Find out which deductions, credits and expenses you can claim to reduce the amount of tax you need to pay.
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Filter by topic:
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 |
relating to: |
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 |
including:
|
Net Income | employment-filter, tools, instruments, rent, utilities |
23100 | Clergy residence deduction | Net Income | |
23200 |
including:
|
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 |
including:
|
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 |
including:
|
Taxable income | |
25600 |
including:
|
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 |
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:
|
Federal non-refundable tax credits | family-filter, education-filter, disability-filter, disability tax credit, dtc |
33099 and 33199 |
including:
|
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 |
including:
|
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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