Federal non-refundable tax credits

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Part A – Federal non-refundable tax credits

These credits reduce your federal tax you have to pay. However, if the total of these credits is more than your federal tax you have to pay, 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 23600) on your return.

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

Note

To complete Schedule B, you must first complete Schedule A.

⬤▮▲ 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 35000 of your return.

If the result from line A is less than 90%, you can claim only the non-refundable tax credits on lines 316003190032300 (only the tuition amounts), and 34900 if they apply to you. Your allowable amount of non-refundable tax credits will be the total of these credits multiplied by the rate shown on Schedule B.

You are a non-resident electing under section 217 – You can claim all the non-refundable tax credits from your return 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 35000 of your return.

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 2019. This amount is shown in box 133 of your Schedule C

b) the total federal non-refundable tax credits you would be eligible for if you were a resident of Canada for the full year, from line 35000 of your return, minus 15% of the total of all of the following amounts:

⬤▮▲Canada caregiver amount – Summary table

(applicable to lines 30300, 30425, 30400, 30450 and 30500 of your return)

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
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:
    • $2,230 in calculating line 30300
    • up to $7,140 on line 30425
Eligible dependant 18 years of age or older (who is a person for whom you are eligible to make a claim on line 30400)
  • both of these amounts:
    • $2,230 in calculating line 30400
    • up to $7,140 on line 30425
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 30400)
  • one of these amounts:
    • $2,230 on line 30500
    • $2,230 in calculating line 30400
Each of your or your spouse’s or common-law partner’s children under 18 years of age at the end of the year
  • $2,230 on line 30500
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 30300 or on line 30400
  • up to $7,140 on line 30450

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.

⬤▮▲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.

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. 

⬤▮▲Line 30000 – Basic personal amount

Claim $12,069.

⬤▮▲Line 30100 – Age amount

If you were 65 years of age or older on December 31, 2019, see the chart for line 30100 on the Worksheet for the return.

Note

If you are a deemed resident of Canada, your net world income is the amount on line 23600 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.

⬤▮▲Line 30300 – 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 world income was less than $12,069 ($14,299 if they were dependent on you because of an impairment in physical or mental functions). Complete the appropriate parts of Schedule 5 to calculate your claim and attach a copy to your return.

Note

If your spouse or common-law partner has an impairment in physical or mental functions, you may also be entitled to claim an amount up to a maximum of $7,140 on line 30425. See line 30425 of your return.

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.

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 2019 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 22000 of your return
  • an amount on line 30300 of your return 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 2019, you can claim an amount on line 30300 of your return and any allowable amounts on line 32600 of your return.

Both of you cannot claim the amount on line 30300 for each other for the same year.

Net world income of spouse or common-law partner

If your spouse or common-law partner was a deemed resident of Canada in 2019, their net world income is the amount on line 23600 of your spouse's or common-law partner's return, or the amount it would be if they filed a return.

If your spouse or common-law partner was a non-resident of Canada in 2019, their net world income is their net income for 2019 from all sources both inside and outside Canada.

If you were living with your spouse or common-law partner on December 31, 2019, use their net world income for the whole year. This applies even if you got married or got back together with your spouse in 2019 or you became a common-law partner or started to live with your common-law partner again.

If you separated in 2019 because of a breakdown in your relationship and were not back together on December 31, 2019, 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 30400 – Amount for an eligible dependant

If you have claimed an amount for the year on line 30300, you cannot claim this amount. If you have not claimed an amount for the year on line 30300 of your return, you may be able to claim this amount for one dependant if, at any time in the year, you met all of 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 2019.
  • 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

Notes

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 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 on line 30300 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 30300 of your return
  • Someone else is claiming an amount on line 30400 of their return 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 2019. However, if you were separated from your spouse or common-law partner for only part of 2019 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 30400 (plus any allowable amounts on lines 30425 and 31800 of your return) if you do not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return. Claim whichever is better for you

Note

If you and another person had to make support payments for the child for 2019, 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.

How to claim this amount

You can claim this amount if your eligible dependant’s net world income was less than $12,069 ($14,299 if they were dependent on you because of an impairment in physical or mental functions). If your dependant is a deemed resident of Canada, their net world income is the amount on line 23600 of their return, or the amount it would be if they filed a return. If your dependant is a non-resident of Canada, their net world income is their net income for 2019 from all sources both inside and outside Canada. Complete the appropriate parts of Schedule 5 to calculate your claim and give certain details about your dependant. Attach a copy of this schedule to your return.

Notes

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 entitled to claim an amount up to a maximum of $7,140 on line 30425 of your return. For more information, see Line 30425.

