On this page

• Basic personal amount
• Age amount
• Spouse or common-law partner amount
• Amount for an eligible dependant
• Canada caregiver amount
• Home accessibility expenses
• Disability tax credit
• Interest paid on student loans
• Tuition, education, and textbook amounts
• Tuition amount transferred from a child or grandchild
• Amount transferred from your spouse or common-law partner
• Medical expenses
• Donations and gifts

Basic personal amount Line 30000

• This is a non-refundable tax credit.

Ufile tip

The software automatically claims this amount.

 

• Age amount Line 30100

  • This is a non-refundable tax credit for individuals 65 years of age or older on December 31 of the tax year.

  Ufile tip

  The software automatically claims this amount.

   

Spouse or common-law partner amount Line 30300

• If, at any time in the year, the individual supported their spouse or common-law partner who has a net income from line 23600 of their tax return (or the amount that it would be if they submitted a tax return) that is less than their basic personal amount, the individual may be eligible for this non-refundable tax credit.
• The individual may be able to claim an amount for their non-resident spouse or common-law partner that depended on them for support. It is important for the individual to save all related documentation or receipts, as they may later be asked to provide this information to the CRA as proof of support for the claim.

Ufile tip

The software automatically claims this amount.

 

• Amount for an eligible dependant Line 30400

  • If, at any time in the year, the individual was single, divorced, separated or widowed and supported an eligible dependant who lived with them, was a resident of Canada, and whose net income from line 23600 of their tax return (or the amount that it would be if they submitted a tax return) was less than their basic personal amount, the individual may be eligible for this non-refundable tax credit.

  Ufile tip

  The software automatically claims this amount.

   

  Related topics

  • UFile instructions
  • Line 30400 – Amount for an eligible dependant: Can you claim the amount for an eligible dependant? on Canada.ca

Canada caregiver amount Lines 30425, 30450 and 30500

• Individuals who provide support to at least one dependant because of physical or mental impairment, may be eligible to claim this non-refundable tax credit.
• An Individual is considered to have an eligible dependant if they relied on the individual to regularly and consistently provide some or all of the basic necessities of life, such as food, shelter, and clothing. The dependants for which it may be claimed are:
  • their spouse or common-law partner
  • their child or the child of their spouse or common-law partner
  • their grandchild or the grandchild of their spouse or common-law partner
  • their family member or the family member of their spouse or common-law partner; limited to a parent, grandparent, brother, sister, uncle, aunt, niece, or nephew and who was a resident of Canada at any time during the tax year
• If eligible the Canada caregiver amount may be claimed on:
  • Line 30300 – Spouse or common-law partner amount
    • this is included as a supplement to the amount already being claimed
  • Line 30400 – Amount for an eligible dependant
    • this is included as a supplement to the amount already being claimed
  • Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
    • this amount is claimed only if the dependant may be claimed on either line 30300 or 30400
  • Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older
    • if an amount is claimed on line 30300 or line 30400 for the dependant, this amount is not claimed in addition
    • there is no requirement that the dependant live with the individual but the dependant’s net income must not exceed $25,195
    • this amount may be split between individuals but the total amount claimed by both individuals cannot exceed the maximum amount of the credit
  • Line 30500 – Canada caregiver amount for infirm children under 18 years of age
    • refer to Line 30500 – Canada caregiver amount for infirm children under 18 years of age on Canada.ca for more information on claiming the credit for children who do not live with both parents throughout the year, who are in shared custody, or for whom support payments are paid

Note

The Canada Revenue Agency may ask for a signed statement from a medical practitioner identifying when the impairment began and its expected duration. However, a signed statement is unnecessary if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for the specified period.

 

Ufile tip

If the Canada caregiver amount is claimed, the software automatically calculates the amount an individual may claim based on the individual’s relationship to the dependant, the dependant’s net income, and whether any other credits are being claimed for that dependant.

 

Related topics

• UFile instructions
• Disability tax credit
• Medical expenses
• Line 21500 – Disability supports deduction on Canada.ca
• RC4064 Disability-Related Information on Canada.ca
• T2201 Disability Tax Credit Certificate on Canada.ca
• Disability tax credit on Canada.ca
• Line 30500 – Canada caregiver amount for infirm children under 18 years of age on Canada.ca

• Home accessibility expenses Line 31285

  • An individual may be able to claim home accessibility expenses if:
    • they own a home in Canada that is considered their primary residence
    • they paid for eligible renovations that are a permanent part of the home to improve its safety or accessibility
  • The individual must meet one of the following criteria to claim the amounts for eligible renovations:
    • they are 65 years of age or older on December 31 of the tax year
    • they have an approved form T2201, Disability Tax Credit Certificate on file with the CRA(for more information, please refer to Disability tax credit.
  • They may claim up to $20,000 per year in eligible expenses. The amount that may be claimed is not reduced by any government grants they may have received.

