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Types of deductions On this page RRSP deduction FHSA deduction Child care expenses Child care expenses – special cases Disability supports deduction Other employment expenses (Work from home) Provincial or territorial COVID-19 benefits repayment (T4A box 201) Federal COVID-19 benefits repayment (T4A box 201) (T4E box 30) Northern residents deductions PDF version (opens in new window) RRSP deduction Line 20800 Individuals who contribute to a registered retirement savings plan (RRSP) may claim a deduction on line 20800 Individuals must confirm their RRSP deduction limit: this amount can be found on their latest notice of assessment or reassessment under the RRSP deduction limit statement, next to the line Available contribution room for 2024 or by using Auto-fill my return Individuals may have two types of receipts for the same tax year: for contributions made in the last 10 months of the tax year you are preparing (March to December) for contributions made in the first 60 days of the year following the tax year being prepared The individual may contribute to their RRSP up until December 31 of the year they turn 71 years of age: the individual may still carry unused RRSP contribution amounts forward, up to their deduction limit, to be deducted in future years the individual must confirm the amount of their contributions, if any, they wish to deduct on their tax return, leaving any leftover amount to be carried forward the individual must still report all RRSP contributions for the applicable tax year even if they decide not to claim the deduction for that year The individual may have amounts they have carried forward from previous years, which must be entered in the software: this amount can be found on their latest notice of assessment or reassessment under the RRSP deduction limit statement, next to the line Minus: Unused RRSP contributions previously reported and available to deduct for 2024 or by using Auto-fill my return UFile tip The software automatically generates Schedule 7. ... To see if a particular location lies within one of these zones, refer to: CRA website: Line 25500 – Places located in prescribed zones UFile software Tax tip Please note that if the individual moved to a prescribed zone near the end of the year and did not live there for a period of at least six consecutive months at the time the return is completed, they are not entitled to the deductions. ... An individual cannot claim the travel deduction if one of the following situations applies: The individual or a member of their family received or was entitled to receive non-taxable amounts as travel assistance, travel allowance or as a reimbursement for travel expenses Someone else has already claimed the travel deduction for the same trip on their tax return Refer to Form T2222, Northern Residents Deductions, for information on: calculating meal and vehicle expenses using the detailed or simplified method calculating the value of round-trip airfare the definition of dwelling and special work site when and how to deduct an attendant's travel expenses Related topics UFile instructions Northern residents on Canada.ca Form T2222, Northern residents deductions on Canada.ca Line 25500 – Lowest Return Airfare Table on Canada.ca Page details Date modified: 2024-12-20 ...

Suite 1400, Ottawa, ON K1N 7B7 Tel: 613-241-5802 Fax: 613-284-7981 www.ipsos.ca The text in this document is an exact copy of the text found in the PDF version (247 KB). ... Online Services Those less comfortable online – particularly participants in the paper-based sessions – suggested that the provision of a tutorial outlining how to optimize the use of the CRA website and the services it offers would be very much appreciated. ...

Suite 1400, Ottawa, ON K1N 7B7 Tel: 613-241-5802 Fax: 613-284-7981 www.ipsos.ca The text in this document is an exact copy of the text found in the PDF version (247 KB). ... Online Services Those less comfortable online – particularly participants in the paper-based sessions – suggested that the provision of a tutorial outlining how to optimize the use of the CRA website and the services it offers would be very much appreciated. ...

Summary of the Corporate Business Plan 2019-20 with Perspectives to 2021-22 Trusted, helpful and fair by putting people first Table of contents A message from the Minister Foreword by the Chair CRA at a glance Introduction from the Commissioner Agency core responsibilities Taxpayer Bill of Rights Our strategic context Our service transformation Priorities Providing a seamless service experience Maintaining fairness in Canada’s tax and benefits administration Strengthening trust, transparency and accountability Enabling innovation Empowering our people to excel Supplementary information Departmental results framework Planned spending and human resources Links CRA staffing principles © Her Majesty the Queen in Right of Canada, as represented by the Minister of National Revenue, 2019 ISSN 2563-3406 Rv1-6E-PDF Download this report Summary of the Corporate Business Plan 2019-20 with Perspectives to 2021-22 (PDF | 2.1 MB | 49 pages) A Message from the Minister The Honourable Diane Lebouthillier, Minister of National Revenue I am honoured to serve as Minister of National Revenue. ... Expected result: Canadians receive their rightful benefits in a timely manner Performance indicators Target * Percentage of respondents satisfied with benefit application processing time N/A ** Percentage of benefit payments issued to benefit recipients on time 100% Percentage of Canada child benefit recipients who provide complete and accurate information in order to receive the proper entitlement N/A ** Percentage of taxpayers (benefit recipients) who filed as a result of targeted CRA intervention 10% *The timeframe for these performance indicator targets is the fiscal year (April 1, 2019, to March 31, 2020), unless otherwise indicated. ... Over the planning period, we will: further strengthen the CRA's overall privacy management framework and position the CRA as a leader in sound privacy management by addressing all recommendations raised in the recent review Our commitment to Canadians March 2020 – improve internal reporting about the state of privacy at the CRA March 2020 – make sure all new initiatives take privacy considerations into account March 2020 – improve governance and controls by defining roles and responsibilities of key senior CRA officials to address privacy gaps Increasing transparency The CRA holds itself to high standards of performance and quality while striving to achieve results for Canadians. ...

