On this page…

• Line 312 - Employment Insurance premiums
  • Insurable earnings
• Line 314 - Pension income amount
• Line 315 - Caregiver amount
• Line 316 - Disability amount
  • Supplement for persons under 18
  • How to claim
• Line 318 - Disability amount transferred from a dependant
  • How to claim
• Line 319 - Interest paid on your student loans
• Line 323 - Tuition and education amounts
• Eligible tuition fees
• Forms
  • Education amount
  • Transferring and carrying forward amounts
• Line 324 - Tuition and education transferred from a child
  • How to claim
• Line 326 - Amounts transferred from your spouse or common-law partner
• Line 330 - Medical expenses for self, spouse or common-law partner, and your dependent children born in 1987 or later
  • Eligible medical expenses
• Line 331 - Allowable amount of medical expenses for other dependants
• Line 349 - Donations and gifts
  • Allowable charitable donations and government gifts (line 340 of Schedule 9)
  • Qualified donees
• Cultural and ecological gifts (line 342 of Schedule 9)

Line 312 - Employment Insurance premiums

Claim, in dollars and cents, the total of the amounts shown in box 18 of all your T4 and T4F slips. Do not enter more than $772.20.

If you contributed more than $772.20, enter the excess amount on line 450 of your return. We will refund this overpayment to you, or use it to reduce your balance owing.

Insurable earnings

This is the total of all earnings on which you pay Employment Insurance premiums. These amounts are shown in box 24 of your T4 slips and box 16 of your T4F slips for 2004 (or box 14 if either of these boxes is blank).

You may have an overpayment of your premiums even if the total is $772.20 or less. This can happen when your insurable earnings are less than the total of all amounts in box 14 of all your T4 and T4F slips. You can calculate your overpayment, if any, using Form T2204, Employee Overpayment of 2004 Canada Pension Plan Contributions and 2004 Employment Insurance Premiums .

If your insurable earnings are $2,000 or less, we will refund all of your premiums to you or use them to reduce your balance owing. In this case, do not enter any premiums on this line. Instead, enter the total on line 450.

You also may have an overpayment if your insurable earnings are more than $2,000 and less than $2,040. You can calculate your overpayment, if any, using Form T2204.

Line 314 - Pension income amount

You may be able to claim up to $1,000 if you reported pension or annuity income on line 115 or line 129 of your return. Therefore, make sure you have reported your pension or annuity income correctly. Complete the chart for line 314 on the Federal Worksheet in the centre of this guide to calculate your claim.

Note
Only pension or annuity income you report on line 115 or 129 qualifies for the pension income amount. Therefore, amounts such as Old Age Security benefits, Canada Pension Plan benefits, Quebec Pension Plan benefits, Saskatchewan Pension Plan payments, death benefits, retiring allowances, and amounts in boxes 18, 20, 22, 26, 28, and 34 of your T4RSP slip do not qualify.

Line 315 - Caregiver amount

If, at any time in 2004, you (either alone or with another person) maintained a dwelling where you and a dependant lived, you may be able to claim this amount. The dependant must have been one of the following individuals:

• your child or grandchild; or
• your or your spouse or common-law partner's brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was resident in Canada (including a deemed resident of Canada). You cannot claim this amount for a person who was only visiting you.

In addition, the dependant must have met all of the following conditions. The person must have:

• been 18 or over at the time he or she lived with you;
• had a net world income (defined below) of less than $16,705; and
• been dependent on you due to mental or physical infirmity or, if he or she is your or your spouse or common-law partner's parent or grandparent, born in 1939 or earlier.

If your dependant is a deemed resident, his or her net world income is the amount on line 236 of his or her return, or the amount that it would be if he or she filed a return. If your dependant is a non-resident, his or her net world income is his or her net income for 2004 from all sources both inside and outside Canada.

If you were required to make support payments for a child, you cannot claim an amount on line 315 for that child. However, if you were separated from your spouse or common-law partner for only part of 2004 due to a breakdown in your relationship, you can still claim an amount for that child on line 315 (plus any allowable amounts on lines 305, 306, and 318) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220. You may claim whichever is better for you.

