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.

All deductions, credits, and expenses

Line number

Topic Applies to
20600 Pension adjustment Net Income
20700 Registered pension plan (RPP) deduction Net Income
20800 RRSP deduction Net Income
20810 Pooled registered pension plan (PRPP) employer contributions Net Income
21000 Deduction for elected split-pension amount Net Income
21200 Annual union, professional, or like dues Net Income
21300 Universal child care benefit (UCCB) repayment Net Income
21400 Child care expenses Net Income
21500 Disability supports deduction Net Income
21699 and 21700 Business investment loss Net Income
21900 Moving expenses Net Income
21999 and 22000 Support payments made Net Income
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
22300 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Net Income
22400 Exploration and development expenses Net Income
22900 Other employment expenses Net Income
23100 Clergy residence deduction Net Income
23200 Other deductions Net Income
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 Other payments deduction 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 Taxable income
25600 Additional deductions Taxable income
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
30425  Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older Federal non-refundable tax credits
30400 Amount for an eligible dependant Federal non-refundable tax credits
30450 Canada caregiver amount for other infirm dependants age 18 or older Federal non-refundable tax credits
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
31000 Base CPP or QPP contributions on self-employed and other earnings Federal non-refundable tax credits
31200 Employment insurance premiums through employment Federal non-refundable tax credits
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
31220 Volunteer firefighters' amount Federal non-refundable tax credits
31260 Canada employment amount Federal non-refundable tax credits
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
31300 Adoption expenses Federal non-refundable tax credits
31400 Pension income amount Federal non-refundable tax credits
31600 Disability amount (for self) Federal non-refundable tax credits
31800 Disability amount transferred from a dependant Federal non-refundable tax credits
31900 Interest paid on your student loans Federal non-refundable tax credits
32300 Your tuition, education, and textbook amounts Federal non-refundable tax credits
32400 Tuition amount transferred from a child Federal non-refundable tax credits
32600 Amounts transferred from your spouse or common-law partner Federal non-refundable tax credits
33099 and 33199 Eligible medical expenses you can claim on your return Federal non-refundable tax credits
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

42000 Net federal tax

Net federal tax

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

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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

45000 Employment insurance overpayment

Refund and balance owing

45110 Climate action incentive Refund and balance owing
45200 Refundable medical expense supplement

Refund and balance owing

45300 Canada workers benefit (CWB) 

Refund and balance owing

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
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
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