Types of refundable tax credits and other items
On this page
- Advanced Canada workers benefit
- Canada Pension Plan contributions payable on self-employment income and other earnings (tips and gratuities)
- Refundable medical expense supplement
- Canada workers benefit
- Canada training credit
- Canada Carbon Rebate
- Date of incarceration
Advanced Canada workers benefit Line 41500
- Advance payments of the Canada workers benefit (CWB) are issued automatically to individuals who have an amount on line 45300 of the previous year’s tax return
- The CWB advance payments are not taxable but must be entered in the tax return of the individual who received them
- If an individual has a spouse or common law partner, only one person will receive the basic advanced payments of the CWB for the family
- The amounts received in the calendar year will appear in boxes 10 or 11 of the RC210 slip
- If an individual has a spouse or common-law partner, only one person will report the amount from box 10 of all the RC210 slips
UFile tip
The RC210 slip must be entered for each individual who received the slip. The software automatically reports the amounts on the appropriate tax returns.
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Canada Pension Plan contributions payable on self-employment income and other earnings (tips and gratuities) Line 42100
- Individuals can make additional Canada Pension Plan (CPP) contributions on certain incomes through their income tax return on line 42100
- Individuals can elect to make CPP contributions using Form CPT20, Election To Pay Canada Pension Plan Contributions
- The individual has to file their election on or before June 15, 2026, and pay their required contributions on or before April 30, 2026
UFile tip
- Individuals who choose to make additional CPP contributions on tips or gratuities must enter the information in the software:
- the software then automatically completes Form CPT20, Election To Pay Canada Pension Plan Contributions, and calculates the amount
- If the individual has income from box 048 on a T4A, the software automatically calculates this amount, no election is necessary
- The software automatically generates Schedule 8 and enters the amounts on line 22200 and line 31000
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Refundable medical expense supplement Line 45200
- An individual with a modest working income who has claimed eligible medical expenses or an amount for the disability supports deduction (line 21500) may be eligible to claim this refundable tax credit
- To be eligible, the individual must:
- have medical expenses claimed on line 33200 or have claimed an amount for the disability supports deduction on line 21500
- be a resident in Canada throughout the tax year
- be 18 or older at the end of the tax year
- meet the income requirements for the year
UFile tip
The software automatically claims this amount.
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Canada workers benefit Line 45300
- Working individuals and families who earn a lower income may be eligible for the Canada workers benefit (CWB), which is a refundable tax credit
- This tax credit includes:
- a basic amount
- a supplement for people with disabilities
- In order to receive the CWB, the individual must meet the following requirements:
- they or their eligible spouse earned the minimum employment income
- they were a resident of Canada throughout the year in question
- they were 19 or older on December 31 of the year in question (or lived with their eligible spouse or eligible dependant)
- An individual may be eligible for the disability supplement if they have an approved Form T2201, Disability Tax Credit Certificate, on file with the CRA
- The individual cannot claim the CWB if, during the year in question, they were in one of the following situations:
- they were a full-time student for more than 13 weeks, unless they had an eligible dependant at the end of the year
- they were confined to a prison or similar institution for 90 days or more during the year in question
Tax tip
The individual may have received the CWB through advance payments during the year. For more information, refer to Advanced Canada workers benefit Line 41500.
UFile tip
- The software automatically calculates the CWB and generates Schedule 6
- You must enter all the applicable information for:
- the individual’s spouse or common-law partner
- all children under the age of 19 which currently reside with the individual and are not eligible for CWB themselves
- This tax credit is claimed on only one tax return unless both the individual and their spouse or common-law partner are eligible for the disability supplement
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Canada training credit Line 45350
- The Canada training credit (CTC) is a refundable tax credit intended to help Canadians with the cost of training fees
- As of 2019, an eligible individual can accumulate $250 each year toward their Canada training credit limit (CTCL), up to a maximum of $5,000 in a lifetime
- The CTCL can be found on their notice of assessment from the prior year or through using Auto-fill my return
- As of 2020, an individual can claim the CTC for eligible tuition and other fees paid for courses taken in the year if they meet all of the following conditions:
- the individual was a resident of Canada throughout the year
- the individual was at least 26 and less than 66 years of age on December 31 of the tax year
- the individual's latest notice of assessment or reassessment shows a CTCL
- the individual paid their tuition or fees to an eligible educational institution in Canada or to certain institutions for an occupational, trade or professional examination
- the tuition and fees are eligible for the tuition tax credit
- The student will need to confirm the amount they wish to claim if they want to claim an amount lower than their CTCL
CVITP tip
It is not the volunteer's responsibility to determine the optimal amount for the individual.
Tax tip
When the individual claims the CTC for a tax year; this, in effect reduces the tuition tax credit that the student may claim, transfer to a supporting individual, or carry forward to a later year.
At the end of the year in which the individual turns 65, the unused CTCL will expire and no additional amounts will accumulate for use in subsequent years.
UFile tip
- The software automatically calculates the allowable amount in Schedule 11 and the maximum amount they may claim is the lesser of the following:
- half of their fees claimed on line 32000 of Schedule 11
- their CTCL on their latest notice of assessment or reassessment from the prior year
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Canada Carbon Rebate
- As of 2025, the Canada carbon rebate (known as the Climate action incentive payment from 2021 to 2023) is no longer available
- For residents of Newfoundland and Labrador, Prince Edward Island, Nova Scotia, New Brunswick, Saskatchewan, Manitoba, Ontario, and Alberta
- individuals do not need to apply as the CRA determines eligibility upon submission of their tax return
- residents of small and rural communities may be eligible for a supplement if they lived outside of a census metropolitan area (CMA) on December 31 of the tax year and tick the box on page 2 of their tax return
Tax tip
For the 2018 to 2020 tax years, the CCR was known as the climate action incentive. It was calculated on schedule 14 and claimed on line 45110 of the tax return.
Related topics
- Canada Carbon Rebate (CCR) for individuals on Canada.ca
Date of incarceration
- When preparing a tax return for an incarcerated individual, it is important to be aware that their eligibility for certain benefits and credits may be affected by the period of incarceration