Complete the chart for line 315 on the Federal Worksheet in the centre of this guide to calculate your claim. Complete the appropriate part of Schedule 5 and attach it to your return.

Claims made by more than one person - If you and another person support the same dependant, you can split the claim for that dependant. However, the total of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.

If anyone (including you) can claim this amount for a dependant, no one can claim an amount on line 306 for that dependant. If anyone other than you claims an amount on line 305 for a dependant, you cannot claim an amount on line 315 for that dependant. See guide RC4064, Information Concerning People With Disabilities , for details about different amounts you may be able to claim.

Line 316 - Disability amount

You can claim $6,486 if one of the following conditions applies:

A. A medical doctor or optometrist certifies that you are blind all or almost all the time, even with the use of corrective lenses or medication, and the impairment is prolonged.

B. A qualified person certifies that all or almost all the time you were unable, or it took you an extremely long time, to do at least one of the following, even with therapy (other than life-sustaining therapy, see section C), the use of appropriate devices, or medication:

• walk, as certified by a medical doctor or an occupational therapist;
• speak, as certified by a medical doctor or a speech-language pathologist;
• perceive, think, and remember, as certified by a medical doctor or a psychologist;
• hear, as certified by a medical doctor or an audiologist;
• feed yourself (which does not include preparing food due to dietary restrictions, or obtaining food), as certified by a medical doctor or an occupational therapist;
• dress yourself (which does not include obtaining clothing), as certified by a medical doctor or an occupational therapist; or
• eliminate (bowel or bladder functions), as certified by a medical doctor.

C. A medical doctor certifies that you had to receive life-sustaining therapy to support a vital function, such as clapping therapy to help in breathing or kidney dialysis to filter your blood. This therapy must have been required (or be expected to be required) at least 3 times per week at an average of at least 14 total hours per week. Qualifying therapy does not include implanted devices, such as a pacemaker, or special programs of diet, exercise, hygiene, or medication.

To qualify under A, B, or C, you must have been (or be expected to be) in this situation for a continuous period of at least 12 months that included any part of 2004.

Note
If you receive a disability benefit (such as CPP or QPP disability benefits), it does not necessarily mean that you are eligible to claim this amount.

Supplement for persons under 18

If you qualify for the disability amount and you were under 18 at the end of the year, you can claim up to an additional $3,784. However, child care expenses (line 214) and attendant care expenses (on line 215 or as a medical expense on lines 330 and/or 331) anyone claimed for you for 2004 may reduce this claim. For lines 215 and 331, get the general guide.

How to claim

• If this is a new application for this amount, you have to submit a completed (including Part A) and certified Form T2201, Disability Tax Credit Certificate , or your claim will be delayed. We will review your claim before we assess your return to determine if you qualify.
• If you qualified for this amount for 2003 and you still meet the eligibility requirements in 2004, you can claim this amount without sending us a new Form T2201. However, you have to send us one if your previous period of approval ended before 2004 or we ask you to do so.
• If you were 18 or over at the end of the year, claim $6,486. Otherwise, complete the chart for line 316 on the Federal Worksheet in the centre of this guide to calculate your claim.

For more information, including details about different amounts you may be able to claim, get guide RC4064, Information Concerning People With Disabilities . This guide also contains Form T2201. We will accept a photocopy of your Form T2201 only if the signature of the person authorized to certify the impairment is an original, not a photocopy.

Line 318 - Disability amount transferred from a dependant

You may be able to claim all or part of your dependant's disability amount (line 316) if he or she was resident of Canada at any time in 2004 and was dependent on you for all or some of the basic necessities of life (food, shelter, or clothing) because of his or her mental or physical impairment. In addition, one of the following situations has to apply:

• You claimed an amount on line 305 for that dependant, or you could have if you did not have a spouse or common-law partner and if the dependant did not have any income.
• The dependant was your or your spouse or common-law partner's parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew, and you claimed an amount on line 306 or 315 for that dependant, or you could have if he or she had no income and had been 18 years of age or older in 2004.

