All deductions, credits and expenses - Personal income tax

Find out which deductions, credits and expenses you can claim to reduce the amount of tax you need to pay.

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All deductions, credits, and expenses
Line	Topic	Applies to	Tags
20600	Pension adjustment	Net Income	pension-filter
20700	Registered pension plan (RPP) deduction	Net Income	pension-filter
20800	RRSP deduction	Net Income	pension-filter
20805	FHSA deduction	Net Income	pension-filter
20810	Pooled registered pension plan (PRPP) employer contributions	Net Income
21000	Deduction for elected split-pension amount	Net Income	pension-filter
21200	Annual union, professional or like dues	Net Income	employment-filter
21300	Universal child care benefit (UCCB) repayment	Net Income
21400	Child care expenses	Net Income	family-filter
21500	Disability supports deduction	Net Income	disability-filter
21700	Business investment loss	Net Income
21900	Moving expenses	Net Income	education-filter, employment-filter
22000	Support payments made relating to: Support payments	Net Income	family-filter
22100	Carrying charges, interest expenses and other expenses	Net Income
22200	Deduction for CPP or QPP contributions on self-employment income and other earnings	Net Income
22215	Deduction for CPP or QPP enhanced contributions on employment income	Net Income	pension-filter
22300	Deduction for PPIP premiums on self-employment income	Net Income
22400	Exploration and development expenses	Net Income
22900	Other employment expenses including: salaried employees commission employees transportation employees forestry operations employed artists employed tradespersons (including apprentice mechanics) home office expenses for employees supplies	Net Income	employment-filter, tools, instruments, rent, utilities
23100	Clergy residence deduction	Net Income
23200	Other deductions including: income amounts repaid legal fees other deductible amounts	Net Income	depletion, split income, rollover
23500	Social benefits repayment	Net Income
23600	Net income	Net Income
24400	Canadian Armed Forces personnel and police deduction	Taxable income
24900	Security options deductions	Taxable income
24901	Additional security options deduction	Taxable income
25000	Other payments deduction including: workers' compensation benefits social assistance payments net federal supplements	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
25395	Capital gains deduction for qualifying business transfer	Taxable income
25400	Capital gains deduction	Taxable income
25500	Northern residents deductions including: residency deduction travel deduction	Taxable income
25600	Additional deductions including: adult basic education tuition assistance employees of prescribed international organizations exempt foreign income vow of perpetual poverty	Taxable income	education-filter
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	family-filter
30400	Amount for an eligible dependant	Federal non-refundable tax credits	family-filter
30425	Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older	Federal non-refundable tax credits	family-filter, disability-filter
30450	Canada caregiver amount for other infirm dependants age 18 or older	Federal non-refundable tax credits	family-filter, disability-filter
30500	Canada caregiver amount for infirm children under 18 years of age	Federal non-refundable tax credits
30800	Base CPP or QPP contributions through employment income	Federal non-refundable tax credits	pension-filter
31000	Base CPP or QPP contributions on self-employment income and other earnings	Federal non-refundable tax credits	pension-filter
31200	Employment insurance premiums through employment	Federal non-refundable tax credits	employment-filter
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
31217	Employment insurance premiums on self-employment and other eligible earnings	Federal non-refundable tax credits	employment-filter
31220	Volunteer firefighters' amount	Federal non-refundable tax credits	employment-filter
31240	Search and rescue volunteers' amount	Federal non-refundable tax credits	employment-filter
31260	Canada employment amount	Federal non-refundable tax credits	employment-filter
31270	Home buyers' amount	Federal non-refundable tax credits	disability-filter
31285	Home accessibility expenses	Federal non-refundable tax credits	disability-filter
31300	Adoption expenses	Federal non-refundable tax credits	family-filter
31350	Digital news subscription expenses	Federal non-refundable tax credits
31400	Pension income amount	Federal non-refundable tax credits	pension-filter
31600	Disability amount for self relating to: Disability tax credit (DTC)	Federal non-refundable tax credits	disability-filter, disability tax credit, dtc
31800	Disability amount transferred from a dependant relating to: Disability tax credit (DTC)	Federal non-refundable tax credits	disability-filter, disability tax credit, dtc
31900	Interest paid on your student loans	Federal non-refundable tax credits	education-filter
32300	Your tuition, education and textbook amounts	Federal non-refundable tax credits	education-filter
32400	Tuition amount transferred from a child or grandchild	Federal non-refundable tax credits	education-filter
32600	Amounts transferred from your spouse or common-law partner including: age amount Canada caregiver amount for infirm child under 18 year of age pension income amount disability amount for self tuition, education and textbook amounts	Federal non-refundable tax credits	family-filter, education-filter, disability-filter, disability tax credit, dtc
33099 and 33199	Eligible medical expenses including: medical expenses for self, spouse or common-law partner allowable amount of medical expenses for other dependants	Federal non-refundable tax credits	family-filter, disability-filter
34900	Donations and gifts	Federal non-refundable tax credits
35000	Total federal non-refundable tax credits	Federal non-refundable tax credits
40424	Federal tax on split income (TOSI)	Net federal tax
40425	Federal dividend tax credit	Net federal tax
40427	Minimum tax carryover	Net federal tax
40500	Federal foreign tax credit	Net federal tax
41000	Federal political contribution tax credit	Net federal tax
41200	Investment tax credit	Net federal tax
41400	Labour-sponsored funds tax credit	Net federal tax
41500	Advanced Canada workers benefit (ACWB)	Net federal tax
41800	Special taxes including: additional tax on RESP accumulated income payments (AIP) tax on excess employees profit sharing plan (EPSP) amounts tax for not purchasing replacement shares in a Quebec labour-sponsored fund (QLSF)	Net federal tax	aip, accumulated income payment, epsp, qlsf
42000	Net federal tax	Net federal tax	recapture, logging
42100	CPP contributions payable on self-employment income and other earnings	Refund and balance owing
42120	Employment insurance premiums payable on self-employment and other eligible earnings	Refund and balance owing
42200	Social benefits repayment	Refund and balance owing
42800	Provincial or territorial tax	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 or QPP overpayment	Refund and balance owing	pension-filter
45000	Employment insurance (EI) overpayment	Refund and balance owing	employment-filter
45200	Refundable medical expense supplement	Refund and balance owing	family-filter, disability-filter
45300	Canada workers benefit (CWB)	Refund and balance owing	disability-filter
45350	Canada training credit (CTC)	Refund and balance owing	education-filter
45355	Multigenerational home renovation tax credit (MHRTC)	Refund and balance owing	family-filter
45400	Refund of investment tax credit	Refund and balance owing
45600	Part XII.2 tax credit	Refund and balance owing
45700	Employee and partner GST/HST rebate	Refund and balance owing
46900	Eligible educator school supply tax credit	Refund and balance owing
47555	Canadian journalism labour tax credit	Refund and balance owing
47556	Return of fuel charge proceeds to farmers 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
N/A	Provincial and territorial tax and credits for individuals	Various	provincial-filter, territorial, territories, provinces, territory, alberta (ab), british columbia (bc), manitoba (mb), new brunswick (nb), newfoundland and labrador (nl), northwest territories (nt) nova scotia (ns), nunavut (nu), ontario (on), prince edward island (pe), quebec (qc), saskatchewan (sk), yukon (yt)

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Date modified:: 2025-01-21

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All deductions, credits and expenses - Personal income tax

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