All deductions, credits, and expenses

Select a link in the table to find information about what deductions and tax credits you can claim to reduce the amount of tax you must pay. You will also find information on where to claim these amounts on your income tax and benefit return or a related form or schedule. You can sort the table by line number or topic, and you can filter by key word.

All deductions, credits, and expenses
Line number	Topic	Applies to
20810	Pooled registered pension plan (PRPP) employer contributions	Net Income
20600	Pension adjustment	Net Income
20700	Registered pension plan (RPP) deduction	Net Income
20800	RRSP deduction	Net Income
21000	Deduction for elected split-pension amount	Net Income
21200	Annual union, professional, or like dues	Net Income
21300	Universal child care benefit (UCCB) repayment	Net Income
21400	Child care expenses	Net Income
21500	Disability supports deduction	Net Income
21699 and 21700	Business investment loss	Net Income
21900	Moving expenses	Net Income
21999 and 22000	Support payments made	Net Income
22100	Carrying charges and interest expenses	Net Income
22200	Deduction for CPP or QPP contributions on self-employment and other earnings	Net Income
22215	Deduction for CPP or QPP enhanced contributions on employment income	Net Income
22300	Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	Net Income
22400	Exploration and development expenses	Net Income
22900	Other employment expenses	Net Income
23100	Clergy residence deduction	Net Income
23200	Other deductions	Net Income
23500	Social benefits repayment	Net Income
23600	Net income	Net Income
24400	Canadian Forces personnel and police deduction	Taxable income
24900	Security options deductions	Taxable income
25000	Other payments deduction	Taxable income
25100	Limited partnership losses of other years	Taxable income
25200	Non-capital losses of other years	Taxable income
25300	Net capital losses of other years	Taxable income
25400	Capital gains deduction	Taxable income
25500	Northern residents deductions	Taxable income
25600	Additional deductions	Taxable income
26000	Taxable income	Taxable income
30000	Basic personal amount	Federal non-refundable tax credits
30100	Age amount	Federal non-refundable tax credits
30300	Spouse or common-law partner amount	Federal non-refundable tax credits
30425	Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older	Federal non-refundable tax credits
30400	Amount for an eligible dependant	Federal non-refundable tax credits
30450	Canada caregiver amount for other infirm dependants age 18 or older	Federal non-refundable tax credits
30800	Base CPP or QPP contributions through employment income	Federal non-refundable tax credits
31000	Base CPP or QPP contributions on self-employed and other earnings	Federal non-refundable tax credits
31200	Employment insurance premiums through employment	Federal non-refundable tax credits
31300	Adoption expenses	Federal non-refundable tax credits
31400	Pension income amount	Federal non-refundable tax credits
31600	Disability amount (for self)	Federal non-refundable tax credits
31217	Employment insurance premiums on self-employment and other eligible earnings	Federal non-refundable tax credits
31800	Disability amount transferred from a dependant	Federal non-refundable tax credits
31900	Interest paid on your student loans	Federal non-refundable tax credits
32300	Your tuition, education, and textbook amounts	Federal non-refundable tax credits
32400	Tuition amount transferred from a child	Federal non-refundable tax credits
32600	Amounts transferred from your spouse or common-law partner	Federal non-refundable tax credits
33099 and 33199	Eligible medical expenses you can claim on your return	Federal non-refundable tax credits
34900	Donations and gifts	Federal non-refundable tax credits
35000	Total federal non-refundable tax credits	Federal non-refundable tax credits
31220	Volunteer firefighters' amount	Federal non-refundable tax credits
31260	Canada employment amount	Federal non-refundable tax credits
30500	Canada caregiver amount for infirm children under 18 years of age	Federal non-refundable tax credits
31270	Home buyers' amount	Federal non-refundable tax credits
31205	Provincial parental insurance plan (PPIP) premiums paid	Federal non-refundable tax credits
31210	PPIP premiums payable on employment income	Federal non-refundable tax credits
31215	PPIP premiums payable on self-employment income	Federal non-refundable tax credits
31240	Search and rescue volunteers' amount	Federal non-refundable tax credits
31285	Home accessibility expenses	Federal non-refundable tax credits
40500	Federal foreign tax credit	Net federal tax
40900	Federal political contributions - total contributions	Net federal tax
41000	Federal political contributions - tax credit	Net federal tax
41200	Investment tax credit	Net federal tax
41300 and 41400	Labour-sponsored funds tax credit	Net federal tax
41500	Canada workers benefit (CWB) advance payments	Net federal tax
41800	Special taxes	Net federal tax
42000	Net federal tax	Net federal tax
42100	CPP contributions payable on self-employment and other earnings	Refund and balance owing
42200	Social benefits repayment	Refund and balance owing
40424	Federal tax on split income	Net federal tax
40425	Federal dividend tax credit	Net federal tax
40427	Minimum tax carryover	Net federal tax
42800	Provincial or territorial tax	Refund and balance owing
42120	Employment insurance premiums payable on self-employment and other eligible earnings	Refund and balance owing
43200	Yukon First Nations Tax	Refund and balance owing
43500	Total payable	Refund and balance owing
43700	Total income tax deducted	Refund and balance owing
43800	Tax transfer for residents of Quebec	Refund and balance owing
44000	Refundable Quebec abatement	Refund and balance owing
44800	CPP overpayment	Refund and balance owing
45110	Climate action incentive	Refund and balance owing
45000	Employment insurance overpayment	Refund and balance owing
45200	Refundable medical expense supplement	Refund and balance owing
45300	Canada workers benefit (CWB)	Refund and balance owing
45400	Refund of investment tax credit	Refund and balance owing
45600	Part XII.2 trust tax credit	Refund and balance owing
45700	Employee and partner GST/HST rebate	Refund and balance owing
46800 and 46900	Eligible educator school supply tax credit	Refund and balance owing
47600	Tax paid by instalments	Refund and balance owing
47900	Provincial or territorial credits	Refund and balance owing
48400	Refund	Refund
48500	Balance owing	Balance owing

Language selection

Search

All deductions, credits, and expenses

Related links

Thank you for your help!