Federal Income Tax and Benefit Guide - 2018 - Non-refundable credits (Schedule 1)

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Step 5 – Federal tax

Step A of Schedule 1 – Federal non-refundable tax credits

Claim the non-refundable tax credits that apply to you on lines 300 to 349, using your information slips along with the instructions provided on your Schedule 1 and on any applicable worksheet, schedule, and form. In this section, you will find information you may need to supplement the instructions on Schedule 1.

This section does not provide supplementary information for lines 300, 301, 310, 314, 317, 319, 323, 326, 349, 363,
376, and 378, as the instructions on the Schedule 1 provide the information you need.

These credits reduce the federal tax you have to pay. However, if the total of these credits is more than the federal tax you have to pay, you will not get a refund for the difference.

If you have a spouse or common-law partner, or a dependant with an impairment in physical or mental functions, you may be able to claim the Canada caregiver amount when you calculate certain non-refundable tax credits.

Canada caregiver amount – Summary table
(applicable to lines 303, 304, 305, 307 and 367 of your Schedule 1)
Person with an impairment in physical or mental functions:
You may be entitled to claim:
Spouse or a common-law partner
  • both of these amounts:
    • $2,182 in calculating line 303
    • up to $6,986 on line 304
Eligible dependant 18 years of age or older
(who is a person for whom you are eligible to make a claim on line 305)
  • both of these amounts:
    • $2,182 in calculating line 305
    • up to $6,986 on line 304
Eligible dependant under 18 years of age at the end of the year
(who is a person for whom you are eligible to make a claim on line 305)
  • one of these amounts:
    • $2,182 on line 367
    • $2,182 in calculating line 305
Each of your or your spouse’s or common-law partner’s children under 18 years of age at the end of the year
  • $2,182 on line 367
Each dependant 18 years of age or older who is not your spouse or common-law partner or an eligible dependant for whom an amount is claimed on line 303 or on line 305
  • up to $6,986 on line 307

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 the impairment in physical or mental functions, is, and will likely continue to be, dependent on others for an indefinite duration. Because of this impairment, they need much more help for their personal needs and care when 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.

Newcomers to Canada and emigrants

If you became or ceased to be a resident of Canada for income tax purposes during 2018, you may have to reduce your claim for the amounts on lines 300, 301, 303, 304, 305, 307, 318, 324, 326 and 367 of your Schedule 1 and in some cases line 316 of your Schedule 1. For more information, see Pamphlet T4055, Newcomers to Canada, or go to Individuals - Leaving or entering Canada and non-residents.

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, the CRA does not consider them to depend on you for support. Gifts are not support.

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 their net income (defined below) was less than $11,809 ($13,991 if they were dependent on you because of an impairment in physical or mental functions).

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 2018 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 of your return
  • an amount on line 303 of your Schedule 1 for your spouse or common-law partner

Claim whichever is better for you.

If you reconciled with your spouse or common-law partner before the end of 2018, you can claim an amount on line 303 of your Schedule 1 and any allowable amounts on line 326 of your Schedule 1.

Both of you cannot claim the amount on line 303 for each other for the same year.

Net income of spouse or common-law partner

This is the amount on line 236 of your spouse’s or common-law partner’s return, or the amount it would be if they filed a return.

If you were living with your spouse or common-law partner on December 31, 2018, use their net income for the whole year. This applies even if you got married or got back together with your spouse in 2018 or you became a common-law partner or started to live with your common-law partner again.

If you separated in 2018 because of a breakdown in your relationship and were not back together on December 31, 2018, reduce your claim only by your spouse’s or common-law partner’s net income before the separation.

Line 304 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older

If you are eligible for the Canada caregiver amount for your spouse or common-law partner (see Line 303), or an eligible dependant 18 years of age or older (see Line 305), and their net income is between $7,005 and $23,391, you may be able to claim an amount up to a maximum of $6,986 on line 304 of your Schedule 1. However, you must first claim the amount of $2,182 in calculating the spouse or common-law partner amount on line 303 of your Schedule 5; or in calculating the amount on line 305 of your Schedule 5 for an eligible dependant 18 years of age or older, whichever applies.

