Claiming deductions, credits, and expenses – Personal income tax
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
Directory
- CRA Website (new)
- canada.ca/en/revenue-agency
- SERVICES
- TAX
- INDIVIDUALS
- All about your tax return
- TAX-RETURN
- Claiming deductions, credits, and expenses – Personal income tax
- Capital cost allowance (CCA)
- Capital cost allowance (CCA)
- Employee GST/HST rebate
- Employee GST/HST rebate
- Home office expenses for employees
- Home office expenses for employees
- Line 21900 – Moving expenses: Ineligible moving expenses
- Motor vehicle expenses
- Motor vehicle expenses
- general
- About the digital news subscription tax credit
- Amounts which cannot be claimed as tuition fees
- Amounts which cannot be claimed as tuition fees
- Apprenticeship job creation tax credit
- Apprenticeship Job Creation Tax Credit
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are your expenses eligible?
- Atlantic investment tax credit
- Atlantic investment tax credit
- Attendant care and care in a facility
- Attendant care and care in a facility
- Authorized medical practitioners for the purposes of the medical expense tax credit
- Authorized medical practitioners for the purposes of the medical expense tax credit
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim the amount for an eligible dependant?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the pension income amount?
- Can you claim the pension income amount?
- Can you claim the pension income amount?
- Can you claim the pension income amount?
- Can you claim the pension income amount?
- Can you claim the pension income amount?
- Can you claim the pension income amount?
- Can you claim the pension income amount?
- Can you claim the pension income amount?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 326)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 326)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 326)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 326)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Capital gains realized on gifts of certain capital property
- Capital gains realized on gifts of certain capital property
- Chart 4 - Applying net capital losses of other years to 2019
- Chart 4 - Applying net capital losses of other years to 2019
- Chart 4 – Applying net capital losses of other years to 2023
- Chart 6 - How to claim an allowable business investment loss
- Chart 6 – How to claim an allowable business investment loss
- Children's Fitness Tax Credit Eligibility Checklist
- Commission employees
- Commission employees
- Completing Schedule 11
- Completing Schedule 11
- Completing your Schedule 9
- Completing your Schedule 9
- Completing your tax return
- Completing your tax return
- Completing your tax return
- Completing your tax return
- Completing your tax return
- Completing your tax return
- Completing your tax return
- Completing your tax return
- Completing your tax return
- Definitions for capital gains deduction
- Definitions for capital gains deductions
- Definitions for education and textbook amount
- Definitions for education and textbook amount
- Details of medical expenses
- Details of medical expenses
- Determine who can claim the deduction - Line 21400 – Child care expenses
- Determine who can claim the deduction - Line 21400 – Child care expenses
- Did your expenses happen during the adoption period?
- Do you want to contribute more?
- Education amount
- Education amount
- Eligibility
- Eligibility
- Eligibility
- Eligibility requirements (clergy)
- Eligibility requirements (clergy)
- Eligible amount of the gift
- Eligible tuition fees
- Eligible tuition fees
- Employed apprentice mechanics
- Employed apprentice mechanics
- Employed artists
- Employed artists
- Employed tradespersons
- Employed tradespersons (including apprentice mechanics)
- Example of a receipt for licensing examination fees
- Example of a receipt for licensing examination fees
- Expenses you can claim - Multigenerational home renovation tax credit (MHRTC)
- Expenses you can claim – Line 21400 – Child care expenses
- Expenses you can claim – Line 21400 – Child care expenses
- Find out if you qualify for the supplement for residents of small and rural communities
- Find out if you qualify for the supplement for residents of small and rural communities
- First-time donor’s super credit
- First-time donor’s super credit
- Forestry operations
- Forestry operations
- Gifts you can claim
- Have you contributed too much?
- How do you claim the capital gains deduction?
- How do you claim the deduction?
- How to claim - Multigenerational Home Renovation Tax Credit (MHRTC)
- How to claim – Line 21400 – Child care expenses
- How to claim – Line 21400 – Child care expenses
- Important update for educational institutions
- Information for organizations providing prescribed programs of artistic, cultural, recreational, or developmental activity
- Information for organizations providing prescribed programs of physical activity
- Keeping records
- Keeping records
- Line 21400 - Completing your tax return
- Line 21400 - Completing your tax return
- Line 21400 - For whom can you claim child care expenses?
