Step 5 – Federal tax, Part B – Federal non-refundable tax credits

This table includes line numbers related to your federal non-refundable tax credits in Part B of Step 5 of your return as well as links to related guides, schedules and forms.

**Part B – Federal non-refundable tax credits**
Line	Description	Related guides, if any	Related schedules and forms
30300	Spouse or common-law partner amount		Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants
30400	Amount for an eligible dependant		Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants
30425	Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older		Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants
30450	Canada caregiver amount for other infirm dependants age 18 or older		Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants
30800	Base CPP or QPP contributions through employment income		Schedule 8 , Canada Pension Plan Contributions and Overpayment (for all except QC) Schedule 8, Quebec Pension Plan Contributions (for QC only) Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments
31000	Base CPP or QPP contributions on self-employment income and other earnings		Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except QC) Schedule 8, Quebec Pension Plan Contributions (for QC only) Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments
31210	PIPP premiums payable on employment income (for QC only)		Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums (for QC and non-residents of Canada only)
31215	PPIP premiums payable on self-employment income (for QC only)		Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums (for QC and non-residents of Canada only)
31217	Employment insurance premiums on self-employment and other eligible earnings		Schedule 13, Employment Insurance Premiums on Self-Employment and Other Eligible Earnings
31285	Home accessibility expenses		Federal Worksheet (for all except non-residents)
31400	Pension income amount		Form T1032, Joint Election to Split Pension Income
31600	Disability amount for self	Guide RC4064, Disability-Related Information Guide RC4065, Medical Expenses	Form T2201, Disability Tax Credit Certificate
31800	Disability amount transferred from a dependant	Guide RC4064, Disability-Related Information Guide RC4065, Medical Expenses	Form T2201, Disability Tax Credit Certificate
32300	Your tuition, education, and textbook amounts	Guide P105, Students and Income Tax	Schedule 11, Federal Tuition, Education, and Textbook Amounts and Canada Training Credit (for all except QC and non-residents) Schedule 11, Federal Tuition, Education, and Textbook Amounts and Canada Training Credit (for QC and non-residents of Canada only)
32600	Amounts transferred from your spouse or common-law partner		Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner (for all except QC and non-residents) Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner (for QC and non-residents of Canada only)
34900	Donations and gifts	Pamphlet P113, Gifts and Income Tax	Schedule 9, Donations and Gifts

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Date modified:: 2023-01-24

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Step 5 – Federal tax, Part B – Federal non-refundable tax credits

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