Most common tax mistakes to avoid

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Many Canadians make mistakes on their income tax and benefit return. The Canada Revenue Agency (CRA) has put together a list of the common mistakes we see from year to year. Take a look at these tips; they could save you time and money.

Moving expenses – Line 219 of the return

• Expenses being claimed are not eligible. This may include non eligible expenses for things such as home staging, house hunting, job hunting, mail-forwarding charges, temporary accommodations, storage fees near a former residence, and the cost of repairing an old residence.
• Receipts are not sent, or the receipts are not valid. The date on a receipt is wrong and therefore does not support your claim.
• There is no proof for claimed payments. For example, receipts do not indicate that a payment was made in full or only an estimate or a bank statement is sent as proof.

For more information, go to Line 219 – Moving expenses.

Student loans – Line 319 of Schedule 1

• The interest claimed is not eligible. These may include for example, interest on personal loans, student lines of credit, and foreign student loans. Interest is claimed more than once.
• Receipts are not official, were not sent, or the taxpayer's name does not appear on the documents from a financial institution.

For more information, go to Line 319 - Interest paid on your student loans.

Tuition, education, and textbook amounts – Lines 323 of Schedule 1

• Official receipts are not sent. An invoice is sent instead of a receipt. The name of a course does not appear on a receipt.
• Part-time months are claimed as full-time and vice versa.
• Part-time and full-time credits are claimed in the same month (more than one Form T2202A).
• The educational institution is not a recognized institution.

For more information, go to Line 323 – Eligible tuition fees and Line 323 – Education amount.

Medical expenses – Lines 330 and 331 of Schedule 1

• Expenses being claimed are not eligible:
• medical practitioners (massage, kinesiology, cosmetic) are not recognized by the applicable provincial authority;
• vitamins, natural supplements, or over-the-counter medications
• recliners, chair lifts (not lift chairs), non-hospital beds; and
• medical supplies such as rubbing alcohol, bandages, and shoe inserts.

For more information, go to www.cra.gc.ca/medical.

Public transit amount Line 364 of Schedule 1

• A copy of the transit pass was not sent or the pass is not complete. The name or the unique identifier may be missing. A signature or information is not legible.
• The pass is not eligible because:
• the passenger does not qualify because of their age;
• there were not enough trips in a month;
• there were interruptions in use; or
• travel for the period was limited.
• no receipts, not all receipts were provided, or the receipts are not valid.

For more information, go to www.cra.gc.ca/transitpass.

CRA online services make filing easier and getting your refund faster

Our online services are fast, easy, and secure. You can use them to file your income tax and benefit return, make a payment, track your refund, receive your notice of assessment, and more. Did you know that the Government of Canada is switching to direct deposit for payments that it issues? This includes your tax refund and benefits payments. Sign up for direct deposit today! For more information, go to www.cra.gc.ca/getready.

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Date modified:

2015-02-09