  Note

  Eligible home accessibility expense amounts may also qualify as a medical expense.

   

  Related topics

  • UFile instructions
  • Disability tax credit
  • Medical expenses
  • Line 31285 – Home accessibility expenses on Canada.ca
  • Disability tax credit on Canada.ca
  • RC4064 Disability-Related Information on Canada.ca
  • T2201 Disability Tax Credit Certificate on Canada.ca

Disability tax credit (T2201) Lines 31600 and 31800

• The disability tax credit (DTC) is a non-refundable tax credit that helps persons with disabilities or their supporting family members reduce the amount of income tax they may have to pay.
• The DTC includes a supplement for persons who are under 18 years of age on December 31 of the tax year.
• The individual must have an approved form T2201, Disability Tax Credit Certificate on file with the CRA to claim the disability amount.
• Eligibility criteria to claim the DTC from a dependant on line 31800 require that the dependant:
  • was resident in Canada at some point in the tax year
  • depended on the individual for some or all of the basic necessities of life (food, shelter, or clothing)
• In addition, one of the following conditions must be met:
  • the individual claimed or could have claimed an amount on line 30400 for the dependant, if the individual did not have a spouse or common-law partner, and if the dependant did not have any income
  • the individual claimed or could have claimed an amount on line 30450 for the dependant, if the dependant had no income and had been 18 years of age or older on December 31 of the tax year
• An individual cannot claim the disability amount transferred from a dependant for:
  • a child for whom they had to pay child support
  • a person whose spouse or common-law partner claimed the disability amount transferred from a spouse or any other non-refundable tax credit (other than a credit for medical expenses) for that person with a disability
• If the individual or anyone else paid for attendant care or for care in a facility, the individual may be able to claim the DTC and the amount paid as medical expenses. For more information, please refer to Claiming both attendant care as medical expenses and the disability amount, and the certification needed.

Ufile tip

• The software automatically claims the maximum amount (including the supplement for persons who are under 18) and claims it on line 31600 – Disability amount for self.
• If the individual with the disability does not need the full amount of this credit to reduce their tax owing, the software will automatically transfer the remaining amount as follows:
  • on line 31800 – Disability amount transferred from a dependant
  • on line 32600 – Amounts transferred from your spouse or common-law partner

 

• T2201, Disability Tax Credit Certificate

  • Form T2201, Disability Tax Credit Certificate can be submitted online or by mail and must be completed by a medical practitioner, confirming that the individual had a severe and prolonged impairment in physical or mental function during the taxation year.
  • If an individual is claiming the DTC and they do not already have an approved T2201 on file for the year with CRA, it is in the individual’s best interest to submit the tax return without claiming the DTC and send the T2201 form separately.
  • The T2201 form has a section allowing the individual to specify whether they would like the CRA to adjust their tax returns to reflect the disability amount for themselves or their dependant under 18 years of age, if eligibility is approved. After the application is approved, the CRA automatically adjusts tax returns for all applicable years to include the federal and provincial disability amounts. However, the individual must send an adjustment request if:
    • they are claiming the disability amount for a dependant 18 or older
    • they are claiming the disability amount for their spouse or common law partner
    • the disability amount needs to be divided between two or more supporting persons
  • As a volunteer, you may explain to individuals that they should have Part A of the form filled in before meeting with their qualified medical practitioner, and Part B is to be completed by their qualified medical practitioner.

  Note

  It is not a volunteer’s responsibility to complete the form T2201. For assistance, individuals may contact the individual income tax enquiries line at 1-800-959-8281.

   

  Related topics

  • UFile instructions
  • Disability supports deduction
  • Home accessibility expenses
  • Medical expenses
  • Line 31600 – Disability amount for self on Canada.ca
  • Line 31800 – Disability amount transferred from a dependant on Canada.ca
  • RC4064 Disability-Related Information on Canada.ca

Interest paid on student loans Line 31900

• If a student, or a related person, paid interest on qualifying government student loans, it may be claimed by the student as a non-refundable tax credit.
• The student may carry any amounts that are paid and not previously claimed forward for five years, but this amount cannot be transferred to another person.
• The student must keep track of the interest paid and deducted each year as the CRA does not maintain this information.
• If required, the student may obtain an official tax receipt from the National Student Loans Service Centre with the amount of interest they have paid. They may be reached at 1-888-815-4514.