- Line 21400 - For whom can you claim child care expenses?
- Line 21400 - What are child care expenses?
- Line 21400 - What are child care expenses?
- Line 21400 - What payments can you claim?
- Line 21400 - What payments can you claim?
- Line 21400 - What payments you cannot claim?
- Line 21400 - What payments you cannot claim?
- Line 21400 - Who can claim child care expenses?
- Line 21400 - Who can claim child care expenses?
- Line 21400 – For whom can you claim child care expenses?
- Line 21400 – What payments can you not claim?
- Line 21900 – Are you a full-time student?
- Line 21900 – Are you a full-time student?
- Line 21900 – Are you employed or self-employed?
- Line 21900 – Are you employed or self-employed?
- Line 21900 – Completing your tax return
- Line 21900 – Completing your tax return
- Line 21900 – Expenses you can deduct
- Line 21900 – Expenses you can deduct
- Line 21900 – Expenses you cannot deduct
- Line 21900 – Expenses you cannot deduct
- Line 21900 – Moving expenses: Are you a full-time student?
- Line 21900 – Moving expenses: Are you employed or self-employed?
- Line 21900 – Moving expenses: Completing your Tax and Benefit Return
- Line 21900 – Moving expenses: Eligible moving expenses
- Line 21900 – Moving expenses: Where did you move?
- Line 21900 – Where did you move?
- Line 21900 – Where did you move?
- Line 222 - Calculating your contributions
- Line 22200 - Deduction for CPP or QPP contributions on self-employment income and other earnings: Making additional CPP contributions
- Line 22200 - Making additional CPP contributions
- Line 22200 - Making additional CPP contributions
- Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings: Calculating your contributions
- Line 23200 - Income amounts repaid
- Line 23200 - Income amounts repaid
- Line 23200 - Legal fees
- Line 23200 - Legal fees
- Line 23200 - Other deductible amounts
- Line 23200 - Other deductible amounts
- Line 23200 – Other deductions: Income amounts repaid
- Line 23200 – Other deductions: Legal fees
- Line 23200 – Other deductions: Other deductible amounts
- Line 23210 – Federal COVID-19 benefits repayment
- Line 23500 - Employment insurance (EI) benefits repayment
- Line 23500 - Employment insurance (EI) benefits repayment
- Line 23500 - Old age security (OAS) benefits repayment
- Line 23500 - Old age security (OAS) benefits repayment
- Line 23500 – Social benefits repayment: Employment insurance (EI) benefits repayment
- Line 23500 – Social benefits repayment: Old age security (OAS) benefits repayment
- Line 25500 - Can you claim the deduction for travel benefits?
- Line 25500 - Can you claim the deduction for travel benefits?
- Line 25500 - Completing your tax return
- Line 25500 - Completing your tax return
- Line 25500 - Determine your maximum deduction
- Line 25500 - Do you qualify for the northern residents deductions?
- Line 25500 - Do you qualify for the northern residents deductions?
- Line 25500 - How much can you claim as a deduction for travel benefits?
- Line 25500 - How much can you claim as a deduction for travel benefits?
