Completing a tax return
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- CRA Website (new)
- canada.ca/en/revenue-agency
- SERVICES
- TAX
- INDIVIDUALS
- All about your tax return
- Completing a tax return
- All deductions, credits and expenses - Personal income tax
- Line 11500 - Other pensions and superannuation
- Line 11500 – Other pensions and superannuation
- Line 12700 - Capital gains
- Line 12700 – Taxable capital gains
- Line 21400 - Child care expenses
- Line 21400 – Child care expenses
- Line 22900 - Other employment expenses
- Line 22900 – Other employment expenses
- Line 25300 - Net capital losses of other years
- Line 25300 – Net capital losses of other years
- Line 25500 - Northern residents deductions
- Line 32300 – Your tuition, education, and textbook amounts
- Line 32300 – Your tuition, education, and textbook amounts
- Tax slips: Understand your slips
- general
- Alberta
- All types of income - Personal income tax
- Amounts that are not reported or taxed
- Benefit income
- British Columbia
- Canada caregiver credit
- Determine whether you live on Indigenous government lands
- Disability deductions and credits
- Education deductions and credits
- Elections Canada
- Employment and self-employment income
- Employment expenses and credits
- Example – RRSPs and the Labour-sponsored funds tax credit
- Family, child care, and caregivers deductions and credits
- Federal political contributions Line 40900 - total contributions Line 41000 - tax credit
- Federal Worksheet
- If you have moved
- Investment income
- Line 10100 - Employment income
- Line 10100 – Employment income
- Line 10120 - Commissions (box 42)
- Line 10120 – Commissions included on line 10100
- Line 10130 - Wage loss replacement contributions
- Line 10130 – Wage-loss replacement contributions
- Line 10400 - Other employment income
- Line 10400 – Other employment income
- Line 11300 - Old age security pension (OAS)
- Line 11300 – Old age security (OAS) pension
- Line 11400 - CPP or QPP benefits
- Line 11400 – CPP or QPP benefits
- Line 11600 – Elected split-pension amount
- Line 11600 – Elected split-pension amount
- Line 11700 - Universal child care benefit (UCCB)
- Line 11700 – Universal child care benefit (UCCB)
- Line 11900 - Employment insurance and other benefits
- Line 11900 – Employment insurance and other benefits
- Line 12000 - Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations
- Line 12100 - Interest and other investment income
- Line 12100 - Interest and other investment income
- Line 12200 – Net partnership income (limited or non-active partners only)
- Line 12200 – Net partnership income: limited or non-active partners only
- Line 12500 - Registered disability savings plan income
- Line 12900 – Registered retirement savings plan (RRSP) income
- Line 12905 – Taxable first home savings account (FHSA) income
- Line 12906 – Taxable FHSA income – other
- Line 13000 - Other income
- Line 13000 - Other income
- Line 14400 – Workers' compensation benefits
- Line 14500 – Social assistance payments
- Line 14600 - Net federal supplements
- Line 14600 – Net federal supplements paid
- Line 20600 – Pension adjustment
- Line 20600 – Pension adjustment
- Line 20700 – Registered pension plan (RPP) deduction
- Line 20700 – Registered pension plan (RPP) deduction
- Line 20800 – RRSP
- Line 20800 – RRSP deduction
- Line 20805 – FHSA deduction
- Line 20810 – Pooled registered pension plan (PRPP) employer contributions
- Line 21000 – Deduction for elected split-pension amount
- Line 21000 – Deduction for elected split-pension amount
- Line 21200 - Annual union, professional, or like dues
- Line 21200 – Annual union, professional, or like dues
- Line 21300 - Universal child care benefit (UCCB) repayment
- Line 21300 – Universal child care benefit (UCCB) repayment
- Line 21500 – Disability supports deduction
- Line 21500 – Disability supports deduction
- Line 21900 – Moving expenses
- Line 21900 – Moving expenses
- Line 22100 - Carrying charges and interest expenses
- Line 22100 – Carrying charges, interest expenses and other expenses
- Line 22200 - Deduction for CPP or QPP contributions on self-employment and other earnings
- Line 22200 - Deduction for CPP or QPP contributions on self-employment income and other earnings
- Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income
- Line 22300 - Deduction for PPIP premiums on self-employment income
- Line 22300 - Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income
- Line 22400 - Exploration and development expenses
- Line 22400 - Exploration and development expenses
- Line 23100 - Clergy residence deduction