Related topics

• UFile instructions
• Guide P105, Students and Income Tax on Canada.ca

• Tuition, education, and textbook amounts (T2202) Line 32300

  • A student may claim the non-refundable tuition tax credit on their tax return to reduce the tax they may have to pay.
  • The federal tuition tax credit is calculated using Schedule 11 on the student’s tax return.
  • Eligible tuition fees:
    • generally, a course qualifies for a tuition tax credit if the course is at the post-secondary level and was taken at a post-secondary educational institution. The educational institution provides the student with an official tax receipt or Form T2202, Tuition and Enrolment Certificate
    • courses that are not at the post-secondary school level are eligible for the tuition tax credit if individuals are 16 years of age or older on or before December 31 of the tax year and are enrolled in the educational institution to obtain skills for, or improve their skills in, an occupation
    • fees paid to attend each educational institution must be more than $100
  • Individuals cannot claim the tuition amount found on their tax certificate or official tax receipt if any of the following applies to them:
    • the fees were paid or reimbursed by their employer, or an employer of one of their parents, where the amount is not included in their or their parent's income
    • the fees were paid by a federal, provincial, or territorial job training program, where the amount is not included in the individual’s income
    • the fees were paid (or eligible to be paid) under a federal program to help athletes, where the payment or reimbursement has not been included in the individual’s income
  • Current year’s unused tuition fees (transfer or carry forward amount)
    • the student may choose to transfer or carry forward their unused tuition fees if the current year’s full amount is not necessary to reduce the student’s taxes owing.
    • a student must complete the transfer section of the T2202 to designate a transfer.

      Note

      Amounts carried forward cannot be transferred to anyone in the future

       
    • the student must confirm what they wish to do with their current year’s unused tuition fees:
      • transfer up to a maximum of $5,000 to one individual, such as their spouse or common-law partner, their parent or grandparent, or the parent or grandparent of their spouse or common-law partner
      • carry forward the amount
      • a combination of a transfer and carry forward
    • The transferred amount may be claimed:
      • on line 32600 of the spouse or common-law partner’s tax return
      • on line 32400 of the parent or grandparent’s tax return
  • Unused federal and provincial tuition and education amounts from the previous year
    • the student’s unused federal and provincial tuition and education amounts can be found on their notice of assessment from the prior year, by accessing their My Account, or by using AutoFill my Return.
  • Previous years information from latest to earliest
    • prior to 2019, Form T2202, Tuition and Enrolment Certificate was titled T2202A.
    • the federal education and textbook amounts were eliminated on January 1, 2017; however, this measure did not eliminate the tuition tax credit, nor the ability to carry forward unused education and textbook credit amounts from years before 2017

  Ufile tip

  If the student does not confirm the amount they wish to transfer to a parent, grandparent or spouse, the software automatically calculates and transfers the amount needed.

  The software automatically claims any unused federal and provincial tuition and education amounts from the previous year.

   

  Related topics

  • UFile instructions
  • Guide P105, Students and Income Tax on Canada.ca

Tuition amount transferred from a child (T2202) Line 32400

• A student may transfer a maximum of $5,000 of their current year’s unused tuition fees. The allowable amount to transfer is calculated in Schedule 11 of the student’s income tax return.
• A student may transfer the amount to:
  • their spouse or common-law partner
  • their parent or grandparent, or to a parent or grandparent of their spouse or common-law partner
• Only one person may claim this transfer from the student. It does not need to be the same person from year to year.
• If a student has a spouse or common-law partner, the student cannot transfer to a parent or grandparent if the spouse or common-law partner claims any of the following amounts on their income tax return:
  • spouse or common-law partner amounts (line 30300)
  • amounts transferred from spouse or common-law partner (line 32600)
• The student must complete the transfer section of the T2202 and give a copy to the recipient.

Ufile tip

• If the student’s tax return and the transfer recipient’s tax return are being done together, the software automatically transfers the amount.
• If the student’s tax return and the recipient’s tax return are not being done together, the amount must be entered manually in the software. The allowable amount to transfer is found in field 32700 from the student’s Schedule 11.

