Non-refundable tax credits

Non-refundable tax credits reduce the amount of income tax you owe. However, if the total of these credits is more than the amount you owe, you will not get a refund for the difference.

The information at lines 300 to 307 and 315 explains, in general, how to claim personal amounts. For more details, get Interpretation Bulletin IT-513, Personal Tax Credits.

Newcomers to Canada and emigrants

If you immigrated to or emigrated from Canada in 1999, be sure to enter the date of your move in the Identification area on page 1 of your return. You may have to reduce your claim for personal amounts (lines 300 to 307 and 315). For more information, get either the pamphlet called Newcomers to Canada or the pamphlet called Emigrants and Income Tax, whichever applies.

Amounts for non-resident dependants (lines 303 and 306)

You may be able to claim a personal amount for certain dependants who live outside Canada, if they depended on you for support. You may be able to make this claim for your spouse (line 303), for your or your spouse's children and grandchildren who were born in 1981 or earlier and who were mentally or physically infirm (line 306), or for both. You cannot claim an amount for any other relatives who lived outside Canada for all of 1999.

If your spouse, or your or your spouse's children or grandchildren already have enough income or assistance for a reasonable standard of living in the country in which they live, we do not consider them to depend on you for support. Also, we do not consider gifts you send them to be support.

How to claim

• Follow the instructions at lines 303 and 306 to calculate your spousal amount, and amounts for infirm dependants age 18 or older.
• Attach proof of your support payments to your paper return. The proof of payment has to show your name, the amount, the date of the payment, and the dependant's name and address. If you sent the funds to a guardian, the guardian's name and address also have to appear on the proof of payment.