- Line 23100 – Clergy residence deduction
- Line 23200 - Other deductions
- Line 23200 – Other deductions
- Line 23500 - Social benefits repayment
- Line 23500 – Social benefits repayment
- Line 23500 – Social benefits repayment: Canada Recovery Benefit (CRB) repayment
- Line 23600 - Net income
- Line 23600 – Net income
- Line 24400 - Canadian Forces personnel and police deduction
- Line 24400 – Canadian Armed Forces personnel and police deduction
- Line 248 - Employee home relocation loan deduction
- Line 24900 - Security options deductions
- Line 24900 – Security options deductions
- Line 25000 - Other payments deduction
- Line 25000 – Other payments deduction
- Line 25100 – Limited partnership losses of other years
- Line 25100 – Limited partnership losses of other years
- Line 25200 - Non-capital losses of other years
- Line 25200 – Non-capital losses of other years
- Line 25400 - Capital gains deduction
- Line 25400 – Capital gains deduction
- Line 25500 - Northern residents deductions
- Line 25600 - Additional deductions
- Line 25600 – Additional deductions
- Line 26000 - Taxable income
- Line 26000 – Taxable income
- Line 30000 - Basic personal amount
- Line 30000 – Basic personal amount
- Line 30100 - Age amount
- Line 30100 – Age amount
- Line 30300 - Spouse or common-law partner amount
- Line 30300 – Spouse or common-law partner amount
- Line 30400 - Amount for an eligible dependant
- Line 30400 – Amount for an eligible dependant
- Line 30425 - Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
- Line 30425 - Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
- Line 30450 - Canada caregiver amount for other infirm dependants age 18 or older
- Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older
- Line 30500 – Canada caregiver amount for infirm children under 18 years of age
- Line 30500 – Canada caregiver amount for infirm children under 18 years of age
- Line 306 – Amount for infirm dependants age 18 or older
- Line 30800 - CPP or QPP contributions through employment
- Line 30800 – Base CPP or QPP contributions through employment income
- Line 31000 - Base CPP or QPP contributions on self-employment income and other earnings
- Line 31000 - CPP or QPP contributions on self-employment and other earnings
- Line 31200 - Employment insurance premiums through employment
- Line 31200 – Employment insurance premiums through employment
- Line 31205 – Provincial parental insurance plan (PPIP) premiums paid
- Line 31205 – Provincial parental insurance plan (PPIP) premiums paid
- Line 31210 – PPIP premiums payable on employment income
- Line 31210 – PPIP premiums payable on employment income
- Line 31215 – PPIP premiums payable on self-employment income
- Line 31215 – PPIP premiums payable on self-employment income
- Line 31217 - Employment Insurance premiums on self-employment and other eligible earnings
- Line 31217 - Employment Insurance premiums on self-employment and other eligible earnings
- Line 31220 – Volunteer firefighters' amount and Line 31240 – Search and rescue volunteers' amount
- Line 31220 – Volunteer firefighters' amount and Line 31240 – Search and rescue volunteers' amount
- Line 31260 – Canada employment amount
- Line 31260 – Canada employment amount
- Line 31270 – Home buyers' amount
- Line 31270 – Home buyers' amount
- Line 31285 – Home accessibility expenses
- Line 31285 – Home accessibility expenses
- Line 31300 - Adoption expenses
- Line 31300 – Adoption expenses
- Line 31350 – Digital news subscription expenses
- Line 31400 - Pension income amount
- Line 31400 – Pension income amount
- Line 315 – Caregiver amount
- Line 31600 – Disability amount for self
- Line 31600 – Disability amount for self
- Line 31800 – Disability amount transferred from a dependant
- Line 31800 – Disability amount transferred from a dependant
- Line 31900 - Interest paid on your student loans
- Line 31900 – Interest paid on your student loans
- Line 32400 – Tuition, education, and textbook amounts transferred from a child
- Line 32400 – Tuition, education, and textbook amounts transferred from a child
- Line 32600 – Amounts transferred from your spouse or common-law partner
- Line 32600 – Amounts transferred from your spouse or common-law partner
- Line 34900 - Donations and gifts
- Line 34900 – Donations and gifts
- Line 35000 – Total federal non-refundable tax credits
- Line 35000 – Total federal non-refundable tax credits
- Line 364 – Public transit amount
- Line 367 – Canada caregiver amount for infirm children under 18 years of age
- Line 370 – Children's arts amount
- Line 40424 – Federal tax on split income
