Common tax deductions
Important note
It is important to enter the medical expenses under the profile of the family member that directly benefited from those expenses.
Claim the following credits under the profile of the person with the disability or infirmity:
- Disability tax credit
- Canada caregiver amounts
- Disability supports deduction
- Home accessibility expenses
Interview setup (Family Head, Spouse)
Text version of the above image
UFile screen
Under Interview tab
Family Head sub-tab is highlighted
Spouse sub-tab is highlighted
Interview setup topic is highlighted
Common tax deductions section is highlighted
Medical expenses, disability, caregiver is ticked
Donations and federal political contributions is ticked
RRSP, HBP, LLP, FHSA other plans and funds (T5006) is ticked
- Click the sub-tab of the person you wish to enter the information for
- Click Interview setup in the left-side menu
- Tick the box next to Medical expenses, disability, caregiver in the Common tax deductions section
- Click Next
Medical expenses, disability deductions (Family Head, Spouse)
Text version of the above image
UFile screen
Under Interview tab
Family Head sub-tab is highlighted
Spouse sub-tab is highlighted
Medical, disability, caregiver topic is highlighted
Medical expenses, disability deductions page
Medical expenses is highlighted
Infirmity and Disability amounts claim for yourself* (line 31600) is highlighted
Disability supports deduction for attendant care, etc. you needed to be able to earn income (line 21500) is highlighted
Home accessibility expenses (line 31285) is highlighted
- Click Medical, disability, caregiver in the left-side menu
- Click the + sign next to Medical expenses
Medical Expenses (Family Head, Spouse and Dependant)
Text version of the above image
UFile screen
Under Interview tab
Family Head, Spouse and Dependant sub-tabs are highlighted
Medical expenses topic
Medical expenses page
UFile tip
It is important to enter the total amount of expenses paid in the appropriate fields. The software automatically applies the federal and provincial limits for the specified expenses and enters the eligible amount on the tax return.
- You only need to enter an expense once, even if the expense is eligible for more than one credit or deduction
- Medical expenses
- it is not necessary to enter each receipt individually; enter See list into the Description field and enter the total amount of eligible medical expenses in the next field
- Specified medical expenses (not claimed elsewhere)
- Cost of attendant care
- salaries and wages for attendant care given in Canada
- this may include the portion related only to the salaries and wages that make up the total amount of the fees for a residential and long-term care centre
- Fees for a residential and long-term care centre
- fees paid for full-time care in a nursing home
- Cost of attendant care
- Click Next
- Tick the box next to Medical expenses, disability, caregiver in the Common tax deductions section
- Click Next
Medical expenses, disability deductions (Family Head, Spouse)
Text version of the above image
UFile screen
Under Interview tab
Family Head sub-tab is highlighted
Spouse sub-tab is highlighted
Medical, disability, caregiver topic is highlighted
Medical expenses, disability deductions page
Medical expenses is highlighted
Infirmity and Disability amounts claim for yourself* (line 31600) is highlighted
Disability supports deduction for attendant care, etc. you needed to be able to earn income (line 21500) is highlighted
Home accessibility expenses (line 31285) is highlighted
- Click Medical, disability, caregiver in the left-side menu
- Click the + sign next to Infirmity and Disability amounts claim for yourself* (line 31600)
Canada caregiver amount, disability tax credit (Family Head, Spouse)
Text version of the above image
UFile screen
Under Interview tab
Family Head and Spouse sub-tabs are highlighted
Infirmity/disability topic
Infirmity and disability page
- Claim both the disability tax credit and the Canada caregiver amount on the Infirmity and disability page
- Enter the applicable information into the Name or description of infirmity field
- if the individual does not voluntarily provide this information, simply enter Unknown in the field
- Select the applicable option from the Are you eligible for the disability amount on federal line 31600? drop-down menu
- Select the applicable option from the Does this infirmity provide entitlement to the Canada caregiver amount? drop-down menu
Special rules when claiming the disability amount and attendant care as medical expenses
- If Cost of attendant care is selected in the Specified medical expenses (not claimed elsewhere) section of the Medical expenses page, select one of the following from the Indicate how you wish to handle the disability amount and attendant care as medical expenses drop-down menu:
- Let MaxBack decide
- Claim the full amount of attendant care as medical expenses
- Claim the attendant care as medical expenses with the disability amount
UFile tip
If the individual does not specify how they wish to claim the cost of attendant care and disability amounts, choose Let MaxBack decide.