How to claim this amount

Calculate their net income (that is indicated on line 236 of their return, or the amount it would be if they filed a return). Complete line 303 or line 305, whichever applies, and line 304 on your Schedule 5 to calculate the amount you can claim.

If you have a spouse or common-law partner and are therefore unable to claim the Canada caregiver amount on line 304 of your Schedule 1 for an eligible dependant age 18 or older, you may be able to claim the Canada caregiver amount for other infirm dependants age 18 or older on line 307 of your Schedule 1. See Line 307.

Only one claim can be made for this amount. You cannot split this amount with another person.

Line 305 – Amount for an eligible dependant

Claim this amount if, at any time in the year, you supported an eligible dependant and their net income (that is indicated on line 236 of their return, or the amount it would be if they filed a return) was less than $11,809 ($13,991 if they were dependent on you because of an impairment in physical or mental functions).

If you have not claimed an amount for the year on line 303 of your Schedule 1, you may be able to claim this amount for one dependant 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 the dependant in 2018
  • 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
  • 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

Note

Your dependant may live away from home while attending school. If the dependant ordinarily lived with you when not in school, the CRA considers that dependant to live with you for the purposes of this amount.

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 a deemed resident (as defined under Which income tax package should you use?) living in another country with your child.

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

  • You or someone else is claiming a spouse or common-law partner amount (line 303 of Schedule 1) 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 of your Schedule 1
  • Someone else is claiming an amount on line 305 of their Schedule 1 for this dependant. If you and another person can both 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 can make the claim
  • 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 2018. However, if you were separated from your spouse or common-law partner for only part of 2018 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 304 and 318 of your Schedule 1) if you do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return. Claim whichever is better for you

Note

If you and another person had to make support payments for the child for 2018, claim this amount only if you and the other person(s) paying support agree you will be the one making the claim. For more information, see Guide P102, Support Payments.

Eligible dependant with an impairment in physical or mental functions
If the eligible dependant is 18 years of age or older and dependent on you because of an impairment in physical or mental functions, you may also be able to claim an amount up to a maximum of $6,986 on line 304 of your Schedule 1.
If the eligible dependant is under 18 years of age at the end of the year, you may claim one of the following amounts:

  • $2,182 on line 367 of your Schedule 1 for each eligible dependant who is your or your spouse’s or common-law partner’s child (see the definition of child under the section called Lines 352 and 367)
  • $2,182 in the calculation of line 305 of your Schedule 5 if the eligible dependant does not meet the definition of child

Note

The eligible dependant must be dependent on others because of the impairment, and will likely continue to be dependent on others for an indefinite duration. Because of this impairment, the eligible dependant needs much more help for their personal needs and care when compared to other persons of the same age. The CRA may ask for a signed statement from a medical practitioner, see the information in Step 5 after the “Canada caregiver amount – Summary table”.

You cannot split this amount with another person. Once you claim this amount for a dependant 18 years of age or older, no one else can claim this amount or an amount on line 304 of Schedule 1 for that dependant.

If you were a single parent on December 31, 2018, and you choose to include all the universal child care benefit lump-sum payment you received in 2018 in the income of your dependant, include this amount in the calculation of their net income.

Line 307 – Canada caregiver amount for other infirm dependants age 18 or older

You can claim an amount up to a maximum of $6,986 for each of your or your spouse’s or common-law partner’s dependent children or grandchildren only if that person was dependent on you because of an impairment in physical or mental functions and was 18 years of age or older.

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
  • 18 years of age or older
  • dependent on you because of an impairment in physical or mental functions
  • a resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you

Notes

You cannot claim an amount on line 307 of your Schedule 1 for dependants who do not have an impairment in physical or mental functions, including a parent or grandparent who was 65 years of age or older.

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 completely dependent on you for support and over whom you have custody and control.

If anyone (including you) is claiming an amount on line 303 or on line 305 of Schedule 1 for the dependant, you cannot claim an amount on line 307 of Schedule 1 for this dependant.

You can claim an amount only if the dependant’s net income (that is indicated on line 236 of their return, or the amount it would be if they filed a return) is less than $23,391.

If you had to make support payments for a child, you cannot claim an amount on line 307 of your Schedule 1 for that child. However, if you were separated from your spouse or common-law partner for only part of 2018 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 307 of your Schedule 1 if you do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return. You can claim whichever is better for you.

