Step 3 – Net income

This table includes line numbers related to net income from Step 3 of your return as well as links to related guides, schedules and forms.

**Step 3 – Net income**
Line	Description	Related guides, if any	Related schedules and forms
20800	RRSP deduction	Guide T4040, RRSPs and Other Registered Plans for Retirement	Schedule 7, RRSP, PRPP, and SPP Unused Contributions, Transfers, and HBP or LLP Activities
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, 21999	Support payments made	Guide P102, Support Payments	Form T1158, Registration of Family Support Payments
22100	Carrying charges, interest expenses, and other expenses		Federal Worksheet (for all except non-residents)
22200	Deduction for 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
22300	Deduction for PPIP premiums 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)
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 COVID-19 Form RC359, Tax on Excess Employees Profit Sharing Plan Amounts
23100	Clergy residence deduction		Form T1223, Clergy Residence Deduction

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Date modified:: 2023-01-24

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Step 3 – Net income

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