Line 317 – Employment insurance premiums on self-employment and other eligible earnings

Self-employed individuals can choose to pay EI premiums to be eligible to receive EI special benefits.

If you have entered into an agreement with the Canada Employment Insurance Commission through Service Canada to participate in the EI program for access to EI special benefits, you must complete Schedule 13, Employment Insurance Premiums on Self-Employment and Other Eligible Earnings, to calculate your premiums payable. Enter the amount from line 10 of your Schedule 13 on line 317 of your Schedule 1 and on line 430 of your return.

For more information about EI special benefits for self-employed individuals, contact Service Canada, or visit Service Canada.

Line 375 – Provincial parental insurance plan (PPIP) premiums paid

If you were considered a resident of Quebec on December 31, 2013, and worked in Quebec during the year, claim, in dollars and cents, the total of the amount shown in box 55 of your T4 slips. The maximum you can claim is $377.33. Claim any overpayment on your provincial income tax return for Quebec.

If your PPIP insurable earnings are less than $2,000, do not enter any PPIP premiums on this line. Instead, claim this amount as an overpayment on your provincial income tax return for Quebec.

Line 376 – PPIP premiums payable on employment income

If you were considered a resident of Quebec on December 31, 2013, enter, in dollars and cents, the amount from line 16 of Schedule 10 if the following two conditions apply:

• Your employment income (including employment income from outside Canada) is $2,000 or more.
• One of your T4 slips has a province of employment other than Quebec in box 10.

The maximum amount you can claim is $377.33.

Line 378 – PPIP premiums payable on self-employment income

If you were considered a resident of Quebec on December 31, 2013, claim, in dollars and cents, the amount from line 10 of Schedule 10.

The maximum amount you can claim is $377.33.

Line 362 – Volunteer firefighters' amount

You can claim an amount of $3,000 if you meet the following conditions:

• you were a volunteer firefighter during the year; and
• you completed at least 200 hours of eligible volunteer firefighting services with one or more fire departments in the year.

However, if you provided services to the same fire department, other than as a volunteer, for the same or similar duties, you cannot include any hours related to that department in determining if you have met the 200 hour threshold.

Eligible services include:

• responding to and being on call for firefighting and related emergency calls as a firefighter;
• attending meetings held by the fire department; and
• participating in required training related to the prevention or suppression of fire.

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date. We may request certification from a fire chief or delegated official within the fire department to verify the number of hours of eligible volunteer firefighting services you performed for the department.

Line 363 – Canada employment amount

Claim the lesser of:

• $1,117; and
• the total of the employment income you reported on lines 101 and 104 of your return.

Line 364 – Public transit amount

You can claim the cost of monthly public transit passes or passes of longer duration such as an annual pass for travel on public transit for 2013. These passes must permit unlimited travel on local buses, streetcars, subways, commuter trains or buses, and local ferries within Canada.

You can also claim the cost of shorter duration passes if each pass entitles you to unlimited travel for at least 5 consecutive days and you purchase enough of these passes so that you are entitled to unlimited travel for at least 20 days in any 28-day period.

You can claim the cost of electronic payment cards when you use them to make at least 32 one-way trips during an uninterrupted period not exceeding 31 days.

Only you or your spouse or common-law partner can claim the cost of transit passes (if these amounts have not already been claimed) for:

• yourself;
• your spouse or common-law partner; and
• your or your spouse's or common-law partner's children who were under 19 years of age on December 31, 2013.

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

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date.

Line 365 – Children's fitness amount

You can claim to a maximum of $500 per child the fees paid in 2013 relating to the cost of registration or membership for your or your spouse's or common-law partner's child in a prescribed program (see the next section) of physical activity. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit at line 316) at the beginning of the year in which an eligible fitness expense was paid.

You can claim this amount if another person has not already claimed the same fees and the total claimed is not more than the maximum amount that would be allowed if only one of you were claiming the amount.

Children with disabilities – If the child is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, you can claim an additional amount of $500 if a minimum of $100 is paid for registration or membership fees for a prescribed program of physical activity desribed below.

Prescribed program

To qualify for this amount, a program must:

• be ongoing (last at least eight consecutive weeks or, in the case of children's camps, five consecutive days);
• be supervised;
• be suitable for children; and
• require significant physical activity (generally, most of the activities must include a significant amount of physical activity contributing to cardiorespiratory endurance plus muscular strength, muscular endurance, flexibility, and/or balance).

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

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date.