The CRA may ask for a signed statement from a medical practitioner indicating the nature of the impairment, when it began, what its duration is expected to be, and that the person is dependent on others because of this impairment in physical or mental functions.

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

CPP and QPP rates are different. Find your situation in the first two columns and follow the instructions in the third column.

Resident of a province other than Quebec on December 31, 2018 Resident of the province of Quebec on December 31, 2018   Complete the following to calculate your CPP or QPP contributions: 
Contributed only to CPP  Contributed only to QPP  Schedule 8  
Contributed to QPP (even if also contributed to CPP)  Contributed to CPP (even if also contributed to QPP)  Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments for 2018  

CPP working beneficiaries

If you are 60 to 70 years of age, 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. For more information, see Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election, and Schedule 8 or Form RC381, whichever applies.

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 2018
  • 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 $2,593.80, you can contribute 9.9% on any part of the income on which you have not already made contributions. The maximum income for 2018 on which you can contribute to the CPP is $55,900.

To calculate and make additional CPP contributions for 2018, complete Form CPT20, Election to Pay Canada Pension Plan Contributions, and Schedule 8 or Form RC381, whichever applies. Form CPT20 lists the eligible employment income on which you can make additional CPP contributions.

Tax-exempt employment income earned by a registered Indian or a person entitled to be registered as an Indian under the Indian Act – If you are a registered Indian, or a person entitled to be registered as an Indian 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 be able to contribute to the CPP on this income. For more benefit and tax information for aboriginal peoples go to Aboriginal peoples.

Overpayment

Find your situation and follow the instructions that apply to you.

Resident of a province other than Quebec on December 31, 2018 Resident of the province of Quebec on December 31, 2018

If you contributed only to the CPP, do not claim more than $2,593.80 on line 308 of your Schedule 1.

Otherwise, you must complete Form RC381 to calculate your overpayment, if any.

If you contributed more, claim the overpayment on line 448 of your return.

If you contributed only to the QPP, do not claim more than $2,829.60 on line 308 of your Schedule 1.

Otherwise, you must complete Form RC381 to calculate your overpayment, if any.

If you contributed more, claim the overpayment on your provincial income tax return for Quebec.

Even if you contributed $2,593.80 or less to the CPP or $2,829.60 or less to the QPP, you may have an overpayment because your claim must be prorated in certain situations in 2018, such as one the following:

  • You were a CPP participant and turned 18 or 70 years of age, or received a CPP disability pension
  • You were a QPP participant and turned 18 years of age, or received a QPP disability pension
  • You were a CPP working beneficiary and elected to stop paying CPP contributions or revoked an election made in a previous year
  • You are filing a return for a person who died in 2018

Notes

If you started receiving CPP retirement benefits in 2018, your basic exemption may be prorated by the CRA.

If you contributed to a foreign employer-sponsored pension plan or to a social security arrangement (other than a United States Arrangement), see Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for 2018 – Non-United States Plans or Arrangements.

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.

Line 312 – Employment insurance premiums through employment

Find your situation and follow the instructions that apply to you.

Resident of a province other than Quebec on December 31, 2018 Resident of the province of Quebec on December 31, 2018

Claim the total of the amounts you contributed to EI (box 18) and to a provincial parental insurance plan (PPIP) (box 55), if applicable, of all your T4 slips

If you worked only in Quebec during the year, claim the total of the amounts shown in box 18 of all your T4 slips.

If you worked outside Quebec and your employment income is $2,000 or more, complete 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 (or box 14 if box 24 is blank).

If your total insurable earnings are $2,000 or less, do not enter any premiums on line 312 of your Schedule 1. Instead, enter the total on line 450 of your return.

Overpayment

You may have an overpayment of your premiums even if you contributed the maximum amount or an amount that is less than what is required for the year. The CRA will calculate the overpayment for you. If you want to calculate your overpayment, get and complete Form T2204, Employee Overpayment of 2018 Employment Insurance Premiums, or complete Schedule 10 if you were a resident of Quebec and worked outside Quebec.