If you are required to make support payments for your child, you cannot claim a transfer of that child's disability amount. However, if you were separated from your spouse or common-law partner for only part of 2004 due to a breakdown in your relationship, you can still claim an amount for that child on line 318 (plus any allowable amounts on lines 305, 306, and and 315) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220. You may claim whichever is better for you.

Notes
You cannot claim this credit if the spouse or common-law partner of the person with a disability is already claiming the disability amount or any other non-refundable tax credit (other than medical expenses) for the person with a disability.

If you are splitting this claim with another individual, attach a note to your return including the name and social insurance number of the other individual who is making this claim. The total claimed for that dependant cannot be more than the maximum amount allowed for that dependant.

How to claim

• If this is a new application for the disability amount, you have to submit a completed and certified Form T2201, Disability Tax Credit Certificate . We will review your claim before we assess your return to determine if your dependant qualifies.
• If your dependant qualified for the disability amount for 2003 and still met the eligibility requirements in 2004, you can claim this amount without sending us a new Form T2201. However, you have to send us one if the previous period of approval ended before 2004 or we ask you to do so. If you are not attaching a Form T2201 for a dependant, attach to your return a note stating the dependant's name, social insurance number, and relationship to you.
• If your dependant was under 18 at the end of the year, first complete the chart for line 316 on the Federal Worksheet in the centre of this guide to calculate the supplement that dependant may be able to claim.
• Complete the chart for line 318 on the Federal Worksheet in the centre of this guide to calculate your claim for each dependant.

Line 319 - Interest paid on your student loans

A loan may have been made to you under the Canada Student Loans Act, the Canada Student Financial Assistance Act, or similar provincial or territorial government laws for post-secondary education. If so, only you can claim an amount for the interest you, or a person related to you, paid on that loan in 2004 and/or the preceding five years.

You can claim an amount only for interest you have not previously claimed. If you have no tax payable for the year the interest is paid, it is to your advantage not to claim the interest you paid on your tax return. You can carry the interest forward and apply it on your return for any of the next five years.

Note
You cannot claim interest paid on any other kind of loan, or on a student loan that has been combined with another kind of loan. In addition, you cannot claim interest paid in respect of a judgment obtained after you failed to pay back a student loan.

Receipts - If you are filing a return, include receipts for the amounts you claim in 2004.

Line 323 - Tuition and education amounts

Claim your eligible tuition and education amounts for 2004, and any unused amounts carried forward from previous years that are shown on your Notice of Assessment or Notice of Reassessment for 2003. See "Transferring and carrying forward amounts" on this page for more information. For more details, get pamphlet P105, Students and Income Tax .

Receipts - If you are filing a return, attach a completed Schedule 11, but not your receipts or other forms. Keep them in case we ask to see them.

Eligible tuition fees

Generally, a course qualifies if it was taken at the post-secondary level or (for individuals aged 16 or over at the end of the year) it develops or improves skills in an occupation and the educational institution has been certified by Human Resources and Skills Development Canada. In addition, you must have taken the course in 2004.

Not all fees can be claimed. More than $100 for the year must have been paid to each educational institution whose fees you claim. In addition, you cannot claim other expenses, such as books, board and lodging, or students' association fees.

If the fees were paid or reimbursed by your employer, or an employer of one of your parents, you can claim them only if the payment or reimbursement was included in your or your parent's income.

Forms

• For you to claim tuition fees paid to an educational institution in Canada, your institution has to give you either an official tax receipt or a completed Form T2202A, Tuition and Education Amounts Certificate .
• For you to claim tuition fees paid to an educational institution outside Canada, your institution has to complete and give you either Form TL11A, Tuition and Education Amount Certificate - University Outside Canada , or Form TL11C, Tuition Fees Certificate - Commuter to the United States , whichever applies.
• For you to claim tuition fees paid to a flying school or club in Canada, your school or club has to give you a completed Form TL11B, Tuition Fees Certificate - Flying School or Club .

