Line 363 – Canada employment amount

If you reported employment income in 2018, you can claim on line 363 of Schedule 1, Federal Tax, the lesser of:

  • $1,195
  • the total of the employment income you reported on line 101 and line 104 of your return


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 2018 which he reports on line 101 of his tax return. He can claim $1,195, the maximum amount, on line 363 of his Schedule 1.

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