Step 3 – Net income (page 4 of your return)

This table includes line numbers related to your net income (Step 3 on page 4 of your return) as well as links to related information, guides, schedules and other forms.

**Line numbers for Step 3 – Net income – related guides, schedules and forms**
Line	Information and related guides	Schedules and other forms
20800	RRSP/PRPP deduction Guide T4040, RRSPs and Other Registered Plans for Retirement	Schedule 7
21000	Deduction for elected split-pension amount	Form T1032, Joint Election to Split Pension Income
21400	Child care expenses	Form T778, Child Care Expenses Deduction
21500	Disability supports deduction Guide RC4064, Disability - Related Information Guide RC4065, Medical Expenses	Form T929, Disability Supports Deduction
21900	Moving expenses	Form T1-M, Moving Expenses Deduction
22000 and 21999	Support payments made Guide P102, Support Payments	Form T1158, Registration of Family Support Payments
22100	Carrying charges and interest expenses	Worksheet for the return
22200	Deduction for CPP or QPP contributions on self-employment and other earnings	Schedule 8 for residents of all provinces/territories except Quebec Schedule 8 for residents of Quebec Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2019
22300	Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income – for residents of Quebec only	Schedule 10
22400	Exploration and development expenses	Form T1229, Statement of Resource Expenses and Depletion Allowance
22900	Other employment expenses Guide T4044, Employment Expenses	Form T777, Statement of Employment Expenses Form T777S Statement of Employment Expenses for Working at Home Due to COVID-19 Form TL2, Claim for Meals and Lodging Expenses Form T2200, Declaration of Conditions of Employment Form T2200S Declaration of Conditions of Employment for Working at Home Due to COVID19 Form RC359, Tax on Excess Employees Profit-Sharing Plan Amounts
23100	Clergy residence deduction	Form T1223, Clergy Residence Deduction