Line 363 – Canada employment amount
If you reported employment income in 2016, you can claim on line 363 of Schedule 1, Federal Tax, the lesser of:
All income reported at lines 101 and 104 is eligible for the Canada employment amount.
The Canada employment amount provides recognition for work-related expenses such as home computers, uniforms and supplies in the public and private sector.
Self-employed individuals are not eligible to claim this amount.
Joe is a cook and he received $35,000 of employment income in 2016 which he reports on line 101 of his tax return. He can claim $1,161, the maximum amount, on line 363 of his schedule 1.
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