Deductions, credits, and expenses
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- CRA Website (old)
- Individuals and families
- All about your tax return
- Completing a tax return
- Deductions, credits, and expenses
- Line 206 – Pension adjustment
- Line 208 – RRSP and PRPP deduction
- Line 214 - Child care expenses
- Line 219 – Moving expenses
- Line 222 - Deduction for CPP or QPP contributions on self-employment and other earnings
- Line 229 - Other employment expenses
- Line 231 - Clergy residence deduction
- Line 232 - Other deductions
- Line 235 - Social benefits repayment
- Line 253 - Net capital losses of other years
- Line 254 - Capital gains deduction
- Line 255 - Northern residents deductions
- Line 256 - Additional deductions
- 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 312 - Employment insurance premiums through employment
- Line 313 - Adoption expenses
- Line 314 - Pension income amount
- Line 315 – Caregiver amount
- Line 323 – Your tuition, education, and textbook amounts
- Line 326 – Amounts transferred from your spouse or common-law partner
- Line 349 - Donations and gifts
- Line 364 – Public transit amount
- Line 369 – Home buyers' amount
- Line 370 – Children's arts amount
- Line 412 – Investment tax credit
- Line 427 – Minimum tax carryover
- Line index (300 to 395) - Federal non-refundable tax credits
- Lines 217 and 228 - Business investment loss
- Lines 330 and 331 – Eligible medical expenses you can claim on your tax return
- Lines 413 and 414 – Labour-sponsored funds tax credit
- general
- Definitions for capital gains deductions
- Family caregiver amount (FCA)
- Federal political contributions Line 409 - total contributions Line 410 - tax credit
- Information has been moved
- Line 205 – Pooled registered pension plan (PRPP) employer contributions
- Line 207 – Registered pension plan (RPP) deduction
- Line 210 – Deduction for elected split-pension amount
- Line 212 - Annual union, professional, or like dues
- Line 213 - Universal child care benefit (UCCB) repayment
- Line 214 - Child care expenses
- Line 215 – Disability supports deduction
- Line 221 - Carrying charges and interest expenses
- Line 223 - Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income
- Line 224 - Exploration and development expenses
- Line 236 - Net income
- Line 244 - Canadian Forces personnel and police deduction
- Line 248 - Employee home relocation loan deduction
- Line 249 - Security options deductions
- Line 250 - Other payments deduction
- Line 251 – Limited partnership losses of other years
- Line 252 - Non-capital losses of other years
- Line 260 - Taxable income
- Line 300 - Basic personal amount
- Line 301 - Age amount
- Line 303 - Spouse or common-law partner amount
- Line 310 - CPP or QPP contributions on self-employment and other earnings
- 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 324 – Tuition, education, and textbook amounts transferred from a child
- Line 350 – Total federal non-refundable tax credits
- Line 362 – Volunteer firefighters' amount and Line 395 – Search and rescue volunteers' amount
- Line 363 – Canada employment amount
- Line 364 – Public transit amount
- Line 367 - Family caregiver amount for infirm children Under 18 years of age
- 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 398 – Home accessibility expenses
- Line 405 - Federal foreign tax credit
- Line 415 - Working income tax benefit (WITB) advance payments
- Line 418 – Special taxes
- Line 420 - Net federal tax
- Line 421 - CPP contributions payable on self-employment and other earnings
- Line 422 - Social benefits repayment
- Line 423 – Family Tax Cut
- Line 424 – Federal tax on split income
- Line 425 - Federal dividend tax credit
- Line 426 - Overseas employment tax credit
- Line 428 – Provincial or territorial tax
- Line 430 - Employment insurance premiums payable on self-employment and other eligible earnings
- Line 435 - Total payable
- Line 437 - Total income tax deducted
- Line 438 - Tax transfer for residents of Quebec
- Line 440 - Refundable Quebec abatement
- Line 448 - CPP overpayment
- Line 450 - Employment insurance overpayment
- Line 452 - Refundable medical expense supplement
- Line 453 - Working income tax benefit (WITB)
- Line 454 – Refund of investment tax credit
- Line 456 - Part XII.2 trust tax credit
- Line 457 - Employee and partner GST/HST rebate
- Line 476 – Tax paid by instalments
- Line 479 – Provincial or territorial credits
- Line 484 - Refund
- Line 485 - Balance owing
- Line index (205 - 236) - Net income
- Line index (244 - 260) - Taxable income
- Line index (405 - 485) - Net federal tax and Refund or balance owing
- Lines 230 and 220 – Support payments made
- Lines 330 and 331 – Eligible medical expenses you can claim on your tax return