If you repaid some of the employment insurance benefits you received, do not claim the repayment on this line. You may be able to claim a deduction on line 232 of your return for the benefits you repaid.

Find your situation and follow the instructions that apply to you.

Resident of a province other than Quebec on December 31, 2018 Resident of the province of Quebec on December 31, 2018

If you contributed more than $858.22, claim the overpayment on line 450 of your return. 

If you contributed more than $672.10, claim the overpayment on line 450 of your return. However, if you completed Schedule 10, enter the amount from line 25 on line 450.

The overpayment on line 450 is reduced by the provincial parental insurance plan premiums that you have to pay (line 376 of your Schedule 1). The part of the overpayment used will be transferred directly to Revenu Québec.

The CRA will refund the unused overpayment to you or use it to reduce your balance owing. If the difference is $1 or less, you will not receive a refund.

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 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 at the time that the adoption order is issued or recognized by a government in Canada. The maximum claim for each child is $15,905.

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 the expenses incurred for the entire adoption period or an amount of $15,905, whichever is less, in the tax year in which the adoption period ends.

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
  • ends when a government in Canada issues or recognizes an adoption order for that child or when the child first begins to live permanently with you, whichever is later

Eligible adoption expenses include:

  • fees paid to an adoption agency licensed by a provincial or territorial government
  • 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
  • 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.

Line 316 – Disability amount (for self)

You may be able to claim the disability amount if the CRA approved your Form T2201, Disability Tax Credit Certificate, that was certified by a medical practitioner.

To be eligible, you must have had a severe and prolonged impairment in physical or mental functions during 2018. An impairment is prolonged if it has lasted, or is expected to last, for a continuous period of at least 12 months.

If you were eligible for the disability tax credit for 2017 and you still meet the eligibility requirements in 2018, you can claim this amount without sending the CRA a new Form T2201. However, you must send the CRA a new one if the previous period of approval ended before 2018 or if the CRA asks you to.

For more information, see Guide RC4064, Disability-Related Information, or go to Tax credits and deductions for persons with disabilities.

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 of Schedule 1) if all of the following apply:

  • The CRA approved Form T2201, Disability Tax Credit Certificate, that was certified by a medical practitioner, for your dependant
  • Your dependant was resident in Canada at any time in 2018
  • They were dependent on you on a regular and consistent basis for all or some of the basic necessities of life (such as food, shelter, and clothing)
  • One of the following situations applies:
    • You claimed an amount on line 305 of your Schedule 1 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 307 of your Schedule 1 for that dependant, or you could have if they had no income and had been 18 years of age or older in 2018

If your dependant was eligible for the disability tax credit for 2017 and still meets the requirements in 2018, you can claim this amount without sending the CRA a new Form T2201. However, you must send the CRA a new one if the previous period of approval ended before 2018 or if the CRA asks you to.

Notes

You cannot claim the unused part of this amount 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 the unused part of this amount with another person, the total amount claimed for that dependant cannot exceed 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 RC4065, Medical Expenses.

For more information about different amounts you may be able to claim, see Guide RC4064, Disability-Related Information or go to Tax credits and deductions for persons with disabilities.

Line 324 – Tuition amount transferred from a child

The student has to complete the “Transfer or carryforward of unused amount” section of Schedule 11 to transfer an amount. The student must also complete the back of any of the following applicable forms to indicate the amount that is transferred and to designate you as the person who can claim the amount:

If the amount being transferred to you is 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, 304, or 326 of Schedule 1 for the student, you cannot claim an amount on line 324 of your Schedule 1 for that student. However, the student’s spouse or common-law partner can include the transfer on line 326 of their Schedule 1.

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, 304, or 326 of Schedule 1 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 of Schedule 1.

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 307 of their Schedule 1 for the student.

Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later

You can claim eligible medical expenses paid in any 12-month period ending in 2018 and not claimed for 2017. Generally, you can claim all amounts paid that exceed a certain threshold, even if they were not paid in Canada. Medical expenses for other dependants must be claimed on line 331 of your Schedule 1.

Note

On the return for a person who died in 2018, a claim can be made for expenses paid on behalf of the deceased in any 24-month period that includes the date of death if they were not claimed for any other year. This also applies if you are claiming expenses paid for a dependant who died in the year.