- Line 40424 – Federal tax on split income
- Line 40425 - Federal dividend tax credit
- Line 40425 - Federal dividend tax credit
- Line 40427 – Minimum tax carryover
- Line 40427 – Minimum tax carryover
- Line 40500 - Federal foreign tax credit
- Line 40500 - Federal foreign tax credit
- Line 41000 – Federal political contribution tax credit
- Line 41200 – Investment tax credit
- Line 41200 – Investment tax credit
- Line 41500 - Canada workers benefit (CWB) advance payments
- Line 41500 – Advanced Canada Workers Benefit (ACWB)
- Line 41800 – Special taxes
- Line 41800 – Special taxes
- Line 42000 - Net federal tax
- Line 42000 - Net federal tax
- Line 42100 - CPP contributions payable on self-employment and other earnings
- Line 42100 – CPP contributions payable on self-employment income and other earnings
- Line 42120 - Employment insurance premiums payable on self-employment and other eligible earnings
- Line 42120 - Employment insurance premiums payable on self-employment and other eligible earnings
- Line 42200 - Social benefits repayment
- Line 42200 - Social benefits repayment
- Line 42800 – Provincial or territorial tax
- Line 42800 – Provincial or territorial tax
- Line 43500 - Total payable
- Line 43500 – Total payable
- Line 43700 - Total income tax deducted
- Line 43700 – Total income tax deducted
- Line 43800 - Tax transfer for residents of Quebec
- Line 43800 – Tax transfer for residents of Quebec
- Line 44000 - Refundable Quebec abatement
- Line 44000 – Refundable Quebec abatement
- Line 44800 - CPP overpayment
- Line 44800 – CPP or QPP overpayment
- Line 45000 - Employment insurance overpayment
- Line 45000 – Employment insurance overpayment
- Line 45110 – Climate action incentive
- Line 45110 – Climate action incentive
- Line 45200 - Refundable medical expense supplement
- Line 45200 – Refundable medical expense supplement
- Line 45300 - Canada Workers Benefit (CWB)
- Line 45300 – Canada workers benefit (CWB)
- Line 45350 – Canada training credit (CTC)
- Line 45355 – Multigenerational home renovation tax credit (MHRTC)
- Line 45400 – Refund of investment tax credit
- Line 45400 – Refund of investment tax credit
- Line 45600 - Part XII.2 trust tax credit
- Line 45600 – Part XII.2 trust tax credit
- Line 45700 - Employee and partner GST/HST rebate
- Line 45700 – Employee and partner GST/HST rebate
- Line 46900 – Eligible educator school supply tax credit
- Line 47555 – Canadian journalism labour tax credit
- Line 47600 – Tax paid by instalments
- Line 47600 – Tax paid by instalments
- Line 47900 – Provincial or territorial credits
- Line 47900 – Provincial or territorial credits
- Line 48400 - Refund
- Line 48400 – Refund
- Line 48500 - Balance owing
- Line 48500 – Balance owing
- Lines 12000 and 12010 – Taxable amount of dividends from taxable Canadian corporations
- Lines 12599 and 12600 – Rental income
- Lines 12799 and 12800 – Support payments received
- Lines 12799 and 12800 – Support payments received
- Lines 13499 to 14300 – Self-employment income
- Lines 21699 and 21700 - Business investment loss
- Lines 21699 and 21700 – Business investment loss
- Lines 21999 and 22000 – Support payments made
- Lines 21999 and 22000 – Support payments made
- Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return
- Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return
- Lines 41300 and 41400 – Labour-sponsored funds tax credit
- Lines 458 and 459 – Children’s fitness tax credit
- Lines 46800 and 46900 - Eligible educator school supply tax credit
- Manitoba
- Marital status
- Minimum tax
- Multigenerational home renovation tax credit (MHRTC)
- Net Federal Tax - Part C - page 7 of your income tax and benefit return
- New Brunswick
- Newfoundland and Labrador
- Northwest Territories
- Nova Scotia
- Nunavut
- Ontario
- Pension and savings plans deductions and credits
- Pension and savings plans income
- Prince Edward Island
- Quebec
- Rental income line 12600 - Net Line 12599 - Gross
- Reporting income - Personal income tax
- Saskatchewan
- Self-employment income Lines 13499 to 14299 – Gross income and Lines 13500 to 14300 – Net income
- Social insurance number (SIN)
- Statement of Benefits T5007
- Step 2 – Total income
- Step 3 – Net income
- Step 4 – Taxable income
- Step 5 – Federal tax, Part B – Federal non-refundable tax credits
- Step 5 – Federal tax, Part C – Net federal tax
- Step 5-Federal tax - Part A Federal non-refundable tax credit - Page 6 of your tax return
- Step 6 – Refund or balance owing
- Tax slips: Get a copy of your slips
- The new Canada caregiver credit
- Your province or territory of residence
- Yukon