You can get these forms from us. You also can get Form TL11B from your flying school or club.

Education amount

You can claim this amount for each whole or part month in 2004 in which you were enrolled in a qualifying program. If you were under 16 at the end of the year, you can claim this amount only for courses you took at the post-secondary level.

Generally, you cannot claim this amount for a program for which you received a benefit, grant, allowance, or a reimbursement of your tuition fees.

Previously, you could not claim this amount if you received a salary or wages while studying in a program related to your job. Under proposed legislation, you can now claim this credit even if you received a salary or wages.

However, you can claim this amount if you received certain other kinds of payments, such as scholarships and student loans, or if you received and included in your income any financial assistance provided under either:

• Part II of the Employment Insurance Act (and shown in box 20 of your T4E slip) or a labour-market development agreement as part of a similar provincial or territorial program; or
• a program developed under the authority of the Department of Human Resources Development Act.

Your educational institution has to complete and give you either Form T2202, Education Amount Certificate , Form T2202A, Tuition and Education Amounts Certificate , or TL11A, Tuition and Education Amount Certificate - University Outside Canada , to confirm the period in which you were enrolled in a qualifying program. The following amounts apply for each month in which you were enrolled:

• If you were enrolled full-time, you can claim $400 per month.
• If you attended only part-time, and you can claim the disability amount on line 316, you can claim $400 per month.

If you could attend only part-time because you had an impairment that restricted you in one of the activities listed at line 316, but your condition was not severe and prolonged, you can claim $400 per month. In that case, have an authorized person either complete Part 3 of Form T2202 or give you a signed letter certifying your impairment.

• If you were enrolled part-time, you can claim $120 per month.

You cannot claim more than one education amount for a particular month.

Transferring and carrying forward amounts

You have to claim your tuition and education amounts first on your own return, even if someone else paid your fees. However, you may be able to transfer the unused part of these amounts to your spouse or common-law partner (who would claim it on line 326 of his or her Schedule 1) or to your or your spouse or common-law partner's parent or grandparent (who would claim it on line 324 of his or her Schedule 1).

Complete Schedule 11 (particularly line 327) to calculate this transfer, as well as Form T2202, T2202A or Form TL11A, to designate it. Attach Schedule 11 to your return even if you are transferring your total tuition and education amounts.

You can carry forward and claim in a future year the part of your tuition and education amounts you cannot use (and do not transfer) for the year. However, if you carry forward an amount, you will not be able to transfer it to anyone. You have to claim your carry-forward amount in the first year that you have to pay federal tax. Calculate the carry-forward amount on Schedule 11.

Line 324 - Tuition and education transferred from a child

You may be the parent or grandparent of a student or his or her spouse or common-law partner. If so, the student may be able to transfer to you all or part of his or her tuition and education amounts for 2004. The maximum tuition and education amount transferred from a child (or from each child) is $5,000 minus the amounts that he or she uses, even if there is still an unclaimed part.

Note
The student cannot transfer to you any tuition and education amounts carried forward from a previous year.

How to claim

The student has to complete Schedule 11 (particularly line 327) and attach it to his or her return, to calculate the transfer amount, and Form T2202, Education Amount Certificate , Form T2202A, Tuition and Education Amounts Certificate , or Form TL11A, Tuition and Education Amount Certificate - University Outside Canada to designate you as the person who can claim it. If the tuition fees being transferred to you are not shown on the student's Form T2202A, you should have a copy of the student's official tuition fees receipt.

Amounts claimed by student's spouse or common-law partner - If a student's spouse or common-law partner claims an amount on line 303 or 326 for the student, you cannot claim an amount on line 324 for that student. However, the student's spouse or common-law partner can include the transfer on line 326.

No amounts claimed by student's spouse or common-law partner - If the student's spouse or common-law partner does not claim an amount on line 303 or 326 for the student, or if the student does not have a spouse or common-law partner, the student can choose which parent or grandparent will claim an amount on line 324.