- If the individual transfers the disability amount from their line 31600 to the Schedule 2 of their spouse or common-law partner, you must select an option from the Does CRA already have an approved T2201 form for this disability? drop-down menu
- Click Next
- Tick the box next to Medical expenses, disability, caregiver in the Common tax deductions section
- Click Next
Medical expenses, disability deductions (Family Head, Spouse)
Text version of the above image
UFile screen
Under Interview tab
Family Head sub-tab is highlighted
Spouse sub-tab is highlighted
Medical, disability, caregiver topic is highlighted
Medical expenses, disability deductions page
Medical expenses is highlighted
Infirmity and Disability amounts claim for yourself* (line 31600) is highlighted
Disability supports deduction for attendant care, etc. you needed to be able to earn income (line 21500) is highlighted
Home accessibility expenses (line 31285) is highlighted
- Click Medical, disability, caregiver in the left-side menu
- Click the + sign next to Disability supports deduction for attendant care, etc. you needed to be able to earn income (line 21500)
Disability supports or attendant care needed to earn income (Family Head, Spouse and Dependant)
Text version of the above image
UFile screen
Under Interview tab
Family Head, Spouse and Dependant sub-tabs are highlighted
F21500 – Disability supports services topic
Disability supports or attend care needed to earn income page
- Complete the Disability supports or attend care needed to earn income page but make sure you do not enter any amounts already claimed as medical expenses
- Click Next
- Tick the box next to Medical expenses, disability, caregiver in the Common tax deductions section
- Click Next
Medical expenses, disability deductions (Family Head, Spouse)
Text version of the above image
UFile screen
Under Interview tab
Family Head sub-tab is highlighted
Spouse sub-tab is highlighted
Medical, disability, caregiver topic is highlighted
Medical expenses, disability deductions page
Medical expenses is highlighted
Infirmity and Disability amounts claim for yourself* (line 31600) is highlighted
Disability supports deduction for attendant care, etc. you needed to be able to earn income (line 21500) is highlighted
Home accessibility expenses (line 31285) is highlighted
- Click Medical, disability, caregiver in the left-side menu
- Click the + sign next to Home accessibility expenses (line 31285)
Home accessibility expenses (Family Head, Spouse and Dependant)
Text version of the above image
UFile screen
Under Interview tab
Family Head, Spouse and Dependant sub-tabs are highlighted
F31285 – Home accessibility expenses topic
Home Accessibility Expenses page
- Enter the individual’s home accessibility expenses information
- select the applicable option from the Select how you want to claim the Federal Home Accessibility Expenses credit drop-down menu
- in most cases, select Let MaxBack decide (default) from the drop-down menu
- select Yes from the Are you eligible to claim federal Home accessibility expenses? (Yes/No) drop-down menu
- select the applicable option from the Select how you want to claim the Federal Home Accessibility Expenses credit drop-down menu
- Complete the Home renovation expenses section
- enter the applicable information into the Supplier or contractor name (mandatory), and Date (dd-mm-yyyy), description and amount of eligible home renovation expense fields
- if applicable, select Yes from the Is this expense an allowable Federal medical expense? (Yes/No) drop-down menu
- if you select Yes, do not enter this expense in the Medical expenses section, the software automatically claims it as a medical expense
- If the supplier or contractor's GST/HST number is available, enter it into the Supplier or contractor GST/HST Number (if applicable) field
- If applicable, complete the Description and amount claimed by other eligible individuals (other than spouse and dependants) and Description and amount of government assistance received or receivable fields
- Click Next
- Tick the box next to Donations and federal political contributions in the Common tax deductions section
- Click Next
Donations and federal political contributions (Family Head, Spouse and Dependant)
Text version of the above image
UFile screen
Under Interview tab
Family Head, Spouse and Dependant sub-tabs are highlighted
Donations/political contributions topic is highlighted
Donations and federal political contributions page
Canadian charitable donations (other than per T4 slip and other slips) is highlighted
- Click Donations/political contributions in the left-side menu
- Click the + sign next to Canadian charitable donations (other than per T4 slip and other slips) in the Donations or gifts section
Canadian charitable donations (Family Head, Spouse and Dependant)
Text version of the above image
UFile screen
Under Interview tab
Family Head, Spouse and Dependant sub-tabs are highlighted
Canadian charity topic
Canadian charitable donations (other than per T4 slip and other slips) page
Gift in money ($) is selected for the field Specify the nature of the donation.
