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 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
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  
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  
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 Seach 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:

Federal non-refundable tax credits disability-filter, disability tax credit, dtc
31800

Disability amount transferred from a dependant

relating to:

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  
47557 Air quality improvement 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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