Line 370 – Children's arts amount

You can claim to a maximum of $500 per child the fees paid in 2013 relating to the cost of registration or membership for your or your spouse's or common-law partner's child in a prescribed program (see the next section) of artistic, cultural, recreational, or developmental activity. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit at line 316) at the beginning of the year in which an eligible arts expense was paid.

You can claim this amount if another person has not already claimed the same fees and the total claimed is not more than the maximum amount that would be allowed if only one of you were claiming the amount.

Children with disabilities – If the child is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, you can claim an additional amount of $500 if a minimum of $100 is paid for registration or membership fees for a prescribed artistic program described below.

Prescribed program

To qualify for this amount, a program must meet the first three requirements listed under the section Prescribed program at line 365.

The program also has to meet at least one of the following criteria:

• it contributes to the development of creative skills or expertise in an artistic or cultural activity;
• it provides a substantial focus on wilderness and the natural environment;
• it helps children develop and use particular intellectual skills;
• it includes structured interaction among children where supervisors teach or help children develop interpersonal skills; or
• it provides enrichment or tutoring in academic subjects.

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

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date.

Line 369 – Home buyers' amount

You can claim an amount of $5,000 for the purchase of a qualifying home in 2013, if both of the following apply:

• You or your spouse or common-law partner acquired a qualifying home.
• You did not live in another home owned by you or your spouse or common-law partner in the year of acquisition or in any of the four preceding years (first time home buyer).

A qualifying home must be registered in your and/or your spouse's or common-law partner's name in accordance with the applicable land registration system, and must be located in Canada. It includes existing homes and homes under construction. The following are considered qualifying homes:

• single-family houses;
• semi-detached houses;
• townhouses;
• mobile homes;
• condominium units; and
• apartments in duplexes, triplexes, fourplexes, or apartment buildings.

You must intend to occupy the home or you must intend that the related person with a disability occupy the home as a principal place of residence no later than one year after it is acquired.

The claim can be split between you and your spouse or common-law partner, but the combined total cannot exceed $5,000.

When more than one individual is entitled to the amount (for example, when two people jointly buy a home), the total of all amounts claimed cannot exceed $5,000.

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date.

Line 313 – Adoption expenses

You can claim an amount for eligible adoption expenses related to the adoption of a child who is under 18 years of age. The maximum claim for each child is $11,669.

Two adoptive parents can split the amount if the total combined claim for eligible expenses for each child is not more than the amount before the split.

• ends when an adoption order is issued by, or recognized by, a government in Canada for that child or when the child first begins to reside permanently with you, whichever is later.

Eligible adoption expenses

Eligible adoption expenses you can claim are:

• fees paid to an adoption agency licensed by a provincial or territorial government (an "adoption agency");
• court costs and legal and administrative expenses related to an adoption order for the child;
• reasonable and necessary travel and living expenses of the child and the adoptive parents;
• document translation fees;
• mandatory fees paid to a foreign institution;
• mandatory expenses paid for the child's immigration; and
• any other reasonable expenses related to the adoption required by a provincial or territorial government or an adoption agency licensed by a provincial or territorial government.

Reimbursement of an eligible expense – You must reduce your eligible expenses by any reimbursements or other forms of assistance you received.

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date.

Line 314 – Pension income amount

You may be able to claim up to $2,000 if you reported eligible pension, superannuation, or annuity payments on lines 115, 116, and/or 129 of your return.

Report your pension or annuity income on the applicable line. To calculate your claim, complete the chart for line 314 on the federal worksheet.

If you and your spouse or common-law partner elected to split pension income, follow the instructions at Step 4 on Form T1032, Joint Election to Split Pension Income, to calculate the amount to enter on line 314 of your and your spouse's or common-law partner's Schedule 1.

Line 315 – Caregiver amount

If, at any time in 2013, you (either alone or with another person) maintained a dwelling where you and one or more of your dependants lived, you may be able to claim a maximum amount of $4,490 for each dependant. Each dependant must have been one of the following individuals:

• your or your spouse's or common-law partner's child or grandchild; or
• your or your spouse's 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, each dependant must meet all the following conditions. The person must have:

• been 18 years of age or older at the time he or she lived with you;
• had a 2013 net world income (defined below) of less than $19,824; and
• been dependent on you due to an impairment in physical or mental functions, or, if he or she is your or your spouse's or common-law partner's parent or grandparent, born in 1948 or earlier.

Net world income – If your dependant is a deemed resident of Canada, 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 of Canada, his or her net world income is his or her net income for 2013 from all sources both inside and outside Canada.

