Line 34990 – Top-up tax credit

You may be able to claim this new credit if you are claiming certain non-refundable tax credits that are affected by the reduction to the lowest marginal individual income tax rate from 15% to 14.5% for 2025.

The top-up tax credit (TTC) effectively maintains a 15% rate for certain non-refundable tax credits claimed on amounts over the first income tax bracket threshold of $57,375 for 2025.

Completing your tax return

Complete the chart for line 34990 using your Federal Worksheet.

Next, enter the result on line 34990 of your federal return, if any.

Forms and publications

• Income Tax Package
• Federal Worksheet