If the eligible dependant is under 18 years of age at the end of the year, is your or your spouse's or common-law partner’s child (see the definition of child under line 30500), and has an impairment in physical or mental functions, you may be entitled to claim an amount of $2,230. However, this amount may be claimed on line 30500, and not in the calculation of line 30400.

If the eligible dependant is not your or your spouse's or common-law partner's child, claim the amount of $2,230 in the calculation of line 30400.

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.

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 30425 for that dependant.

If you were a single parent on December 31, 2019, and you choose to include all the universal child care benefit (UCCB) lump-sum payment you received in 2019 in the income of your dependant, include this amount in the calculation of their net income.

⬤▮▲Line 30425 – Canada caregiver amount for spouse or common-law partner, or an eligible dependant age 18 or older

If you are eligible for the Canada caregiver amount for your spouse or common-law partner (see Line 30300), or an eligible dependant 18 years of age or older (see Line 30425), and their net world income is between $7,159 and $23,906, you may be able to claim an amount up to a maximum of $7,140 on line 30400 of your return. However, you must first claim the amount of $2,230 in calculating the spouse or common-law partner amount on line 30300 of your Schedule 5; or in calculating the amount on line 30400 of your Schedule 5 for an eligible dependant 18 years of age or older, whichever applies.

How to claim this amount

Calculate their net world income (see Net world income). Complete line 30300 or line 30400, whichever applies, and line 30425 on your Schedule 5 to calculate the amount you can claim and attach a copy to your return.

If you have a spouse or common-law partner and are therefore unable to claim the Canada caregiver amount on line 30425 of your return 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 30450 of your return. See Line 30450.

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

Net world income – If your spouse or common-law partner, or your eligible dependant is a deemed resident of Canada, their net world income is the amount on line 23600 of their return, or the amount that it would be if they filed a return. If that person is a non-resident of Canada, their net world income is their net income for 2019 from all sources both inside and outside Canada.

⬤▮▲Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older

You can claim an amount up to a maximum of $7,140 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 of 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
  • 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

Notes

You cannot claim an amount on line 30450 of your return 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 30300 or on line 30450 of their return, you cannot claim an amount on line 30450 of your return.

You can claim an amount only if the dependant's net world income is less than $23,906.

If you had to make support payments for a child, you cannot claim an amount on line 30450 of your return for that child. However, if you were separated from your spouse or common-law partner for only part of 2019 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 30450 of your return if you do not claim any support amounts paid to your spouse or common-law partner on line 22000 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.

Net world income – If your dependant is a deemed resident of Canada, their net world income is the amount on line 23600 of their return, or the amount that it would be if they filed a return. If your dependant is a non-resident of Canada, their net world income is their net income for 2019 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.

⬤▮▲Lines 30499 and 30500 – 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 30400) for that child can make the claim on line 30500 of their return. 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 30400 of their return for that child can make the claim on line 30500 of their return. However, you can claim the amount on line 30500 of your return for the child, if you or your spouse or common-law partner could not claim an amount on line 30400 of the return because:

  • one of you claimed an amount on line 30400 of the return for another eligible dependant
  • someone else in your household claimed an amount on line 30400 of their return 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 30800 – Base CPP or QPP contributions through employment income

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 a return for the province of Quebec for 2019, and contributed only to the CPP, do not claim more than $2,668.05 on line 308 of your return for your base contributions on employment income. Do not claim more than $80.85 on line 22215 of your return for your enhanced contribution. If you contributed more, claim the overpayment on line 44800 of your return. The CRA 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 for 2019, and contributed only to the QPP, do not claim more than $2,910.60 on line 30800 of your return for your base contributions. Do not claim more than $80.85 on line 22215 of your return for your enhanced contributions. If you contributed more, claim the overpayment on your provincial income tax return for Quebec.

If you contributed to the QPP in 2019 but did not have to file a return for the province of Quebec for 2019, or if you contributed to the CPP in 2019 but have to file a return for the province of Quebec for 2019, complete Form RC381, Inter-provincial calculation for CPP and QPP Contributions and Overpayments for 2019, to calculate your claim at line 30800 of your return and your overpayment, if any. Attach to your return your Relevé 1 slip.

Notes

Even if you contributed $2,668.05 or less to the CPP or $2,910.60 or less to the QPP, you may have an overpayment because your claim must be prorated in certain situations, such as if in 2019:

  • 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 2019

If you started receiving CPP retirement benefits in 2019, your basic exemption may be prorated by the CRA.

If one of these situations applies to you, complete Schedule 8 or Form RC381 , whichever applies.

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 2019 – Non-United States Plans or Arrangements or by contacting the CRA.

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 2019
  • 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 $2,748.90, you can contribute 10.2% on any part of the income on which you have not already made contributions. The maximum income for 2019 on which you can contribute to the CPP is $57,400.