Only one person can claim this transfer from the student. However, it does not have to be the same parent or grandparent that claims an amount on line 305 or 306 for the student.

Receipts - If you are filing a return, do not include the student's Schedule 11, forms, or official tuition fees receipts, but keep them in case we ask to see them.

Line 326 - Amounts transferred from your spouse or common-law partner

You may be able to claim all or part of the following amounts for which your spouse or common-law partner qualifies:

• the age amount (line 301) if your spouse or common-law partner was 65 or older;
• the pension income amount (line 314);
• the disability amount (line 316); and
• tuition and education amounts (line 323) for 2004 that your spouse or common-law partner designates. The maximum amount that your spouse or common-law partner can transfer is $5,000 minus the amounts that he or she uses, even if there is still an unused part.

Note
Your spouse or common-law partner cannot transfer to you any tuition or education amounts carried forward from a previous year. In addition, he or she cannot transfer any unused amounts to you if you were separated because of a breakdown in your relationship for a period of 90 days or more that included December 31, 2004.

Complete Schedule 2 to calculate your claim. Make sure you enter your marital status and the information concerning your spouse or common-law partner (including his or her net world income, even if it is zero) in the Identification area on page 1 of your return.

If the amount on this line includes a new application for the disability amount, also attach a completed and certified Form T2201, Disability Tax Credit Certificate . We will review your claim before we assess your return to determine if your spouse or common-law partner qualifies. If he or she qualified for the disability amount for 2003 and still met the eligibility requirements in 2004, you can claim this amount without sending us a new Form T2201. However, you have to send us one if the previous period of approval ended before 2004 or we ask you to do so.

Receipts - If you are filing a return, include the completed Schedule 2. If your spouse or common-law partner is not filing a return, also attach the information slips that show his or her income.

Do not include any receipts or forms (other than your own Schedule 2) for your spouse or common-law partner's tuition or education amounts, but keep them in case we ask to see them.

Line 330 - Medical expenses for self, spouse or common-law partner, and your dependent children born in 1987 or later

Previously, you could claim your total eligible medical expenses at line 330. Under proposed legislation you can now claim at line 330 only the total eligible medical expenses you or your spouse or common-law partner paid for:

• yourself;
• your spouse or common-law partner; or
• your or your spouse or common-law partner's child born in 1987 or later and who depended on you for support.
• expenses for other dependants must now be claimed at line 331.

You can claim medical expenses paid in any 12-month period ending in 2004 and not claimed for 2003. Generally, you can claim all amounts paid, even if they were not paid in Canada. Your total expenses have to be more than either 3% of your net income (line 236) or $1,813, whichever is less.

On the return for a person who dies in 2004, a claim can be made for expenses paid in any 24-month period that includes the date of death, if they were not claimed for any other year.

Under proposed legislation, if you are claiming, on your return, expenses paid for a person who died in the year, these amounts can be claimed for any 24-month period that includes the date of death.

Eligible medical expenses

Some eligible medical expenses that you can claim are:

• payments to a medical doctor, dentist, nurse, or certain other medical professionals, or to a public or licensed private hospital;
• premiums paid to private health services plans (other than those paid by an employer, such as the amount in box J of your Quebec Relevé 1 slip);
• premiums paid under a provincial or territorial prescription drug plan may be eligible (for example, the Quebec Prescription Drug Insurance Plan and the Nova Scotia Seniors' Pharmacare Program are eligible), but provincial or territorial government medical or hospitalization plans are not eligible;
• payments for artificial limbs, wheelchairs, crutches, hearing aids, prescription eyeglasses or contact lenses, dentures, pacemakers, prescription drugs, and certain prescription medical devices;
• expenses paid relating to guide and hearing-ear dogs;
• amounts paid for attendant care or care in an establishment. However, claiming these expenses may prevent any claim for the disability amount for the person receiving the care. For details, see guide RC4064, Information Concerning People With Disabilities ;
• the cost of real-time captioning paid to someone in the business of providing such services, if the service is necessary because of a person's speech or hearing impairment;
• the cost of note-taking services paid to someone in the business of providing such services if a medical practitioner certifies in writing that they are necessary because of a person's mental or physical impairment; and
• the cost paid for voice-recognition computer software that a medical practitioner certifies in writing as necessary because of a person's physical impairment.

