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:

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
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

Other employment expenses

Includes:

  • Salaried employees
  • Commission employees
  • Home office expenses for employees
  • Transportation employees
  • Forestry operations
  • Employed artists
  • Employed tradespersons (including apprentice mechanics)
  • Supplies
Net Income employment-filter, tools, instruments, rent, utilities
23100 Clergy residence deduction Net Income  
23200

Other deductions

Includes:

  • 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 Forces personnel and police deduction Taxable income  
24900 Security options deductions Taxable income  
25000

Other payments deduction

Includes:

  • 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

Includes:

  • Residency deduction
  • Deduction for travel benefits
Taxable income  
25600

Additional deductions

Includes:

  • 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
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:

  • Disability tax credit
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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