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.

Line number

Topic Applies to
205 Pooled registered pension plan (PRPP) employer contributions Net Income
206 Pension adjustment Net Income
207 Registered pension plan (RPP) deduction Net Income
208 RRSP and PRPP deduction Net Income
210 Deduction for elected split-pension amount Net Income
212 Annual union, professional, or like dues Net Income
213 Universal child care benefit (UCCB) repayment Net Income
214 Child care expenses Net Income
215 Disability supports deduction Net Income
217 and 228 Business investment loss Net Income
219 Moving expenses Net Income
220 and 230 Support payments made Net Income
221 Carrying charges and interest expenses Net Income
222 Deduction for CPP or QPP contributions on self-employment and other earnings Net Income
223 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Net Income
224 Exploration and development expenses Net Income
229 Other employment expenses Net Income
231 Clergy residence deduction Net Income
232 Other deductions Net Income
235 Social benefits repayment Net Income
236 Net income Net Income
244 Canadian Forces personnel and police deduction Taxable income
248 Employee home relocation loan deduction Taxable income
249 Security options deductions Taxable income
250 Other payments deduction Taxable income
251 Limited partnership losses of other years Taxable income
252 Non-capital losses of other years Taxable income
253 Net capital losses of other years Taxable income
254 Capital gains deduction Taxable income
255 Northern residents deductions Taxable income
256 Additional deductions Taxable income
260 Taxable income Taxable income 
300 Basic personal amount Federal non-refundable tax credits
301 Age amount Federal non-refundable tax credits
303 Spouse or common-law partner amount Federal non-refundable tax credits
305 Amount for an eligible dependant Federal non-refundable tax credits
306 Amount for infirm dependants age 18 or older Federal non-refundable tax credits
308 CPP or QPP contributions through employment Federal non-refundable tax credits
310 CPP or QPP contributions on self-employment and other earnings Federal non-refundable tax credits
312 Employment insurance premiums through employment Federal non-refundable tax credits
313 Adoption expenses Federal non-refundable tax credits
314 Pension income amount Federal non-refundable tax credits
315 Caregiver amount Federal non-refundable tax credits
316 Disability amount for self Federal non-refundable tax credits
317 Employment insurance premiums on self-employment and other eligible earnings Federal non-refundable tax credits
318 Disability amount transferred from a dependant Federal non-refundable tax credits
319 Interest paid on your student loans Federal non-refundable tax credits
323 Your tuition, education, and textbook amounts Federal non-refundable tax credits
324 Tuition, education, and textbook amounts transferred from a student Federal non-refundable tax credits
326 Amounts transferred from your spouse or common-law partner Federal non-refundable tax credits
330 and 331 Eligible medical expenses you can claim on your return Federal non-refundable tax credits
349 Donations and gifts Federal non-refundable tax credits
350 Total federal non-refundable tax credits Federal non-refundable tax credits
362 Volunteer firefighters' amount Federal non-refundable tax credits
363 Canada employment amount Federal non-refundable tax credits
364 Public transit amount Federal non-refundable tax credits
367 Family caregiver amount for children under 18 years of age Federal non-refundable tax credits
369 Home buyers' amount Federal non-refundable tax credits
370 Children's arts amount Federal non-refundable tax credits
375 Provincial parental insurance plan (PPIP) premiums paid Federal non-refundable tax credits
376 PPIP premiums payable on employment income Federal non-refundable tax credits
378 PPIP premiums payable on self-employment income Federal non-refundable tax credits
395 Search and rescue volunteers' amount Federal non-refundable tax credits
398 Home accessibility expenses Federal non-refundable tax credits
405 Federal foreign tax credit Net federal tax
409 Federal political contributions - total contributions

Net federal tax

410 Federal political contributions - tax credit

Net federal tax

412 Investment tax credit

Net federal tax

413 and 414 Labour-sponsored funds tax credit

Net federal tax

415 Working income tax benefit (WITB) advance payments

Net federal tax

418 Special taxes

Net federal tax

420 Net federal tax

Net federal tax

421 CPP contributions payable on self-employment and other earnings Refund and balance owing
422 Social benefits repayment Refund and balance owing
424 Federal tax on split income

Net federal tax

425 Federal dividend tax credit

Net federal tax

427 Minimum tax carryover

Net federal tax

428 Provincial or territorial tax

Refund and balance owing

430 Employment insurance premiums payable on self-employment and other eligible earnings

Refund and balance owing

432 Yukon First Nations Tax

Refund and balance owing

435 Total payable

Refund and balance owing

437 Total income tax deducted

Refund and balance owing

438 Tax transfer for residents of Quebec

Refund and balance owing

440 Refundable Quebec abatement

Refund and balance owing

448 CPP overpayment

Refund and balance owing

450 Employment insurance overpayment

Refund and balance owing

452 Refundable medical expense supplement

Refund and balance owing

453 Working income tax benefit (WITB) 

Refund and balance owing

454 Refund of investment tax credit 

Refund and balance owing

456 Part XII.2 trust tax credit

Refund and balance owing

457 Employee and partner GST/HST rebate

Refund and balance owing

458 and 459 Children's fitness tax credit

Refund and balance owing

476 Tax paid by instalments

Refund and balance owing

479 Provincial or territorial credits

Refund and balance owing

484 Refund Refund
485 Balance owing Balance owing
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