To calculate and make additional CPP contributions for 2019, 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. If you did not have to file a return for Quebec for 2019, and contributed only to the CPP, or if you have to file a return for Quebec for 2019, and contributed only to the QPP, you must complete Schedule 8 to calculate your claim. Otherwise, complete Form RC381 to calculate your claim.

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.

Supporting documents – Attach a copy of Form CPT20 and Schedule 8 or Form RC381, whichever applies, to your return, or send Form CPT20 to the CRA separately on or before June 15, 2021.

⬤ Line 31000 – CPP or QPP contributions on self-employment and other earnings

Claim, in dollars and cents, the total base CPP and QPP contributions calculated on your self-employment income and other earnings. For more information, see Line 22200.

⬤▲Line 31200 – Employment insurance premiums through employment

If you do not have to file a return for the province of Quebec for 2019, 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 in 2019, also include the total of the amounts shown in box 55 of all your T4 slips on this line. Do not claim more than $860.22. Attach to your return your Relevé 1 slip.

If you contributed more than $860.22, claim, in dollars and cents, the excess contribution on line 45000 of your return. The CRA 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, 2019, 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 $663.75. If you contributed more than $663.75, claim, in dollars and cents, the excess contribution on line 45000 of your return. The CRA 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, 2019, 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 22 and line 23 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 2019 (or box 14 if box 24 is blank).

You may have an overpayment of your premiums even if the total is $860.22 or less (if you were not considered a resident of Quebec), or $663.75 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 2019 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, the CRA will refund all your premiums to you or use them to reduce your balance owing. In this case, do not enter any premiums on line 31200 of your return. Instead, enter the total on line 45000 of your return.

You may also have an overpayment if your insurable earnings are more than $2,000 and less than $2,032 if you resided outside Quebec on December 31, 2019, or if your insurable earnings are more than $2,000 and less than $2,025 if you were considered a resident of Quebec on December 31, 2019. 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 31205 – Provincial parental insurance plan (PPIP) premiums paid

If you were considered a resident of Quebec on December 31, 2019, 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 $402.39. 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 31210 – PPIP premiums payable on employment income

If you were considered a resident of Quebec on December 31, 2019, claim, in dollars and cents, the amount from line 19 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 $402.39.

⬤ Line 31215 – PPIP premiums payable on self-employment income

If you were considered a resident of Quebec on December 31, 2019, claim, in dollars and cents, the amount from line 12 of Schedule 10.

The maximum amount you can claim is $402.39.

⬤▮▲Line 31217 – 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, 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 9 of your Schedule 13 on line 31217 of your return and on line 42120 of your return.

Note

Only Canadian citizens and permanent residents of Canada can enter into an agreement with the Commission to access the EI special benefits.

⬤▮▲Line 31220 – Volunteer firefighters' amount (VFA) and

⬤▮▲Line 31240 – 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.

Description of eligible volunteer services
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 fire 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.

Supporting documents – Do not send any supporting documents when you file your tax return. Keep them in case the CRA asks to see them later. The CRA 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 31260 – Canada employment amount

Claim the lesser of:

  • $1,222
  • the total of the employment income you reported on lines 10100 and 10400 of your return

⬤▮▲Line 31270 – 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 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 supporting documents when you file your tax return. Keep them in case the CRA asks to see them later.

⬤▮▲Line 31285 – 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 a 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 30400 of the return), or the Canada caregiver amount for other infirm dependants age 18 or older (line 30450 of the return) 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 30400 of the return, the individual was not married or in a common-law partnership
  • for the amount on lines 30400 and 30450 of the return, 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 31800 of their return) 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 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 and 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 individual or the 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 GST/HST and if all other conditions are met, the expenses will be eligible for the home accessibility tax credit (HATC).

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 33099 and 33199.

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 HATC.

Other government grants or credits

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

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 hand rails), 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 all of the following:
    • 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 

Supporting documents – Do not send any documents. Keep them in case the CRA asks to see them later.

⬤▮▲Line 31300 – 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 $16,255.

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 the expenses incurred for the entire adoption period or an amount of $16,255, 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.

Supporting documents – Do not send any supporting documents when you file your tax return. Keep them in case the CRA asks to see them later.

⬤▲Line 31400 – Pension income amount

You may be able to claim up to $2,000 if you reported eligible pension, superannuation, or annuity payments on lines 1150011600, or 12900 of your return.

To calculate your claim, complete the chart for line 31400 on the Worksheet for the return.

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 31400 of your and your spouse's or common-law partner's return.