- Line 25500 - How to calculate the residency deduction
- Line 25500 - How to calculate the residency deduction
- Line 25500 - Places located in prescribed zones
- Line 25500 - Places located in prescribed zones
- Line 25500 - Prescribed Zones - Alberta
- Line 25500 - Prescribed Zones - Alberta
- Line 25500 - Prescribed Zones - British Columbia
- Line 25500 - Prescribed Zones - British Columbia
- Line 25500 - Prescribed Zones - Manitoba
- Line 25500 - Prescribed Zones - Manitoba
- Line 25500 - Prescribed Zones - Newfoundland and Labrador
- Line 25500 - Prescribed Zones - Newfoundland and Labrador
- Line 25500 - Prescribed Zones - Nova Scotia
- Line 25500 - Prescribed Zones - Nova Scotia
- Line 25500 - Prescribed Zones - Ontario
- Line 25500 - Prescribed Zones - Ontario
- Line 25500 - Prescribed Zones - Quebec
- Line 25500 - Prescribed Zones - Quebec
- Line 25500 - Prescribed Zones - Saskatchewan
- Line 25500 - Prescribed Zones - Saskatchewan
- Line 25500 - Prescribed Zones - Yukon, Nunavut, and the Northwest Territories
- Line 25500 - Prescribed Zones - Yukon, Nunavut, and the Northwest Territories
- Line 25500 – Calculate your residency deduction
- Line 25500 – Calculate your travel deduction
- Line 25500 – Completing your tax return
- Line 25500 – Determine if you qualify
- Line 25500 – Places located in prescribed zones
- Line 25500 – Prescribed Zones – Alberta
- Line 25500 – Prescribed Zones – British Columbia
- Line 25500 – Prescribed Zones – Manitoba
- Line 25500 – Prescribed Zones – Newfoundland and Labrador
- Line 25500 – Prescribed Zones – Nova Scotia
- Line 25500 – Prescribed Zones – Ontario
- Line 25500 – Prescribed Zones – Quebec
- Line 25500 – Prescribed Zones – Saskatchewan
- Line 25500 – Prescribed Zones – Yukon, Nunavut, and the Northwest Territories
- Line 25600 - Adult basic education tuition assistance
- Line 25600 - Adult basic education tuition assistance
- Line 25600 - Employees of prescribed international organizations
- Line 25600 - Employees of prescribed international organizations
- Line 25600 - Exempt foreign income
- Line 25600 - Exempt foreign income
- Line 25600 - Vow of perpetual poverty
- Line 25600 - Vow of perpetual poverty
- Line 25600 – Additional deductions: Adult basic education tuition assistance
- Line 25600 – Additional deductions: Employees of prescribed international organizations
- Line 25600 – Additional deductions: Exempt foreign income
- Line 25600 – Additional deductions: Vow of perpetual poverty
- Line 30400 - Amount for an eligible dependant: Can you claim an amount for an eligible dependant?
- Line 30400 – Amount for an eligible dependant: Can you claim an amount for an eligible dependant?
- Line 30400 – Amount for an eligible dependant: Can you claim an amount for an eligible dependant?
- Line 30400 – Amount for an eligible dependant: Can you claim an amount for an eligible dependant?
- Line 30400 – Amount for an eligible dependant: Can you claim an amount for an eligible dependant?
- Line 30400 – Amount for an eligible dependant: Can you claim the amount for an eligible dependant?
- Line 30400 – Amount for an eligible dependant: Completing your tax return
- Line 30400 – Amount for an eligible dependant: Situations where you cannot claim the amount for an eligible dependant
- Line 30800 – Base CPP or QPP contributions through employment income: Completing your tax return
- Line 30800 – Base CPP or QPP contributions through employment income: Making additional CPP contributions
- Line 30800 – Base CPP or QPP contributions through employment income: Overpayment
- Line 31200 - Employment insurance premiums through employment - Examples
- Line 31200 - Employment insurance premiums through employment - Examples
- Line 31200 – Employment insurance premiums through employment: Examples
- Line 31270 – Home buyers' amount: Completing your tax return
- Line 31270 – Home buyers' amount: Persons with disabilities
- Line 31270 – Home buyers' amount: Qualifying home
- Line 31300 – Adoption expenses: Are your expenses eligible?
- Line 31300 – Adoption expenses: Completing your tax return
- Line 31300 – Adoption expenses: Did your expenses happen during the adoption period?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Completing your tax return
- Line 31400 – Pension income amount: Which pension or annuity income qualifies for the pension income amount?
- Line 32600 – Amounts transferred from your spouse or common-law partner: Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Line 32600 – Amounts transferred from your spouse or common-law partner: Completing your tax return
- Line 32600 – Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Line 47556 – Return of fuel charge proceeds to farmers tax credit
- Line 47557 – Air quality improvement tax credit
- Lines 21699 and 21700 - What happens when you have an ABIL?
- Lines 21699 and 21700 - What happens when you have an ABIL?
- Lines 21699 and 21700 - What is a business investment loss?
- Lines 21699 and 21700 - What is a business investment loss?
- Lines 21699 and 21700 – What happens when you have an allowable business investment loss (ABIL)?
- Lines 21699 and 21700 – What is a business investment loss?
