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
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
304	Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older	Federal non-refundable tax credits
305	Amount for an eligible dependant	Federal non-refundable tax credits
307	Canada caregiver amount for other 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
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
367	Canada caregiver amount for infirm children under 18 years of age	Federal non-refundable tax credits
369	Home buyers' 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
449	Climate action incentive	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
468 and 469	Eligible educator school supply 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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All deductions, credits, and expenses

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