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  
 

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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