- Meal and vehicle rates for previous years
- Meal and vehicle rates for previous years
- Meal and vehicle rates used to caclulate travel expenses for 2019
- Meal and vehicle rates used to calculate travel expense for 2004
- Meal and vehicle rates used to calculate travel expense for 2004
- Meal and vehicle rates used to calculate travel expense for 2005
- Meal and vehicle rates used to calculate travel expense for 2005
- Meal and vehicle rates used to calculate travel expenses for 2006
- Meal and vehicle rates used to calculate travel expenses for 2006
- Meal and vehicle rates used to calculate travel expenses for 2007
- Meal and vehicle rates used to calculate travel expenses for 2007
- Meal and vehicle rates used to calculate travel expenses for 2008
- Meal and vehicle rates used to calculate travel expenses for 2008
- Meal and vehicle rates used to calculate travel expenses for 2009
- Meal and vehicle rates used to calculate travel expenses for 2009
- Meal and vehicle rates used to calculate travel expenses for 2010
- Meal and vehicle rates used to calculate travel expenses for 2010
- Meal and vehicle rates used to calculate travel expenses for 2011
- Meal and vehicle rates used to calculate travel expenses for 2011
- Meal and vehicle rates used to calculate travel expenses for 2012
- Meal and vehicle rates used to calculate travel expenses for 2012
- Meal and vehicle rates used to calculate travel expenses for 2013
- Meal and vehicle rates used to calculate travel expenses for 2013
- Meal and vehicle rates used to calculate travel expenses for 2014
- Meal and vehicle rates used to calculate travel expenses for 2014
- Meal and vehicle rates used to calculate travel expenses for 2015
- Meal and vehicle rates used to calculate travel expenses for 2015
- Meal and vehicle rates used to calculate travel expenses for 2016 and previous years
- Meal and vehicle rates used to calculate travel expenses for 2017 and previous years
- Meal and vehicle rates used to calculate travel expenses for 2017 and previous years
- Meal and vehicle rates used to calculate travel expenses for 2018
- Meal and vehicle rates used to calculate travel expenses for 2018
- Meal and vehicle rates used to calculate travel expenses for 2019 and previous years
- Meal and vehicle rates used to calculate travel expenses for 2023
- Meal and vehicle rates used to calculate travel expenses for 2023
- Meal-vehicle-rates-used-calculate-travel-expenses-2016
- Meal-vehicle-rates-used-calculate-travel-expenses-2016
- Net capital losses of other years
- Net capital losses of other years
- Persons with disabilities
- Prescribed program
- Prescribed program
- Qualifying home
- Questions and answers about child care expenses
- Questions and answers about child care expenses
- Questions and answers about Line 206 – Pension adjustment
- Questions and answers about Line 206 – Pension adjustment
- Questions and answers about Line 208 – RRSP deduction
- Questions and answers about Line 208 – RRSP deduction
- Questions and answers about Line 20800 – RRSP deduction
- Recognized educational institutions outside Canada
- Recognized educational institutions outside Canada
- Salaried employees
- Salaried employees
- Simplified Northern Residents Travel Deduction
- Subtotal on the return
- Supplies - Employment expenses
- Supplies - Employment expenses
- Textbook amount
- Textbook amount
- Transferring and carrying forward amounts
- Transferring and carrying forward amounts
- Transportation employees
- Transportation employees
- What are the situations in which you cannot claim the amount for an eligible dependant?
- What do you need to support your claim?
- What is the capital gains deduction limit?
- What is the capital gains deduction limit?
- What is the eligible amount of my gift?
- What's new for donations and gifts
- What's new for donations and gifts
- What's new for other employment expenses
- What's new for other employment expenses
- Which capital gains are eligible for the capital gains deduction?
- Which capital gains are eligible for the capital gains deduction?
- Which donations can I claim?
- Which pension or annuity income qualifies for the pension income amount?
- Who can claim - Multigenerational Home Renovation Tax Credit (MHRTC)
- Who can claim?
- Who is eligible to claim the capital gains deduction?
- Who is eligible to claim the capital gains deduction?
- Who is eligible – Line 21400 – Child care expenses
- Who is eligible – Line 21400 – Child care expenses