⬤▮▲Line 31600 – 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 2019. 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 2018 and you still meet the eligibility requirements in 2019, 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 2019 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 31800 – 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 31600 of your return) 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 (or outside Canada if they are a deemed resident of Canada) at any time in 2019.
  • 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 305400of your return 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 30400 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 30450 of your return for that dependant, or could have if they had no income and had been 18 years of age or older in 2019.

If your dependant was eligible for the disability tax credit for 2018 and still meets the requirements in 2019, 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 2019 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 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 31900 – Interest paid on your student loans

Only you can claim an amount for the interest you, or a person related to you, paid on that loan in 2019 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.

For more information, see Guide P105, Students and Income Tax.

Supporting documents – Attach to your return your documents showing amounts you are claiming for 2019.

⬤▮▲Line 32300 – Your tuition, education, and textbook amounts

Complete Schedule 11 to calculate your total eligible tuition amount for 2019 and any unused tuition amount that you may want to transfer to another person. Also, use Schedule 11 to calculate your unused tuition, education, and textbook amounts to carry forward to a future year.

Supporting documents – Attach your completed Schedule 11 to your return, but do not send any other documents. Keep them in case the CRA asks to see them later.

⬤▮▲Line 32400 – 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 30300, 30425, or 32600 of their return for the student, you cannot claim an amount on line 32400 of your return for that student. However, the student's spouse or common-law partner can include the transfer on line 32600 of their return.

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 30300, 30425, or 32600 of their return 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 32400 of their return.

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 30400 or 30450 of their return for the student.

Supporting documents – Do not send any supporting documents when you file your tax return. Keep them in case the CRA asks to see them later. The student must attach Schedule 11 to their return.

⬤▮▲Line 32600 – 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 they did not need the whole amount to reduce their federal tax to zero:

  • the age amount (line 30100) if your spouse or common-law partner was 65 years of age or older
  • the pension income amount (line 31400)
  • the disability amount (for self) (line 31600)
  • the tuition amount for 2019 (line 32300) 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 they use even if there is still an unused part
  • the Canada caregiver amount for infirm children under 18 years of age (line 30500)

Notes

Your spouse or common-law partner cannot transfer to you any tuition, education, or textbook amounts carried forward from a previous year.

If you were separated because of a breakdown in your relationship for a period of 90 days or more including December 31, 2019, your spouse or common-law partner cannot transfer any unused amounts to you.

See Schedule 2 for more information and how to calculate your claim.

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. The CRA will review your claim before assessing your return to see if your spouse or common-law partner is eligible for the disability tax credit. If they were eligible for 2018 and still meet the requirements in 2019, you can claim this amount without sending a new Form T2201. However, you must send one if the previous period of approval ended before 2019 or if the CRA asks 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 their world income to your return. Do not send your other supporting documents, but keep them in case the CRA asks to see them later.

⬤▮▲Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2002 or later

You can claim eligible medical expenses paid in any 12-month period ending in 2019 and not claimed for 2018. Generally, you can claim all amounts paid that exceed a certain thereshold, even if they were not pain in Canada. Medical expenses for other dependants must be claimed on line 33199 of your return.

Note

On the return for a person who died in 2019, 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 33099 of your return 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)
  • Newfor expenses incurred after October 16, 2018, certain cannabis products purchased for a patient for medical purposes will be eligible medical expenses, once they become permitted for legal sale under the Cannabis Act
  • 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
    • 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 eligible medical expenses you can claim, including reimbursement and travel expenses, go to Lines 33099 and 33199 – 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.

Supporting documents – Do not send any supporting documents when you file your tax return. Keep them in case the CRA asks to see them later.

⬤▮▲Line 33199 – Allowable amount of medical expenses for other dependants

You can claim on line 33199 of your return 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 18 years of age or older in 2019, 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 (or outside Canada if they are a deemed resident of Canada) at any time in the year

For examples of expenses you can claim, see Eligible medical expenses at line 33099. The expenses you claim on line 33199 of your return must be paid in the same 12-month period used to calculate the eligible medical expenses you claimed at line 33099 of your return.

For more information, see Guide RC4065, Medical Expenses.

⬤▮▲Line 34900 – Donations and gifts

NewFor donations made after March 18, 2019, in order to qualify for the enhanced tax incentives for donations of cultural property, the property no longer needs to be of national importance.

You can claim donations and gifts either you or your spouse or common-law partner made. Enter your claim from the calculation on Schedule 9.

Notes

Political contributions are not claimed here, see lines 40900 and 41000.

If you have taken a vow of perpetual poverty as a member of religious order, this limit does not apply. Claim your donations on line 25600 of your return.

Supporting documents – Attach to your return your completed Schedule 9 but do not send your other supporting documents. Keep them in case the CRA asks to see them later.

For more information, see Pamphlet P113, Gifts and Income Tax.

 

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