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Table of tax topics
Line number	Line name	Tags	Filter by topic:	UFile instructions	Type
10100	Employment income	T4 work	Workers/Self-employed (T4A Box 48) Indigenous Peoples	UFile instructions PDF	Income
10400	Other employment income (tips and gratuities)	Gratuities	Workers/Self-employed (T4A Box 48) Students	UFile instructions PDF	Income
11300	Old age security pension	OAS T4A(OAS) retirement	Adults aged 65 and older	UFile instructions PDF	Income
11400	CPP or QPP benefits	T4A(P) pension plan Canada Quebec Québec retirement Adults 65+	Adults aged 65 and older Indigenous Peoples	UFile instructions PDF	Income
11400	CPP or QPP benefits - Child benefit	T4A(P) box 17 child benefit pension plan Canada Quebec Québec	Families	UFile instructions PDF	Income
11500	Other pensions and superannuation (T4A)	T4A retirement	Adults aged 65 and older Indigenous Peoples	UFile instructions PDF	Income
11500	Other pensions and superannuation (T4RIF)	T4RIF retirement	Adults aged 65 and older Indigenous Peoples	UFile instructions PDF	Income
11500	Other pensions and superannuation (US Social Security)	US Social Security foreign retirement	Adults aged 65 and older	UFile instructions PDF	Income
11600	Elected split-pension amount	Pension income splitting T1032 retirement	Adults aged 65 and older		Income
11900	Employment insurance and other benefits	T4E maternity paternity parental leave CERB EI unemployment	Workers/Self-employed (T4A Box 48) Families Indigenous Peoples	UFile instructions PDF	Income
12100	Interest and other investment income	T5	Adults aged 65 and older Workers/Self-employed (T4A Box 48) Families Indigenous Peoples	UFile instructions PDF	Income
12500	Registered disability savings plan income	T4A box 131 RDSP	Persons with disabilities/Medical expenses	UFile instructions PDF	Income
12700	Taxable capital gains	Sale of principal residence T2091	Other (incarcerated, sale of a principal residence, all clientele)	UFile instructions PDF	Income
12900	Registered retirement savings plan income	RRSP T4RSP	Adults aged 65 and older Workers/Self-employed (T4A Box 48) Families Indigenous Peoples	UFile instructions PDF	Income
12905	Taxable first home savings account income	FHSA T4FHSA	Adults aged 65 and older Workers/Self-employed (T4A Box 48) Families	UFile instructions PDF	Income
13000	Other income - RESP Accumulated income payments	T4A box 040 RESP AIP	Students	UFile instructions PDF	Income
13000	Other income - RESP Educational assistance payments	T4A box 042 RESP EAP	Students	UFile instructions PDF	Income
13010	Taxable scholarships, fellowships, bursaries, and artists' project grants	T4A box 105 bursary	Students	UFile instructions PDF	Income
13500	Self-employment income	T4A box 048 business self-employed	Workers/Self-employed (T4A Box 48)	UFile instructions (Self employment and business income) PDF	Income
14400	Workers' compensation benefits	T5007 wage-loss replacement	Workers/Self-employed (T4A Box 48) Persons with disabilities/Medical expenses Indigenous Peoples	UFile instructions PDF	Income
14500	Social assistance payments	T5007	Social assistance Indigenous Peoples	UFile instructions PDF	Income
14600	Net federal supplements paid	T4A(OAS) GIS Guaranteed Income Supplement	Adults aged 65 and older	UFile instructions PDF	Income
20800	RRSP deduction	RRSP receipt registered retirement savings plan	Workers/Self-employed (T4A Box 48) Adults aged 65 and older Families	UFile instructions PDF	Deductions
20805	FHSA deduction	FHSA T4FHSA	Workers/Self-employed (T4A Box 48) Adults aged 65 and older Families	UFile instructions PDF	Deductions
21400	Child care expenses	Nursery school daycare children parents T778 childcare babysitter camp boarding school	Families	UFile instructions PDF	Deductions
21400	Child care expenses - special cases	T778 daycare children parents	Other (incarcerated, sale of a principal residence, all clientele) Families Students Persons with disabilities/Medical expenses	UFile instructions PDF	Deductions
21500	Disability supports deduction		Workers/Self-employed (T4A Box 48) Persons with disabilities/Medical expenses	UFile instructions PDF	Deductions
22900	Other employment expenses (Work from home)	Home office expenses COVID-19 telework	CRA and COVID-19 Workers/Self-employed (T4A Box 48)	UFile instructions PDF	Deductions
23200	Provincial or territorial COVID-19 benefits repayment	T4A box 201	Families CRA and COVID-19 Indigenous Peoples	UFile instructions PDF	Deductions
