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. There are a few ways to do this:
- Use the checkboxes to filter by common topics
- Enter keywords in the “Filter items” box
- Sort by line number, by topic, or by category it applies to
Filter by common topics:
| Line number | 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 |
| 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, camp, daycare |
| 21500 | Disability supports deduction | Net Income | disability-filter |
| 21699 and 21700 | Business investment loss | Net Income | |
| 21900 | Moving expenses | Net Income | education-filter, employment-filter |
| 21999 and 22000 | Support payments made | Net Income | family-filter |
| 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 | pension-filter |
| 22300 | Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income | Net Income | |
| 22400 | Exploration and development expenses | Net Income | |
| 22900 |
Includes:
|
Net Income | employment-filter, tools, instruments, rent, utilities |
| 23100 | Clergy residence deduction | Net Income | |
| 23200 |
Includes:
|
Net Income | depletion, split income, rollover |
| 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 |
Includes:
|
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 |
Includes:
|
Taxable income | |
| 25600 |
Includes:
|
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 |
| 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 |
| 30400 | Amount for an eligible dependant | Federal non-refundable tax credits | family-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-employed 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 |
| 31260 | Canada employment amount | Federal non-refundable tax credits | employment-filter |
| 31270 | Home buyers' amount | 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 | 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) | Federal non-refundable tax credits | disability tax credit, dtc |
| 31800 | Disability amount transferred from a dependant | Federal non-refundable tax credits | 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 | Federal non-refundable tax credits | education-filter |
| 32600 | Amounts transferred from your spouse or common-law partner Also applies to:
|
Federal non-refundable tax credits | family-filter, education-filter, disability tax credit, dtc |
| 33099 and 33199 | Eligible medical expenses you can claim on your return | Federal non-refundable tax credits | family-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 | 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 | |
| 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 |
aip, accumulated income payment |
| 42000 | Net federal tax | Net federal tax |
recapture, logging |
| 42100 | CPP contributions payable on self-employment 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 overpayment | Refund and balance owing |
pension-filter |
| 45000 | Employment insurance overpayment | Refund and balance owing |
employment-filter |
| 45110 | Climate action incentive | Refund and balance owing | climate-filter |
| 45200 | Refundable medical expense supplement | Refund and balance owing |
family-filter |
| 45300 | Canada workers benefit (CWB) | Refund and balance owing |
|
| 45350 | Canada training credit (CTC) | Refund and balance owing |
education-filter |
| 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 |
|
| 47555 | Canadian journalism labour 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 (pei), quebec (qc), saskatchewan (sk), yukon (yk) |
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