Line index (300 to 395) - Federal non-refundable tax credits

Remember to claim the corresponding provincial or territorial non-refundable tax credits to which you are entitled on your provincial or territorial Form 428.

• Line 300 - Basic personal amount
• Line 301 - Age amount
• Line 303 - Spouse or common-law partner amount
• Line 305 - Amount for an eligible dependant
• Line 306 - Amount for infirm dependants age 18 or older
• Line 308 - CPP or QPP contributions through employment
• Line 310 - CPP or QPP contributions on self-employment and other earnings
• Line 312 - Employment insurance premiums through employment
• Line 313 - Adoption expenses
• Line 314 - Pension income amount
• Line 315 - Caregiver amount
• Line 316 - Disability amount (for self)
• Line 317 - Employment insurance premiums on self-employment and other eligible earnings
• Line 318 - Disability amount transferred from a dependant
• Line 319 - Interest paid on your student loans
• Line 323 - Your tuition, education, and textbook amounts
• Line 324 - Tuition, education, and textbook amounts transferred from a student
• Line 326 - Amounts transferred from your spouse or common-law partner
• Lines 330 and 331 - Eligible medical expenses you can claim on your return
• Line 349 - Donations and gifts
• Line 350 - Total federal non-refundable tax credits
• Line 362 - Volunteer firefighters' amount
• Line 363 - Canada employment amount
• Line 364 - Public transit amount
• Line 367 - Family caregiver amount for children under 18 years of age
• Line 369 - Home buyers' amount
• Line 370 - Children's arts amount
• Line 375 - Provincial parental insurance plan (PPIP) premiums paid
• Line 376 - PPIP premiums payable on employment income
• Line 378 - PPIP premiums payable on self-employment income
• Line 395 - Search and rescue volunteers' amount (SRVA)

Date modified:

2016-01-04