Line 31260 – Canada employment amount
Note: Line 31260 was line 363 before tax year 2019.
If you reported employment income in 2019, you can claim on line 31260 of your return, whichever is less:
All income reported at lines 10100 and 10400 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 2019 which he reports on line 10100 of his tax return. He can claim $1,222, the maximum amount, on line 31260 of his return.
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