You cannot claim these expenses at this line if you or another person will be claiming them at line 215.

Reimbursement of an eligible expense - You can only claim the part of an expense for which you have not been or will not be reimbursed. However, you can claim all of the expense if the reimbursement is included in your income, such as a benefit shown on a T4 slip, and you did not deduct the reimbursement anywhere else on your return.

Example
Guy was in the hospital while on a business trip to Mexico. He paid $2,800 in Canadian dollars for allowable medical expenses, which are generally not limited to those paid in Canada. He was reimbursed for $1,500 of these expenses by his employer's health care plan. This was included on his T4 slip. Therefore, Guy can claim the full $2,800.

For more information on medical expenses, use our automated T.I.P.S. services. You can also get guide RC4064, Information Concerning People With Disabilities and Interpretation Bulletin IT-519.

Travel expenses - If medical treatment is not available locally, you may be able to claim the cost of travelling to get the treatment somewhere else. You can choose to simplify the way you calculate this amount. For more information, use Info-Tax, one of our T.I.P.S. services or contact the International Tax Services Office. If you use the simple method, you can find the rate per kilometre for each province or territory by visiting our Web site at www.cra.gc.ca/travelcosts.

The following example shows how to calculate your claim.

Example
Rick and his wife Paula have reviewed their medical bills and decided that the 12-month period ending in 2004 for which they will calculate their claim is July 1, 2003, through June 30, 2004.They incurred the following expenses:

The total allowable expenses for 2004 are $4,300 which will be entered on line 330. As Kyle is over 18, his expenses will be reported at line 331.

Paula's net income on line 236 of her return is $32,000. She calculates 3% of that amount as $960. Because the result is less than $1,813, she enters $960 on the line below line 330 on Schedule 1 and subtracts it from $4,300. The difference is $3,340, which is the amount (A) above line 331.

Rick's net income on line 236 of his return is $48,000. He calculates 3% of that amount as $1,440. Because the result is less than $1,813, he enters $1,440 on the line below line 330, and subtracts it from $4,300. The difference is $2,860.

In this case, Paula and Rick have found it better for her to claim the expenses for them and their daughter Jenny.

Receipts - If you are filing a return, include your receipts and any receipts for the person that you are claiming (other than for premiums paid to a health services plan, which you should keep in case we ask to see them) and other documents. Receipts must show the name of the company or individual to whom the expense was paid. Receipts for attendant care or therapy paid to an individual also should show the individual's social insurance number.

You may be claiming expenses that would be allowable only for a patient who qualified for the disability amount (line 316). In that case, if we do not have a valid Form T2201, Disability Tax Credit Certificate , for that person, you also have to attach a properly completed and certified copy of that application. We will review your claim before we assess your return to determine if the person for whom you are claiming medical expenses qualifies. If he or she qualified for the disability amount for 2003 and still met the eligibility requirements in 2004, you can claim this amount without sending us a new Form T2201. However, you have to send us one if the previous period of approval ended before 2004 or we ask you to do so.

Line 331 - Allowable amount of medical expenses for other dependants

Previously, if you claimed medical expenses (other than those for your or your spouse or common-law partner), you may have had to calculate a medical expense adjustment at this line. Under proposed legislation, you will now have to claim the portion of eligible medical expenses you or your spouse or common-law partner paid for the following persons who depended on you for support at line 331:

• your or your spouse or common-law partner's child who was born in 1986 or earlier, or grandchild; or
• your or your spouse or common-law partner's parent, grandparent, brother, sister, aunt, uncle, niece, or nephew who was a resident of Canada (or outside Canada if he or she is a deemed resident) at any time in the year.

The expenses must meet the criteria in the section called "Allowable medical expenses" at line 330. Also, the claim must be for the same 12-month period (24 months for a deceased person) that was determined at line 330.