You can claim on line 330 of your Schedule 1 the total eligible medical expenses you or your spouse or common-law partner paid for each of the following persons:

  • yourself
  • your spouse or common-law partner
  • your or your spouse’s or common-law partner’s children under 18 years of age at the end of the year

Eligible medical expenses

The most common eligible medical expenses are:

payments to a medical doctor, dentist, nurse, or certain other medical professionals or to a public or licensed private hospital

payments for prescription drugs, artificial limbs, wheelchairs, crutches, hearing aids, prescription eyeglasses or contact lenses, dentures, pacemakers, and certain prescription medical devices

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)

certain expenses incurred for an animal specially trained to assist a patient in coping with any of the following impairments:

  • blindness
  • profound deafness
  • severe autism
  • severe diabetes
  • severe epilepsy
  • a severe and prolonged impairment that markedly restricts the use of the patient’s arms or legs
  • Newas of January 1, 2018, a severe mental impairment, if the animal is specially trained to do specific tasks (excluding the provision of emotional support)

These expenses include such things as the cost of the animal, care and maintenance of the animal (including food and veterinary care), reasonable travel expenses for the patient to attend a facility that trains individuals in the handling of these service animals, and reasonable board and lodging for full-time attendance at the facility. The special training of the animal has to be one of the main purposes of the person or organization that provides the animal.

For more information about medical expenses you can claim, including reimbursement and travel expenses, go to Lines 330 and 331 – Eligible medical expenses you can claim on your tax return or use the CRA’s Tax Information Phone Services. You can also see Guide RC4065, Medical Expenses, and Income Tax Folio S1-F1-C1, Medical Expense Tax Credit.

Line 331 – Allowable amount of medical expenses for other dependants

You can claim on line 331 of your Schedule 1 the part of eligible medical expenses you or your spouse or common-law partner paid for each of the following persons who depended on either of you for support:

  • your or your spouse’s or common-law partner’s children 18 years of age or older in 2018, or grandchildren
  • your or your spouse’s or common-law partner’s parents, grandparents, brothers, sisters, aunts, uncles, nieces, or nephews who were residents of Canada at any time in the year

For examples of expenses you can claim, see Eligible medical expenses at line 330. The expenses you claim on line 331 of your Schedule 1 must be paid in the same 12-month period used to calculate the eligible medical expenses you claimed at line 330 of your Schedule 1.

For more information, see Guide RC4065, Medical Expenses.

Lines 352 and 367 – Canada caregiver amount for infirm 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 meet all of the following conditions:

  • are under 18 years of age at the end of the year
  • lived with both of you throughout the year
  • are dependent on others because of an impairment in physical or mental functions and will likely continue to be dependent on others for an indefinite duration. Because of this impairment, the child needs much more help for their personal needs and care when compared to children of the same age

You can claim the full amount in the year of the child’s birth, death, or adoption.

If you are making this claim for more than one child, either you or your spouse or common-law partner may claim the credit for all the eligible children or you can each claim separate children but each child can only be claimed once.

Note

If you have shared custody of the child throughout the year, the parent who claims the amount for an eligible dependant (see Line 305) for that child can make the claim on line 367 of their Schedule 1. If you have shared custody of the child throughout the year, you can claim this amount only if both of you agree that you will be the one making the claim.

If the child did not live with both parents throughout the year, the parent or the spouse or common-law partner who claims an amount on line 305 of their Schedule 1 for that child can make the claim on line 367 of their Schedule 1. However, you can claim the amount on line 367 of your Schedule 1 for the child, if you or your spouse or common-law partner could not claim the amount on line 305 of Schedule 1 because:

  • one of you claimed an amount on line 305 of Schedule 1 for another eligible dependant
  • someone else in your household claimed an amount on line 305 of their Schedule 1 for another eligible dependant
  • the eligible dependant’s income is too high

If you and another person had to make support payments for the child in the year, you can claim this amount only if both of you agree that you will be the one making the claim.

A child includes:

  • your or your spouse’s or common-law partner’s biological or adopted child
  • a person who is wholly dependent on you for support and of whom you have custody and control
  • your child’s spouse or common-law partner

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 all of the following conditions:

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

You can combine the hours you volunteered for both search and rescue and firefighter activities to claim either the VFA or the SRVA.