- Enter the amount into the Amount of donation field
- Enter the name of the charitable organization in the Organization that received the charitable donation field
- it is not necessary to enter each receipt individually; enter See list into the Organization that received the charitable donation field and enter the total amount into the Amount of donation field
- Select Gift in money ($) from the Specify the nature of the donation. drop down menu
- Tick the box next to RRSP, HBP, LLP, FHSA other plans and funds (T5006) in the Common tax deductions section
- Click Next
Contributions to a RRSP or PRPP/VRSP – RRSP receipt (Family Head, Spouse and Dependant)
Text version of the above image
UFile screen
Under Interview tab
Family Head, Spouse and Dependant sub-tabs are highlighted
RRSP contributions, limits topic is highlighted
Contributions to an RRSP or PRPP/VRSP page
- Click RRSP contributions, limits in the left-side menu
- Enter the amount from the individual’s last notice of assessment, reassessment, or Auto-fill my return into the RRSP/PRPP deduction limit field
- Answer the question Do you have unused contributions from the first 60 days of 2024?
- if Yes is selected, enter the corresponding amount from the individual's last notice of assessment, reassessment, or Auto-fill my return into the Unused contributions from the first 60 days of 2024
- Enter the amount from the individual’s last notice of assessment, reassessment, or Auto-fill my return into the Unused contributions from prior years field or leave blank if the individual does not have any to report
- In the Contributions to your own RRSP or PRPP/VRSP section:
- for receipts indicating contributions from March to December 2024, enter the information into the fields under March to December 2024
- for receipts indicating contributions for the First 60 days of 2025, enter the information into the fields under First 60 days of 2025
- If applicable, enter amounts into the fields in the PRPP/VRSP employer contributions section
- If applicable, enter the amount provided by the individual into the RRSP or PRPP/VRSP deduction to use (leave blank to use all your contributions as a deduction) field
- Tick the box next to RRSP, HBP, LLP, FHSA other plans and funds (T5006) in the Common tax deductions section
- Click Next
FHSA (Family Head, Spouse and Dependant)
Text version of the above image
UFile screen
Under Interview tab
Family Head, Spouse and Dependant sub-tabs are highlighted
HBP, LLP, FHSA and other plans and funds topic is highlighted
HBP, LLP, FHSA and other plans and funds page
FHSA informations, limit is highlighted
- Click HBP, LLP, FHSA and other plans and funds in the left-side menu
- Click the + sign next to FHSA informations, limit
FHSA information and limit (Family Head, Spouse and Dependant)
Text version of the above image
UFile screen
Under Interview tab
Family Head, Spouse and Dependant sub-tabs are highlighted
FHSA information and limit topic
FHSA information and limit page
- Enter the information required
- Click Next
- Follow the next step to enter the amounts from the T4FHSA slip
Interview setup (Dependant)
Text version of the above image
UFile screen
Under Interview tab
Dependant sub-tab is highlighted
Interview setup topic is highlighted
Medical and Disability topic is highlighted
Common tax deductions section is highlighted
Donations and federal political contributions is ticked
RRSP, HBP, LLP, FHSA other plans and funds (T5006) is ticked
- Click the sub-tab of the dependant you wish to enter the information for
- Click Medical and disability in the left-side menu
Medical expenses, disability deductions (Dependant)
Text version of the above image
UFile screen
Under Interview tab
Dependant sub-tab is highlighted
Medical and disability topic is highlighted
Dependant’s medical expenses, infirmity and disability page
Medical expenses for the dependant is highlighted
Infirmity and disability amounts for the dependant* is highlighted
Disability supports or attendant care needed by the dependant to earn income (line 21500) is highlighted
Home accessibility expenses (line 31285) is highlighted
- Click the + sign next to Medical expenses for the dependant
Medical Expenses (Family Head, Spouse and Dependant)
Text version of the above image
UFile screen
Under Interview tab
Family Head, Spouse and Dependant sub-tabs are highlighted
Medical expenses topic
Medical expenses page
UFile tip
It is important to enter the total amount of expenses paid in each of the appropriate fields. The tax software automatically applies the federal and provincial limits for the specified expense and enters the eligible amount on the tax return.