You have to calculate, for each dependant, the medical expenses that you are claiming at this line. The total of these expenses must exceed the lesser of $1,813 and 3% of the dependant's net income for the year (line 236), up to a maximum of $5,000. Use the chart below for each dependant:

Enter at line 331 the total of all allowable amounts in respect of each dependant.

Complete the appropriate part of Schedule 5 for each dependant and attach it to your return.

Example

Dan has two dependent children, Marc, who, is 19 years old and has a net income of $6,000, and Ross who is 21 years old and has a net income of $8,000. Dan has paid $2,000 in medical expenses for Marc and $6,000 in medical expenses for Ross. Dan's calculations are:

Dan has to complete Schedule 5 and claim $6,820 ($1,820 for Marc and $5,000 for Ross) at line 331.

Line 349 - Donations and gifts

You can claim donations either you or your spouse or common-law partner made. Enter your claim from the calculation on Schedule 9. See pamphlet P113, Gifts and Income Tax , for more information about donations and gifts, or if you donated any of the following:

• gifts of property other than cash;
• gifts to organizations outside Canada; or
• gifts to Canada, a province, or a territory, made after 1997 and agreed to in writing before February 19, 1997.

Notes
These gifts do not include contributions to political parties. If you contributed to a federal political party, see lines 409 and 410 to find out about claiming a credit.

Gifts to Canada include monetary gifts made directly to the federal Debt Servicing and Reduction Account. If you made such a gift, which will be used only to service the public debt, you should have received a tax receipt. To make a gift to this account, which should be made payable to the Receiver General, send it, along with a note asking that we apply it to this account, to: Place du Portage, Phase III, 11 Laurier Street, Gatineau QC K1A 0S5.

Receipts - If you are filing a return, include your Schedule 9, as well as your official receipts showing either your or your spouse or common-law partner's name. You do not have to attach receipts for amounts shown in box 46 of your T4 or T4A slips, in box 48 of your T3 slips, in box 34 of your T5013 slips, or on financial statements showing an amount a partnership allocated to you. You may have included with a previous return a receipt for a donation you are claiming for 2004. If so, attach a note indicating the return with which you submitted the receipt.

We will not accept as proof of payment cancelled cheques, credit card slips, pledge forms, or stubs. If you need more details, get Interpretation Bulletin IT-110, Gifts and Official Donation Receipts .

Allowable charitable donations and government gifts (line 340 of Schedule 9)

Add up all of the eligible amounts of your donations made in 2004 plus any donations made in any of the previous five years that have not been claimed before. This includes unclaimed gifts to Canada, a province, or a territory made after 1998. However, if the gift was agreed to in writing before February 19, 1997, include it on line 342 of Schedule 9.

Under proposed legislation, the eligible amount is the amount of your donation or gift in excess of any advantage that you received or will receive for making the donation or gift. An advantage includes the value of certain property, service, compensation, or other benefit. This proposed change applies to any donations or gifts made after December 20, 2002. For details, see pamphlet P113, Gifts and Income Tax .

Generally, you can claim on line 340 all or part of this amount, up to the limit of 75% of your net income (line 236). For the year a person dies and the year before that, this limit is 100% of the person's net income.

Note
If you have taken a vow of perpetual poverty as a member of a religious order, this limit does not apply. Claim your donations on line 256.

Qualified donees

Generally, you can claim only amounts you gave to registered charities and other qualified donees. For a list of the types of donees that qualify, get pamphlet P113, Gifts and Income Tax , or use Info-Tax, one of our T.I.P.S. services or contact the International Tax Services Office.

Cultural and ecological gifts (line 342 of Schedule 9)

Unlike other donations, your total eligible amount claimed for these types of gifts is not limited to a percentage of net income. You can choose the part you want to claim in 2004 and carry forward any unused part for up to five years. For information about the kinds of property to claim, see pamphlet P113, Gifts and Income Tax .

Previous page | Table of contents | Next page