However, if you were also employed by 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: Eligible search and rescue volunteer services with an eligible search and rescue organization include:
Responding to and being on call for firefighting and related emergency calls as a firefighter 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 fire department Attending meetings held by the organization
Participating in required training related to preventing or suppressing fires Participating in required training related to search and rescue services

To be eligible, a search and rescue organization has to be 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 its status as a search and rescue organization has to be recognized by a provincial, municipal, or public authority. Your search and rescue organization can tell you if it is eligible.

Tax Tip

As a volunteer firefighter or search and rescue volunteer, you may be eligible to claim a $1,000 exemption for each eligible employer, instead of the VFA or the SRVA. For more information, see Emergency services volunteers under Line 101.

Line 367 – Canada caregiver amount for infirm children under 18 years of age

See Line 352.

Line 369 – Home buyers’ amount

You can claim $5,000 for the purchase of a qualifying home in the year 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)

Note

You do not have to be a first-time home buyer if you are eligible for the disability tax credit or if you acquired the home for the benefit of a related person who is eligible for the disability tax credit. However, the purchase must be made to allow the person with the disability to live in a home that is more accessible or better suited to their needs. For the purposes of the home buyers’ amount, a person with a disability is a person who is eligible for the disability tax credit for the year in which the home is acquired.

A qualifying home must be registered in your 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
  • apartments in duplexes, triplexes, fourplexes or apartment buildings

Note

A share in a co-operative housing corporation that entitles you to own and gives you an equity interest in a housing unit located in Canada also qualifies. However, a share that only gives you the right to tenancy in the housing unit does not qualify.

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 be more than $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 be more than $5,000.

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

If you were a resident of Quebec on December 31, 2018, and worked in Quebec during the year, claim any overpayment on your provincial income tax return for Quebec.

If your PPIP insurable earnings are less than $2,000, claim your premiums paid as an overpayment on your provincial income tax return for Quebec.

Line 395 – Search and rescue volunteers’ amount (SRVA)

See Line 362.

Line 398 – Home accessibility expenses

You can claim an amount for eligible expenses for a qualifying renovation of an eligible dwelling, if you are a qualifying individual or an eligible individual making a claim for a qualifying individual.

The total eligible expenses for an eligible dwelling cannot be more than $10,000 for the year.

The total eligible expenses claimed by a qualifying individual and all eligible individuals for a year cannot be more than $10,000 for a qualifying individual or for the same eligible dwelling even if there is more than one qualifying individual.

If you cannot agree on what amount each person can claim, the CRA will determine the amounts.

A qualifying individual is one of the following:

  • an individual who is eligible for the disability tax credit for the year
  • an individual who is 65 years of age or older at the end of the year

An eligible individual is one of the following:

(a) a spouse or common-law partner of a qualifying individual

(b) for a qualifying individual who is 65 years of age or older, an individual who has claimed the amount for an eligible dependant (line 305 of Schedule 1), or the Canada caregiver amount for other infirm dependants age 18 or older (line 307 of Schedule 1) for the qualifying individual, or could have claimed such an amount if:

  • the qualifying individual had no income
  • for the eligible dependant amount on line 305 of Schedule 1, the individual was not married or in a common-law partnership
  • for the amount on lines 305 and 307 of Schedule 1, the qualifying individual was dependent on the individual because of an impairment in physical or mental functions

(c) an individual who is entitled to claim the disability amount (on line 318 of their Schedule 1) for the qualifying individual or would be entitled if no amount was claimed for the year by the qualifying individual or the qualifying individual’s spouse or common-law partner

An eligible dwelling is a housing unit (or a share of the capital stock of a co-operative housing corporation that was acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation) located in Canada and meets at least one of the following conditions:

  • it is owned (either jointly or otherwise) by the qualifying individual and it is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the qualifying individual
  • it is owned (either jointly or otherwise) by the eligible individual and it is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the eligible individual and the qualifying individual, and the qualifying individual does not own (either jointly or otherwise) and ordinarily inhabit another housing unit in Canada throughout the year

Note

Generally, the land on which the housing unit stands, up to ½ hectare (1.24 acres) is considered part of the eligible dwelling.