- You only need to enter an expense once, even if the expense is eligible for more than one credit or deduction
- Medical expenses
- it is not necessary to enter each receipt individually; enter See list into the Description field and enter the total amount of eligible medical expenses in the next field
- Specified medical expenses (not claimed elsewhere)
- Cost of attendant care
- salaries and wages for attendant care given in Canada
- this may include the portion related only to the salaries and wages that make up the total amount of the fees for a residential and long-term care centre
- Fees for a residential and long-term care centre
- fees paid for full-time care in a nursing home
- Cost of attendant care
- Click Next
- Click Medical and disability in the left-side menu
Medical expenses, disability deductions (Dependant)
Text version of the above image
UFile screen
Under Interview tab
Dependant sub-tab is highlighted
Medical and disability topic is highlighted
Dependant’s medical expenses, infirmity and disability page
Medical expenses for the dependant is highlighted
Infirmity and disability amounts for the dependant* is highlighted
Disability supports or attendant care needed by the dependant to earn income (line 21500) is highlighted
Home accessibility expenses (line 31285) is highlighted
- Click the + sign next to Infirmity and disability amounts for the dependant*
Canada caregiver amount and disability tax credit (Dependant)
Text version of the above image
UFile screen
Under Interview tab
Dependant sub-tab is highlighted
Infirmity/disability topic
Dependant’s infirmity and disability page
- Claim both the disability tax credit and the Canada caregiver amount on the Dependant’s infirmity and disability page
- Enter the applicable information into the Name or description of dependant’s infirmity field
- if the person does not voluntarily provide this information, simply enter Unknown in the field
- Select the applicable option from the Is the dependant eligible for the disability amount on federal line 31600? drop-down menu
- Select the applicable option from the Does the dependant’s infirmity provide entitlement to the Canada caregiver amount? drop-down menu
Special rules when claiming the disability amount and attendant care as medical expenses
- If Cost of attendant care is selected in the Specified medical expenses (not claimed elsewhere) section of the Medical expenses incurred for this dependant page, select one of the following from the Indicate how you wish to handle the disability amount and attendant care as medical expenses drop-down menu:
- Let MaxBack decide
- Claim the full amount of attendant care as medical expenses
- Claim the attendant care as medical expenses with the disability amount
UFile tip
If the individual does not specify how they wish to claim the cost of attendant care and disability amounts, choose Let MaxBack decide.
- Complete the Dependant’s unused disability amount section to determine how the unused disability amount will be claimed, otherwise leave Let MaxBack decide
- any unused portion of the federal disability tax credit will be transferred to line 31800 of the tax return of the individual supporting the dependant with the disability
- Click Next
- Click Medical and disability in the left-side menu
Medical expenses, disability deductions (Dependant)
Text version of the above image
UFile screen
Under Interview tab
Dependant sub-tab is highlighted
Medical and disability topic is highlighted
Dependant’s medical expenses, infirmity and disability page
Medical expenses for the dependant is highlighted
Infirmity and disability amounts for the dependant* is highlighted
Disability supports or attendant care needed by the dependant to earn income (line 21500) is highlighted
Home accessibility expenses (line 31285) is highlighted
- Click the + sign next to Disability supports or attendant care needed by the dependant to earn income (line 21500)
Disability supports or attendant care needed to earn income (Family Head, Spouse and Dependant)
Text version of the above image
UFile screen
Under Interview tab
Family Head, Spouse and Dependant sub-tabs are highlighted
F21500 – Disability supports services topic
Disability supports or attend care needed to earn income page
- Complete the Disability supports or attend care needed to earn income page but make sure you do not enter any amounts already claimed as medical expenses
- Click Next
- Click Medical and disability in the left-side menu
Medical expenses, disability deductions (Dependant)
Text version of the above image
UFile screen
Under Interview tab
Dependant sub-tab is highlighted
Medical and disability topic is highlighted
Dependant’s medical expenses, infirmity and disability page
Medical expenses for the dependant is highlighted
Infirmity and disability amounts for the dependant* is highlighted
Disability supports or attendant care needed by the dependant to earn income (line 21500) is highlighted
Home accessibility expenses (line 31285) is highlighted
- Click the + sign next to Home accessibility expenses (line 31285)
Home accessibility expenses (Family Head, Spouse and Dependant)
Text version of the above image
UFile screen
Under Interview tab
Family Head, Spouse and Dependant sub-tabs are highlighted
F31285 – Home accessibility expenses topic
Home Accessibility Expenses page
- Enter the individual’s home accessibility expenses information
- select the applicable option from the Select how you want to claim the Federal Home Accessibility Expenses credit drop-down menu