23200	Federal COVID-19 benefits repayment (T4A, T4E)	T4E Box 30 T4A box 201	CRA and COVID-19 Indigenous Peoples	UFile instructions for T4A PDF UFile instructions for T4E PDF	Deductions
25500	Northern residents deductions	T2222	Northern residents Indigenous Peoples Workers/Self-employed (T4A Box 48)	UFile instructions PDF	Deductions
30000	Basic personal amount		Other (incarcerated, sale of a principal residence, all clientele)		Non-refundable tax credits
30100	Age amount		Adults aged 65 and older		Non-refundable tax credits
30300	Spouse or common-law partner amount	Couple married	Other (incarcerated, sale of a principal residence, all clientele) Families		Non-refundable tax credits
30400	Amount for an eligible dependant		Families Other (incarcerated, sale of a principal residence, all clientele)		Non-refundable tax credits
30425, 30450, 30500	Canada caregiver amount		Families Persons with disabilities/Medical expenses	UFile instructions (Canada Caregiver amount) UFile instructions (Controls to claim tax credits for a dependant) PDF	Non-refundable tax credits
31285	Home accessibility expenses		Persons with disabilities/Medical expenses Families	UFile instructions PDF	Non-refundable tax credits
31600, 31800	Disability tax credit	T2201 DTC impairment	Persons with disabilities/Medical expenses Families	UFile instructions PDF	Non-refundable tax credits
31900	Interest paid on your student loans		Students	UFile instructions PDF	Non-refundable tax credits
32300	Tuition, education, and textbook amounts	T2202 transfer tuition fees	Students	UFile instructions PDF	Non-refundable tax credits
32400	Tuition amount transferred from a child or grandchild	T2202 transfer	Students Families	UFile instructions PDF	Non-refundable tax credits
32600	Amount transferred from your spouse or common-law partner		Families Other (incarcerated, sale of a principal residence, all clientele) Adults aged 65 and older Persons with disabilities/Medical expenses Students		Non-refundable tax credits
33099, 33199	Medical expenses	Disability impairment receipt	Persons with disabilities/Medical expenses Other (incarcerated, sale of a principal residence, all clientele) Adults aged 65 and older Families Students Northern residents Workers/Self-employed (T4A Box 48) Social assistance	UFile instructions PDF	Non-refundable tax credits
34900	Donations and gifts		Other (incarcerated, sale of a principal residence, all clientele)	UFile instructions PDF	Non-refundable tax credits
41500	Advanced Canada workers benefit (ACWB)	RC210 CWB WITB	Workers/Self-employed (T4A Box 48) Families	UFile instructions PDF	Other
42100	CPP contributions payable on self-employment income and other earnings	Tips gratuities pension plan Canada	Workers/Self-employed (T4A Box 48) Students	UFile instructions PDF	Other
45200	Refundable medical expense supplement	Disability impairment receipt	Persons with disabilities/Medical expenses Workers/Self-employed (T4A Box 48) Families		Refundable tax credits and other credits
45300	Canada workers benefit (CWB)	WITB	Workers/Self-employed (T4A Box 48) Families		Refundable tax credits
45350	Canada training credit (CTC)	CTCL	Students	UFile instructions PDF	Refundable tax credits
	Canada Carbon Rebate	45110 schedule 14 Canada Carbon Rebate	Other (incarcerated, sale of a principal residence, all clientele)		Other
	Newcomers	New to Canada Newcomer International student immigrant refugee residency status work permit	Newcomers Students	UFile instructions PDF	Other
	Indigenous Peoples	Tax exempt Status Indian Indigenous Peoples First Nations Inuit Métis T90 residency information for tax administration agreements employment insurance other benefits maternity paternity parental leave CERB federal COVID-19 provincial territorial repayments EI unemployment T5007 T4 work T4A(P) pensions plan Canada Quebec Québec T4A box 21 T4RSP T4RIF RRSP wage-loss replacement T4E box 30 registered retirement savings plan CPP QPP benefits social assistance workers compensation interest other investment income	Indigenous Peoples	UFile instructions (specific situations) UFile instructions (other topics) PDF	Other
	Date of incarceration	Incarcerated incarceration Involuntary separation prison jail	Other (incarcerated, sale of a principal residence, all clientele) Families Workers/Self-employed (T4A Box 48)	UFile instructions PDF	Other

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2025-10-16

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