If you had 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 2013 due to a breakdown in your relationship, you can still claim an amount for that child on line 315 (in addition to any allowable amounts on lines 305 and 318) if you do not claim any support amounts paid to your spouse or common-law partner on line 220. You can claim whichever is better for you.

Complete the appropriate part of Schedule 5, to calculate your claim and give certain details about each of your dependants. Attach a copy of this schedule to your return.

You may also be eligible to claim the family caregiver amount.

Claim 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 exceed 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.

Line 316 – Disability amount (for self)

To claim this amount, you must have had a severe and prolonged impairment in physical or mental functions during 2013. An impairment is prolonged if it has lasted, or is expected to last, for a continuous period of at least 12 months. You may be able to claim $7,697 if a qualified practitioner certifies, on Form T2201, Disability Tax Credit Certificate, that you meet certain conditions.

To view your disability tax credit information, go to My Account. For more information, see Guide RC4064, Medical and Disability-Related Information.

Supplement for persons under 18

If you qualify for the disability amount and were under 18 years of age at the end of the year, you can claim up to an additional $4,490. However, this supplement may be reduced if, in 2013, someone claimed child care expenses (on line 214) or attendant care expenses (as a medical expense on line 330 or 331) for you. It will also be reduced if you claimed attendant care expenses on line 215 or 330 for yourself.

How to claim

• If this is a new claim for this amount, you must submit a completed (including Part A) Form T2201, Disability Tax Credit Certificate, certified by a qualified practitioner 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 2012 and you still meet the eligibility requirements in 2013, you can claim this amount without sending us a new Form T2201. However, you must send us one if the previous period of approval has ended before 2013, or we ask you to.
• If you were 18 years of age or older at the end of the year, claim $7,697. Otherwise, complete the chart for line 316 on the federal worksheet.

Line 318 – Disability amount transferred from a dependant

You may be able to claim all or part of your dependant's (other than your spouse or common law partner) disability amount (line 316) if he or she was resident in Canada (or outside Canada if he or she is a deemed resident of Canada) at any time in 2013 and was dependent on you for all or some of the basic necessities of life (food, shelter, or clothing).

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 (see line 305 for conditions).
• The dependant was your or your spouse's 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 2013.

How to claim

• If this is a new claim for this amount, you must 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 2012 and still meets the eligibility requirements in 2013, you can claim this amount without sending us a new Form T2201. However, you must send us one if the previous period of approval ended before 2013 or we ask you to. If you are not attaching a Form T2201 for a dependant, attach to your paper return a note stating the dependant’s name, social insurance number, and relationship to you.
• If your dependant was under 18 years of age at the end of the year, first complete the chart for line 316 on the federal worksheet to calculate the supplement that dependant may be able to claim.
• Complete the chart for line 318 on the federal worksheet to calculate your claim for each dependant and enter the amount on line 318 of your Schedule 1.

For more information about different amounts you may be able to claim, see Guide RC4064, Medical and Disability-Related Information.

Line 319 – Interest paid on your student loans

You may have a loan 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 2013 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 it on your tax return. You can carry the interest forward and apply it on your return for any of the next five years.

Supporting documents – Attach to your return your documents showing amounts you are claiming for 2013.

Line 323 – Your tuition, education, and textbook amounts

Complete Schedule 11 to calculate your total eligible tuition, education, and textbook amounts for 2013 and to carry forward any unused amounts from previous years that are shown on your notice of assessment or notice of reassessment for 2012. Enter the amount you are claiming on line 323.

For more information, see Transferring and carrying forward amounts or see Pamphlet P105, Students and Income Tax.

Eligible tuition fees

Generally, a course qualifies if it was taken at the post-secondary level or (for individuals 16 years of age or older at the end of the year) it develops or improves skills in an occupation and the educational institution has been certified by Employment and Social Development Canada. In addition, you must have taken the course in 2013.

Not all fees can be claimed. To qualify, the fees you paid to attend a Canadian educational institution must be more than $100. For fees paid to an educational institution outside Canada, see Pamphlet P105 and Information Sheet RC192, Information for Students – Educational Institutions Outside Canada. In addition, you cannot include in your claim the amounts paid for other expenses, such as board and lodging, students' association fees, or textbooks (see Textbook amount).