- in most cases, select Let MaxBack decide (default) from the drop-down menu
- select Yes from the Are you eligible to claim federal Home accessibility expenses? (Yes/No) drop-down menu
- select the applicable option from the Select how you want to claim the Federal Home Accessibility Expenses credit drop-down menu
- Complete the Home renovation expenses section
- enter the applicable information into the Supplier or contractor name (mandatory), and Date (dd-mm-yyyy), description and amount of eligible home renovation expense fields
- if applicable, select Yes from the Is this expense an allowable Federal medical expense? (Yes/No) drop-down menu
- if you select Yes, do not enter this expense in the Medical expenses section, the software automatically claims it as a medical expense
- If the number is available, enter it into the Supplier or contractor GST/HST Number (if applicable) field
- If applicable, complete the Description and amount claimed by other eligible individuals (other than spouse and dependants) and Description and amount of government assistance received or receivable fields
- Click Next
- Click Interview setup in the left-side menu
- Tick the box next to Donations and federal political contributions in the Common tax deductions section
- Click Next
Donations and federal political contributions (Family Head, Spouse and Dependant)
Text version of the above image
UFile screen
Under Interview tab
Family Head, Spouse and Dependant sub-tabs are highlighted
Donations/political contributions topic
Donations and federal political contributions page
Canadian charitable donations (other than per T4 slip and other slips) is highlighted
- Click Donations/political contributions in the left-side menu
- Click the + sign next to Dependant’s Canadian charitable donations (other than per T4 slip and other slips) in the Donations and federal political contributions section
Canadian charitable donations (Family Head, Spouse and Dependant)
Text version of the above image
UFile screen
Under Interview tab
Family Head, Spouse and Dependant sub-tabs are highlighted
Canadian charity topic
Canadian charitable donations (other than per T4 slip and other slips) page
Gift in money ($) is selected for the field Specify the nature of the donation.
- Enter the amount into the Amount of donation field
- Enter the name of the charitable organization in the Organization that received the charitable donation field
- it is not necessary to enter each receipt individually; enter See list into the Organization that received the charitable donation field and enter the total amount into the Amount of donation field
- Select Gift in money ($) from the Specify the nature of the donation. drop down menu
- Click Interview setup in the left-side menu
- Tick the box next to RRSP, HBP, LLP, FHSA other plans and funds (T5006) in the Common tax deductions section
- Click Next
Contributions to a RRSP or PRPP/VRSP – RRSP receipt (Family Head, Spouse and Dependant)
Text version of the above image
UFile screen
Under Interview tab
Family Head, Spouse and Dependant sub-tabs are highlighted
RRSP contributions, limits topic
Contributions to an RRSP or PRPP/VRSP page
- Click RRSP contributions, limits in the left-side menu
- Enter the amount from the individual’s last notice of assessment, reassessment, or Auto-fill my return into the RRSP/PRPP deduction limit field
- Answer the question Do you have unused contributions from the first 60 days of 2024?
- if Yes is selected, enter the corresponding amount from the individual's last notice of assessment, reassessment, or Auto-fill my return into the Unused contributions from the first 60 days of 2024
- Enter the amount from the individual’s last notice of assessment, reassessment, or Auto-fill my return into the Unused contributions from prior years field or leave blank if the individual does not have any to report
- In the Contributions to your own RRSP or PRPP/VRSP section:
- for receipts indicating contributions from March to December 2024, enter the information into the fields under March to December 2024
- for receipts indicating contributions for the First 60 days of 2025, enter the information into the fields under First 60 days of 2025
- If applicable, enter amounts into the fields in the PRPP/VRSP employer contributions section
- If applicable, enter the amount provided by the individual into the RRSP or PRPP/VRSP deduction to use (leave blank to use all your contributions as a deduction) field
- Click Interview setup in the left-side menu
- Tick the box next to RRSP, HBP, LLP, FHSA other plans and funds (T5006) in the Common tax deductions section
- Click Next
FHSA (Family Head, Spouse and Dependant)
Text version of the above image
UFile screen
Under Interview tab
Family Head, Spouse and Dependant sub-tabs are highlighted
HBP, LLP, FHSA and other plans and funds topic is highlighted
HBP, LLP, FHSA and other plans and funds page
FHSA informations, limit is highlighted
- Click HBP, LLP, FHSA and other plans and funds in the left-side menu
- Click the + sign next to FHSA informations, limit
FHSA information and limit (Family Head, Spouse and Dependant)
Text version of the above image
UFile screen
Under Interview tab
Family Head, Spouse and Dependant sub-tabs are highlighted
FHSA information and limit topic
FHSA information and limit page
- Enter the information required
- Click Next
- Follow the next step to enter the amounts from the T4FHSA slip
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