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• RRSP deduction
• Child care expenses
• Child care expenses – special cases
• Disability supports deduction
• Other employment expenses (Work from home)
• Provincial or territorial COVID-19 benefits repayment (T4A box 201)
• Federal COVID-19 benefits repayment (T4A box 201) (T4E box 30)
• Northern residents deduction

RRSP deduction Line 20800

• Individuals who contribute to a registered retirement savings plan (RRSP) may claim a deduction on line 20800.
• Individuals must confirm their RRSP deduction limit. This amount can be found in their latest notice of assessment or reassessment under RRSP deduction limit statement, next to the line: Available contribution room for 2022. This amount is also found using AutoFill My Return.
• Individuals may have two types of receipts for the same tax year:
• for contributions made in the last ten months of the tax year you are preparing (March to December)
• for contributions made in the first 60 days of the year following the tax year being prepared
• The individual may contribute to their RRSP up until December 31 of the year they turn 71 years of age. The individual may still carry unused RRSP contribution amounts forward, up to their deduction limit, to be deducted in future years. The individual must confirm the amount of their contributions, if any, they wish to deduct on their tax return, leaving any leftover amount to be carried forward. The individual must still report all RRSP contributions for the applicable tax year even if they decide not to claim the deduction for that year.
• The individual may have amounts they have carried forward from previous years, which must be entered in the software. This amount is found on their latest notice of assessment or reassessment under RRSP deduction limit statement, next to the line: Minus: Unused RRSP contributions previously reported and available to deduct for 2022. This amount is also found using AutoFill My Return.

Ufile tip

The software automatically generates Schedule 7.

 

Related topics

• UFile instructions

• Child care expenses Line 21400

  • This deduction is an amount an individual paid to have someone look after an eligible child so that they, and their spouse (if applicable), could:
    • earn income from employment
    • carry on a business either alone or as an active partner
    • attend school under the conditions of an educational program
    • carry on research or similar work for which a grant was received
  • The lower net income earner generally claims the deduction on their tax return unless a special case exists.

  Related topics

  • UFile instructions

Child care expenses - special cases Line 21400

• Child care – special cases include:
  • attended school while enrolled in a part-time or full-time educational program
  • was mentally or physically infirm
  • was incarcerated
• The higher net income earner claims either the entire Child care – special cases amount or splits the claimed amount between themselves and the lower net income earner. The individual with the higher net income must calculate their claim first in this situation because the lower net income earner’s amount is reduced, entirely or in part, by the amount being claimed by the higher net income earner.

Ufile tip

The software automatically calculates the amounts based on the number of weeks entered on the higher net income individual’s profile, under Child care – special cases.

 

Related topics

• UFile instructions

• Disability supports deduction Line 21500

  • If the individual has an impairment of their physical or mental functions, the individual may be able to deduct eligible expenses that allowed them to:
    • work
    • go to school
    • conduct research for which they received a grant
  • Only the person with the disability can claim expenses for this deduction. They cannot claim:
    • amounts that they, or someone else, claimed as medical expenses (lines 33099 or 33199)
    • amounts for which anyone was reimbursed, or entitled to be reimbursed, by a non-taxable payment such as insurance
  • The individual does not need to have an approved form T2201, Disability Tax Credit Certificate on file with the CRA to be eligible to claim some of the available expenses, but some specific expenses are eligible only to individuals with an approved form T2201.

  Related topics

  • UFile instructions
  • Lines 31600 and 31800 – Disability tax credit
  • Lines 33099 and 33199 – Medical expenses
  • Line 21500 – Disability supports deduction on Canada.ca
  • RC4064 Disability-Related Information on Canada.ca

Other employment expenses (Work from home) Line 22900

• Generally, a volunteer would not prepare a tax return for an individual with employment expenses. However, due to COVID-19, a deduction may be claimed using the Temporary flat rate method if they meet all of the following conditions:
  • they worked more than 50% of the time from home for a period of at least four consecutive weeks in the year due to the COVID-19 pandemic
  • they are not claiming any other employment expenses
  • they were not reimbursed by their employer for all of their home office expenses
• This temporary flat rate method is available for the years 2020, 2021 and 2022.
• Individuals who are eligible to claim this deduction may claim $2 for each day worked from home up to a maximum of $400 in 2020 and $500 in 2021 and in 2022.
• Under this temporary flat rate method, individuals are not required to keep or provide supporting documents.

