmacare Program (amounts or premiums paid to provincial or territorial government medical or hospitalization plans are not eligible); and
• payments for artificial limbs, wheelchairs, crutches, hearing aids, prescription eyeglasses or contact lenses, dentures, pacemakers, prescription drugs, and certain prescription medical devices.

Reimbursement of an eligible expense – You can claim only the part of an expense for which you have not been or will not be reimbursed. However, you can claim the full 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 your transportation to get the treatment somewhere else. You can choose to simplify the way you calculate this amount. For more information, use Info-Tax, one of our Tax Information Phone Services.

If you use the simplified method, you can find the rate per kilometre for each province or territory by going to Meal and vehicle rates used to calculate travel expenses for 2015.

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

For more information about medical expenses, go to Line 330 – Medical expenses or use Info-Tax, one of our Tax Information Phone Services. You can also see Guide RC4065, Medical Expenses, and Income Tax Folio S1-F1-C1, Medical Expense Tax Credit.

The following example shows you how to calculate your claim.

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date.

You may be claiming expenses that would be allowable only for a person who is eligible for the disability tax credit. For information about the disability amount, see line 316.

Line 331 – Allowable amount of medical expenses for other dependants ⬤▮▲

Claim on line 331 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:

• your or your spouse's or common-law partner's children born in 1997 or earlier, or grandchildren; and
• your or your spouse's or common-law partner's parents, grandparents, brothers, sisters, aunts, uncles, nieces, or nephews who were residents of Canada (or outside Canada if he or she is a deemed resident of Canada) at any time in the year.

The expenses must meet the criteria in the section Eligible medical expenses at line 330. They have to cover the same 12-month period that was used for line 330.

For more information, see Guide RC4065, Medical Expenses.

Calculate for each dependant the medical expenses you are claiming on this line. The total of these expenses must exceed the lesser of $2,208 and 3% of the dependant's net income for the year.

Use the following chart for each dependant:

Claim on line 331 the total of all allowable amounts for each dependant.

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 made any of the following:

• gifts of property other than cash (gifts in kind);
• gifts to qualified donees outside Canada; or
• gifts to Canada, a province, or a territory.

Supporting documents – Attach to your return your completed Schedule 9 but do not send your other supporting documents. Keep them in case we ask to see them at a later date.

Allowable charitable donations (line 340 of Schedule 9)

Add up all the eligible amounts of your donations to registered charities and other qualified donees made in 2015 plus donations made in any of the previous five years that have not been claimed before. This includes gifts to Canada, a province, or a territory. For a list of qualified donees, use Info-Tax, one of our Tax Information Phone Services, or see Pamphlet P113, Gifts and Income Tax.

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

Generally, you can claim on line 340 all or part of the eligible amount of these donations, up to a limit of 75% of your net income for the year. You may be able to increase this limit if you donate capital property (including depreciable property). For more information, see Pamphlet P113, Gifts and Income Tax. For the year a person dies and the year before that, this limit is 100% of the person's net income.

Donations of certain flow-through share properties may result in a deemed capital gain that is subject to an inclusion rate of 50%. For more information, see Pamphlet P113, Gifts and Income Tax and Guide T4037, Capital Gains.

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 claim in 2015 and carry forward any unused part for up to five years.

For donations of ecologically sensitive lands made after February 10, 2014, the carry-forward period is up to 10 years.

For donations of certified cultural property made after February 10, 2014, special rules apply when the property was acquired through a gifting arrangement that is a tax shelter.

For more information about these gifts and the amounts you can claim, see Pamphlet P113, Gifts and Income Tax.

First-time donor's super credit (FDSC) (line 343 of Schedule 9)

For 2013 to 2017, if you are a first-time donor, you can claim up to $1,000 of donations of money made after March 20, 2013, for the FDSC. This credit is calculated by multiplying these donations by 25%. This is in addition to the credit already allowed for these same donations that you and your spouse or common-law partner claimed on line 340 of Schedule 9.

To qualify as a first-time donor, neither you nor your spouse or common-law partner can have claimed and been allowed a charitable donations tax credit for any year after 2007. If you have a spouse or common-law partner, you can share the FDSC, but the total combined donations claimed cannot exceed $1,000.

Enter the amount of the gift on line 343 of Schedule 9. For more information, go to first-time donor's super credit.

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