A qualifying individual may have only one eligible dwelling at any time, but may have more than one eligible dwelling in a year (for example, in a situation where an individual moves in the year). When a qualifying individual has more than one eligible dwelling in a year, the total eligible expenses for all such eligible dwellings of the qualifying individual cannot be more than $10,000.

A qualifying renovation is a renovation or alteration that is of an enduring nature and is integral to the eligible dwelling (including the land that forms part of the eligible dwelling). The renovation must:

  • allow the qualifying individual to gain access to, or to be mobile or functional within, the dwelling
  • reduce the risk of harm to the qualifying individual within the dwelling or in gaining access to the dwelling

An item you buy that will not become a permanent part of your dwelling is generally not eligible.

Eligible expenses

These expenses are outlays or expenses made or incurred during the year that are directly attributable to a qualifying renovation of an eligible dwelling. The expenses must be for work performed or goods acquired in the tax year.

If you do the work yourself, the eligible expenses include expenses for building materials, fixtures, equipment rentals, building plans, and permits. You cannot claim the value of your labour or tools.

Expenses are not eligible if the goods or services are provided by a person related to the qualifying or eligible individual, unless that person is registered for goods and services tax/harmonized sales tax (GST/HST) under the Excise Tax Act. If your family member is registered for the GST/HST and if all other conditions are met, the expenses will be eligible for the home accessibility tax credit.

Generally, paid work done by professionals such as electricians, plumbers, carpenters and architects for eligible expenses qualifies as eligible expenses.

You may have an eligible expense that also qualifies as a medical expense. If so, you can claim the expense as a medical expense and a home accessibility expense. For information about medical expenses, see lines 330 and 331.

Ineligible expenses

The following expenses are not eligible for the home accessibility tax credit:

  • amounts paid to acquire a property that can be used independently of the qualifying renovation
  • the cost of annual, recurring, or routine repair or maintenance
  • amount paid to buy household appliances
  • amount paid to buy electronic home-entertainment devices
  • the cost of housekeeping, security monitoring, gardening, outdoor maintenance, or similar services
  • financing costs for the qualifying renovation
  • the cost of renovation incurred mainly to increase or maintain the value of the dwelling

Condominium and co-operative housing corporations

For condominium or co-operative housing corporations, your share of the cost of eligible expenses for common areas qualifies for the home accessibility tax credit.

Other government grants or credits

The home accessibility tax credit is not reduced by assistance, including a grant, forgivable loan, or tax credit, from the federal or a provincial/territorial government.

Vendor rebates or incentives

Eligible expenses are generally not reduced by reasonable rebates or incentives that the vendor or manufacturer of goods or the provider of the service offers.

Business or rental use of part of an eligible dwelling

If you earn business or rental income from part of an eligible dwelling, you can only claim the amount for eligible expenses incurred for the personal-use areas of your dwelling.

For expenses incurred or goods acquired for common areas or that benefit the housing unit as a whole (such as a ramp or handrails), you must divide the expense between personal use and income-earning use. For more information, see Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income or Guide T4036, Rental Income.

Eligible expenses must be supported by acceptable documentation, such as agreements, invoices, and receipts. They must clearly identify the type and quantity of goods bought or services provided, including, but not limited to, the following information, if it applies:

  • information that clearly identifies the vendor/contractor, their business address, and, if applicable, their GST/HST registration number
  • a description of the goods and the date when they were bought
  • the date when the goods were delivered (keep your delivery slip as proof) or when the work or services were performed
  • a description of the work done, including the address where it was done
  • the amount of the invoice
  • proof of payment. Receipts or invoices must show that bills were paid in full or be accompanied by other proof of payment, such as a credit card slip or cancelled cheque
  • a statement from a co-operative housing corporation or condominium corporation (or, for civil law, a syndicate of co-owners) signed by an authorized individual identifying:
    • the amounts incurred for the renovation or the alteration work
    • as a condominium owner, your part of these expenses if the work is done for common areas
    • information that clearly identifies the vendor/contractor, their business address and, if applicable, their GST/HST registration number
    • a description of the work done or services performed and the dates when the work was done or the services were performed
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