Related topics

• UFile instructions
• Home office expenses for employees on Canada.ca

• Provincial or territorial COVID-19 benefits repayment (T4A box 201) Line 23200

  • The individual may claim a deduction for the repayment of provincial or territorial COVID-19 benefits in 2022 for payments they received in a previous year.
  • The repayment amount is found in box 201 of the T4A slip and the Payer’s name box must read a provincial or territorial government.
  • The individual may claim the total amount of repayments made in the year for payments received in a prior year as a deduction on line 23200 of their 2022 tax return. Any amounts that were received during the year and repaid in that same year should not be reported on a tax slip and no deduction should be taken in this situation.

  Related topics

  • UFile instructions

Federal COVID-19 benefits repayment (T4A box 201) (T4E box 30) Line 23210

• If an individual repaid federal COVID-19 benefits (CERB, CESB, CRB, CRCB, or CRSB) in 2021 or 2022 that they received in a previous year, they may claim a deduction for the repayment.
• The repayment amount is found in box 201 on the T4A slip and the Payer’s name box must read Canada Revenue Agency.
• The repayment amount is found in box 30 on the T4E slip, along with other EI amounts repaid. The individual should receive a letter from Service Canada identifying the exact portion of the amount in box 30 that is CERB repayment.
• Individuals may claim the deduction for the federal COVID-19 benefits repayment in any of the following ways:
  • on line 23210 of their 2022 tax return
  • on line 23210 of their 2021 tax return
  • on line 23200 of their 2020 tax return
  • on their 2020, 2021 and 2022 returns as long as the total amount claimed is not more than the combined amounts reported in box 201 of their T4A slip and the letter from Service Canada
• The individual needs to confirm how they wish to claim the deduction for the repayment. If the individual wants to claim a deduction on their 2020 or 2021 tax return but it has already been assessed, they must request an adjustment.

Note

It is not up to the volunteer to determine in which year the deduction will be most beneficial.

 

Related topics

• T4A UFile instructions
• T4E UFile instructions

• Northern residents deductions Line 25500

  • The northern residents deduction is calculated on form T2222 and claimed on line 25500.
  • The individual must have lived permanently, in a prescribed zone (Zone A or Zone B), for at least six consecutive months, beginning or ending in the tax year for which you are preparing the tax return. When the individual meets all these requirements, they are eligible to claim northern residents deductions.
  • If the individual has not yet lived in a prescribed zone for at least six consecutive months at the time of completing their tax return, they do not yet qualify. You may still complete the individual’s tax return without making the claim and they may make a request for the CRA to adjust their tax return once they become eligible.
  • To determine whether the individual’s residence is in Zone A or Zone B, go to Line 25500 - Northern residents deductions and click Places located in prescribed zones.
  • There are two northern residents deductions:
    • the residency deduction
    • the travel deduction
  • The residency deduction is for having lived in a prescribed zone and is made up of two parts:
    • the individual may claim the basic residency amount for the number of days in the year they lived in a prescribed zone
    • the individual may also be eligible to claim the additional residency amount for the same number of days that were used to calculate their basic residency amount, if they are the only person claiming the basic residency amount for the dwelling that they lived in during that period
  • The travel deduction is for costs related to travel that started from a prescribed zone.
  • This deduction is made up of two parts:
    • medical travel (unlimited trips in the year)
    • other travel (limited to two trips per year, per person)

  Under proposed changes, the taxpayer or an eligible family member (as per the definition on form T2222, Northern residents deduction) must have taken the trip, even if neither received a taxable travel benefit for that trip.

  Note

  Individuals may claim a deduction for travel benefits even if they are not claiming a residency deduction. For example, if an individual’s spouse or common-law partner claims both the basic and the additional residency amounts, the individual may still claim a travel deduction.

   
  • For each trip, the software automatically claims the lowest of the following three amounts:
    • the value of the taxable travel benefit received from employment (if any) or, under proposed changes, the portion of the individual or an eligible family member’s $1,200 standard amount that is allocated to the trip
    • the total travel expenses paid for the trip using either the detailed or simplified calculation methods
    • the lowest cost quoted for a flight from the airport closest to the individual’s residence to the nearest designated city (even if they did not actually travel by air or to that city)

    Note

    It is the individual’s responsibility to get the quote for the lowest return air fare.

     
  • An individual cannot claim a travel deduction if one of the following applies:
    • they or an eligible family member received, or was entitled to receive, non-taxable amounts as travel assistance, travel allowance, or reimbursement for travel expenses
    • someone else has already claimed the deduction for travel benefits for this trip on their tax return
  • If the individual is claiming a deduction for medical travel on form T2222, no one may claim it as a medical expense on their tax return.
  • For detailed information, including meal and vehicle flat rates, as well as the list of nearest designated cities for the lowest airfare, refer to form T2222, Northern residents deductions.

  Related topics

  • UFile instructions
  • Form T2222, Northern residents deductions on Canada.ca
  • RC4650 Northern Residents Deductions on Canada.ca