 

Related topics

• UFile instructions
• Guide P105, Students and Income Tax on Canada.ca

• Amounts transferred from your spouse or common-law partner Line 32600

  • The individual may claim this non-refundable tax credit if their spouse or common-law partner does not need the following credits to reduce their federal income tax to zero:
    • the age amount (Line 30100)
    • the Canada caregiver amount for infirm children under 18 years of age (line 30500)
    • the pension income amount (Line 31400)
    • the disability amount for self (Line 31600)
    • tuition, education, and textbook amounts (Line 32300)

  Ufile tip

  UFile claims this amount automatically.

   

Medical expenses Lines 33099 and 33199

• Individuals may claim the non-refundable medical expense tax credit to reduce the tax that they paid or may have to pay.
• Individuals may claim previously unclaimed eligible medical expenses paid within any 12-month period ending in the tax year you are preparing the tax return for. For example: January 2022 to December 2022, or March 2021 to February 2022.
• Conditions to help you determine if the receipt is an eligible medical expense:
  • the date it was paid must fall within the 12-month period provided. When claiming expenses for all family members, it is important to use the same 12‑month period
  • only the part of the expense that has not and will not be reimbursed, such as through a medical plan, may be claimed
  • if the individual has any of these Eligible expenses for the Disability Supports Deduction, refer to Line 21500 – Disability supports deduction to verify if they are eligible to claim the expense as a deduction instead of a non-refundable tax credit
  • verify if the expense is eligible or needs a prescription in the List of common medical expenses
  • if the receipt lists payment for medical services by medical practitioners, refer to the CRA’s list of Authorized medical practitioners for the purposes of the medical expenses tax credit
• The individual may claim travel expenses as a medical expense if equivalent medical services were not available near their home. The individual may claim:
  • the cost of the public transportation expenses (for example, taxis, bus, or train) when traveling between 40 and 80 kilometres, one-way, from their home to get medical services
  • the cost of the travel expenses, including vehicle expenses, accommodations, meals, and parking, when traveling at least 80 kilometres, one-way, from their home to get medical services
  • refer to Meal and vehicle rates used to calculate travel expenses on how to calculate meals and vehicle expenses
• Attendant care is care given by an attendant who does personal tasks which a person cannot do for themselves. This includes care in certain types of facilities such as a nursing home or retirement homes. For more information and documents needed to support attendant care expenses, refer to Attendant care and care in a facility. Certain requirements must be met when claiming the disability tax credit (DTC) and attendant care as medical expenses. Refer to Form T2201 in the chart Claiming both attendant care as medical expenses and the disability amount, and the certification needed.



You must enter the medical expenses in the profile of the individual who incurred the expense. The software will automatically allocate the expenses paid by the individual or their spouse or common-law partner for the following persons:

• on line 33099:
  • themselves
  • their spouse or common-law partner
  • their children who were under 18 years of age on December 31 of the tax year
  • their spouse or common-law partner's children who were under 18 years of age on December 31 of the tax year
• on line 33199:
  • their children who were 18 years of age or older on December 31 of the tax year
  • their grandchildren
  • their spouse or common-law partner's children who were 18 years of age or older on December 31 of the tax year
  • their spouse or common-law partner’s grandchildren
  • their family member or the family member of their spouse or common-law partner; limited to a parent, grandparent, brother, sister, uncle, aunt, niece, or nephew and who was a resident of Canada at any time during the tax year

Related topics

• UFile instructions
• Disability supports deduction
• Home accessibility expenses
• Disability tax credit
• Refundable medical expense supplement
• Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return on Canada.ca
• RC4065 Medical Expenses on Canada.ca
• RC4064 Disability-Related Information on Canada.ca

• Donations and gifts Line 34900

  • If the individual or their spouse or common-law partner gifted money to a registered charity or other qualified donee, they may be able to claim a non-refundable tax credit on line 34900.
  • The amount of the credit is calculated using Schedule 9.
  • It is the individual’s responsibility to confirm the charity is registered with the CRA. Refer the individual to List of charities and other qualified donees
  • The amount of donations and gifts may be carried forward for five years.
  • The individual must keep track of the amounts carried forward and the official receipts, as the CRA does not maintain this information.

  Ufile tip

  • The software automatically shares the amount of donations and gifts between spouses and generates Schedule 9.
  • The software automatically carries forward any amount that is unnecessary for the current year. The carried forward amount is found in the page Charitable donations (Federal) in the left side menu under the Tax Return tab in the software.
   

  Related topics

  • UFile instructions