Practice completing tax returns using the case studies listed below.

Case studies

Adults aged 65 and over

• Reporting pension income splitting
• Reporting US social security benefits

• CRA and COVID-19

  • Reporting COVID-19 benefits
  • Reporting COVID-19 benefit repayments

Families

• Reporting amounts transferred from spouse
• Claiming child care expenses
• Claiming child care expenses (special cases)

• Incarcerated individuals

  • Incarcerated Individual with a spouse

Indigenous peoples

• Reporting tax exempt employment income
• Reporting tax exempt social assistance payments
• Reporting tax exempt COVID-19 benefits

• Medical expenses

  • Claiming medical expenses

Newcomers

• Newcomer couple who immigrated to Canada
• Newcomer with spouse living abroad

• Northern residents

  • Claiming the additional residency amount
  • Claiming the travel deduction

Persons with disabilities

• Claiming the disability tax credit
• Claiming nursing home fees
• Claiming the disability tax credit and caregiver amount for a dependant
• Transfer disability tax credit to spouse

• Sale of a principal residence

  • Reporting the sale of a principal residence

Social assistance recipients

• Reporting social assistance income

• Students

  • Student with a scholarship transferring tuition fees to a parent who is not present
  • Part-time student with a scholarship

T4A slip with income in box 048

• Reporting a T4A slip with income in box 048

• Workers

  • Reporting employment income (T4)
  • Reporting EI benefits and Canada workers benefit advance payments
  • Reporting Tips and additional Canada Pension Plan contributions