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

• To claim tuition fees paid to an educational institution in Canada, you will need an official tax receipt or a Form T2202A, Tuition, Education, and Textbook Amounts Certificate, which your institution has to give you
• To claim tuition fees paid to an educational institution outside Canada, you will need Form TL11A, Tuition, Education, and Textbook Amounts Certificate – University Outside Canada, or Form TL11D, Tuition Fees Certificate – Educational Institutions Outside Canada for a Deemed Resident of Canada. Ask your institution to complete and give you the applicable form.
• To claim tuition fees paid to a flying school or club in Canada, you will need a completed Form TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club, which your school or club has to give you

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

Education amount

You can claim this amount for each whole or part month in 2013 in which you were enrolled in a qualifying program. If you were under 16 years of age at the end of the year, you can claim this amount only for courses you took at the post-secondary level.

Post-secondary programs consisting mainly of research are eligible for the education amount only if they lead to a college or CEGEP diploma, or a bachelor, masters, or doctoral (or equivalent) degree. For more information, see Pamphlet P105, Students and Income Tax.

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

However, you can claim this amount even if you received salary or wages from a job related to your program of study, certain other kinds of payments, such as scholarships and student loans, or if you received and reported as income any financial assistance provided under:

• 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 and Skills Development Act.

To confirm the period in which you were enrolled in a qualifying program, your educational institution has to complete and give you one of the following forms:

• Form T2202A, Tuition, Education, and Textbook Amounts Certificate;
• Form TL11A, Tuition, Education, and Textbook Amounts Certificate – University Outside Canada; or
• Form TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club.

The following amounts apply for each month in which you were enrolled in a qualifying program:

• 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 restricting you in one of the activities listed in Guide RC4064, Medical and Disability-Related Information, but your condition was not severe and prolonged, you can claim $400 per month. You must submit a letter from a medical doctor, optometrist, audiologist, occupational therapist, psychologist, physiotherapist, or speech language pathologist to certify 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.

Textbook amount

You can claim this amount only if you are entitled to claim the education amount.

The following are the amounts you can claim:

• $65 for each month you qualify for the full-time education amount; and
• $20 for each month you qualify for the part-time education amount.

Supporting documents – Attach to your return your completed Schedule 11, but do not send your other documents. Keep them in case we ask to see them at a later date.

Transferring and carrying forward amounts

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

Complete the “Transfer/Carryforward of unused amount” section of Schedule 11 (particularly line 327) to calculate this transfer, as well as any of the following applicable forms: T2202A, TL11A, or TL11B to designate who can claim the unused amount and to specify the amount this person can claim. Attach Schedule 11 to your return even if you are transferring your total tuition, education, and textbook amounts.

You can carry forward and claim in a future year the part of your tuition, education, and textbook 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 must claim your carry-forward amount in the first year you have to pay federal tax. Calculate the carry-forward amount on Schedule 11.

To view your carry-forward amounts, go to My Account.

Line 324 – Tuition, education, and textbook amounts transferred from a child

If you are the parent or grandparent of a student or his or her spouse or common-law partner, the student may be able to transfer to you all or part of his or her unused tuition, education, and textbook amounts for 2013. The maximum transferrable amount from each student is $5,000 minus the amounts he or she uses, even if there is still an unclaimed part.

How to claim

The student has to complete the “Transfer/Carryforward of unused amount” section of Schedule 11 (particularly line 327) and attach the schedule to his or her return. The student must also complete any of the following applicable forms to designate you as the person who can claim the amount:

• Form T2202A, Tuition, Education, and Textbook Amounts Certificate;
• Form TL11A, Tuition, Education, and Textbook Amounts Certificate – University Outside Canada;
• Form TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club; or
• Form TL11C, Tuition, Education, and Textbook Amounts Certificate – Commuter to the United States.

If the tuition fees being transferred to you are not shown on these forms, you should have a copy of the student's official tuition fee 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 who claims an amount on line 305 or 306 for the student.

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date. The student must attach Schedule 11 to his or her paper return.

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 years of age or older;
• the amount for children born in 1996 or later (line 367);
• the pension income amount (line 314);
• the disability amount for self (line 316); and
• your tuition, education, and textbook amounts (line 323) for 2013 your spouse or common-law partner designates to you. The maximum amount your spouse or common-law partner can transfer is $5,000 minus the amounts he or she uses even if there is still an unused part.

Complete Schedule 2 to calculate your claim. Enter your marital status and the information about 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 claim 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 2012 and still meets the eligibility requirements in 2013, you can claim this amount without sending us a new Form T2201. However, you must send us one if the previous period of approval ended before 2013 or we ask you to.

Supporting documents – Attach to your return your completed Schedule 2, and if your spouse or common-law partner is not filing a return, attach the information slips that show his or her world income to your return. Do not send your other supporting documents, but keep them in case we ask to see them at a later date.

Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1996 or later

You can claim on line 330 the total eligible medical expenses you or your spouse or common-law partner paid for:

• yourself;
• your spouse or common-law partner; and
• your or your spouse's or common-law partner's children born in 1996 or later.

Medical expenses for other dependants must be claimed on line 331.

You can claim eligible medical expenses paid in any 12-month period ending in 2013 and not claimed for 2012. Generally, you can claim all amounts paid, even if they were not paid in Canada. Your total expenses have to be more than 3% of your net income (line 236) or $2,152, whichever is less.

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 shown in box J of your Quebec Relevé 1 slip);
• premiums paid under a provincial or territorial prescription drug plan, such as the Quebec Prescription Drug Insurance Plan and the Nova Scotia Seniors' Pharmacare Program (amounts or premiums paid to provincial or territorial government medical or hospitalization plans are not eligible); and
• payments for artificial limbs, wheelchairs, crutches, hearing aids, prescription eyeglasses or contact lenses, dentures, pacemakers, prescription drugs, and certain prescription medical devices.

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 the full 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.

Travel expenses – If medical treatment is not available to you within 40 kilometres of your home, you may be able to claim the cost of your transportation 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 TIPS services.

If you use the simplified method, you can find the rate per kilometre for each province or territory by going to Meal and vehicle rates used to calculate travel expenses for 2013.

If you had to travel at least 80 kilometres from your home, you can deduct accommodation and meal expenses in addition to your transportation expenses.

For more information about medical expenses, go to Line 330 – Medical expenses, or use Info-Tax, one of our TIPS services. You can also see Guide RC4064, Medical and Disability-Related Information, and Income Tax Folio S1-F1-C1, Medical Expense Tax Credit.

The following example shows you how to calculate your claim.

Supporting documents – Do not send any documents. Keep them in case we ask to see them at a later date.

You may be claiming medical expenses that would be allowable only for a patient who qualified for the disability amount. For information about the disability amount, see line 316.

Line 331 – Allowable amount of medical expenses for other dependants

Claim on line 331 the part of eligible medical expenses you or your spouse or common-law partner paid for the following persons who depended on you for support:

• your or your spouse's or common-law partner's children born in 1995 or earlier, or grandchildren; and
• your or your spouse's or common-law partner's parents, grandparents, brothers, sisters, aunts, uncles, nieces, or nephews who were residents of Canada (or outside Canada if he or she is a deemed resident of Canada) at any time in the year.

The expenses must meet the criteria in the section Eligible medical expenses at line 330. They have to cover the same12-month period that was determined under line 330.

For more information, see Guide RC4064, Medical and Disability-Related Information.

Calculate, for each dependant, the medical expenses you are claiming on this line. The total of these expenses must exceed the lesser of $2,152 and 3% of the dependant's net income for the year.

Use the following calculation for each dependant:

Other dependant's medical expenses

Less: $2,152 or 3% of line 236 of that dependant (whichever is less) -

Allowable medical expenses =

Enter on line 331 the total of all allowable amounts for each dependant.

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 made any of the following:

• gifts of property other than cash;
• gifts to organizations outside Canada; or
• gifts to Canada, a province, or a territory.

Supporting documents – Attach to your return your completed Schedule 9, but do not send your supportimg documents. Keep them in case we ask to see them at a later date.

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

Add up all of the eligible amounts of your donations to registered charities and other qualified donees made in 2013 plus donations made in any of the previous five years that have not been claimed before. This includes gifts to Canada, a province or a territory. For a list of qualified donees, use Info-Tax, one of our TIPS services, or see Pamphlet P113, Gifts and Income Tax.

The eligible amount is the amount by which the fair market value of your gift exceeds any advantage you received or will receive for making the gift. Generally, an advantage includes the value of certain property, service, compensation, use, or any other benefit. This applies to any donations or gifts made after December 20, 2002. For more information, see Pamphlet P113, Gifts and Income Tax.

Generally, you can claim on line 340 all or part of the eligible amount of these donations, up to a limit of 75% of your net income for the year. You may be able to increase this limit if you donate capital property (including depreciable property). For more information, see Pamphlet P113, Gifts and Income Tax. For the year a person dies and the year before that, this limit is 100% of the person's net income.

Donations of certain flow-through share properties may give rise to a deemed capital gain that is subject to an inclusion rate of 50%. For more information, see Pamphlet P113, Gifts and Income Tax.

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 claim in 2013 and carry forward any unused part for up to five years. For more information about the amount to claim for these gifts, see Pamphlet P113, Gifts and Income Tax.

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