The following chart summarizes the availability of ITCs by percentage use in commercial activities: [The text in this document is an exact copy of the text found in the PDF version. ... Capital Real Property < 10% >10% to 50% >50% to<90% > 90% 0 % % 100% 206 0 see note Footnote 2 % 100% 208 0 0 Footnote 3 100% 100% 209 Footnote 4 % % % % 123, 206 &141(6) Capital Personal Property 50% or less >50% 0 100% 199 0 100% 199 0 100% 199 % % 169 & 199(1) Footnotes Footnote 1 Governments, non-profit and charitable organizations, municipalities, universities, schools and hospitals (ss 123(1)) Return to footnote 1 referrer Footnote 2 In some cases, an individual registrant may be eligible to claim an ITC even if the individual's use of the capital real property is less than 50% in commercial activities. ... Accordingly, the individual, if registered, could claim $200 (i.e., percentage of commercial use × GST paid = 40% × $500) in ITCs for the GST paid on the maintenance of the home. ...

The following chart summarizes the availability of ITCs by percentage use in commercial activities: [The text in this document is an exact copy of the text found in the PDF version. ... Capital Real Property < 10% >10% to 50% >50% to<90% > 90% 0 % % 100% 206 0 see note Footnote 2 % 100% 208 0 0 Footnote 3 100% 100% 209 Footnote 4 % % % % 123, 206 &141(6) Capital Personal Property 50% or less >50% 0 100% 199 0 100% 199 0 100% 199 % % 169 & 199(1) Footnotes Footnote 1 Governments, non-profit and charitable organizations, municipalities, universities, schools and hospitals (ss 123(1)) Return to footnote1 Referrer Footnote 2 In some cases, an individual registrant may be eligible to claim an ITC even if the individual's use of the capital real property is less than 50% in commercial activities. ... Accordingly, the individual, if registered, could claim $200 (i.e., percentage of commercial use × GST paid = 40% × $500) in ITCs for the GST paid on the maintenance of the home. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... (a) Prescribed rate multiplied by the loan amount for the period in the year (i) 13% multiplied by $100,000 multiplied by 2 divided by 4 = 6,500 (ii) 14% multiplied by $100,000 multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 PLUS (b) Amounts paid by related company 3,000 Subtotal = 16,500 Less (c) Amounts of interest paid ($5,000 + $3,000) = 8,000 (d) Amount repaid by employee 2,000 (8,000 + 2,000) = 10,000 Benefit to Employee ($16,500 minus 10,000) = $6,500 LOANS FROM THIRD PARTIES 4. ... The benefit under subsection 80.4(2) is: $100,000 multiplied by 13% multiplied by 2 divided by 4 = 6,500 $100,000 multiplied by 14% multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 less interest paid $5,500 Taxable benefit $8,000 7. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... (a) Prescribed rate multiplied by the loan amount for the period in the year (i) 13% multiplied by $100,000 multiplied by 2 divided by 4 = 6,500 (ii) 14% multiplied by $100,000 multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 PLUS (b) Amounts paid by related company 3,000 Subtotal = 16,500 Less (c) Amounts of interest paid ($5,000 + $3,000) = 8,000 (d) Amount repaid by employee 2,000 (8,000 + 2,000) = 10,000 Benefit to Employee ($16,500 minus 10,000) = $6,500 LOANS FROM THIRD PARTIES 4. ... The benefit under subsection 80.4(2) is: $100,000 multiplied by 13% multiplied by 2 divided by 4 = 6,500 $100,000 multiplied by 14% multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 less interest paid $5,500 Taxable benefit $8,000 7. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... (a) Prescribed rate multiplied by the loan amount for the period in the year (i) 13% multiplied by $100,000 multiplied by 2 divided by 4 = 6,500 (ii) 14% multiplied by $100,000 multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 PLUS (b) Amounts paid by related company 3,000 Subtotal = 16,500 Less (c) Amounts of interest paid ($5,000 + $3,000) = 8,000 (d) Amount repaid by employee 2,000 (8,000 + 2,000) = 10,000 Benefit to Employee ($16,500 minus 10,000) = $6,500 LOANS FROM THIRD PARTIES 4. ... The benefit under subsection 80.4(2) is: $100,000 multiplied by 13% multiplied by 2 divided by 4 = 6,500 $100,000 multiplied by 14% multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 less interest paid $5,500 Taxable benefit $8,000 7. ...

Types of refundable tax credits and other items On this page Advanced Canada workers benefit Canada Pension Plan contributions payable on self-employment income and other earnings (tips and gratuities) Refundable medical expense supplement Canada workers benefit Canada training credit Canada Carbon Rebate Date of incarceration PDF version (opens in new window) Advanced Canada workers benefit Line 41500 Advance payments of the Canada workers benefit (CWB) are issued automatically to individuals who have an amount on line 45300 of the previous year’s tax return The CWB advance payments are not taxable but must be entered in the tax return of the individual who received them If an individual has a spouse or common law partner, only one person will receive the basic advanced payments of the CWB for the family The amounts received in the calendar year will appear in boxes 10 or 11 of the RC210 slip If an individual has a spouse or common-law partner, only one person will report the amount from box 10 of all the RC210 slips UFile tip The RC210 slip must be entered for each individual who received the slip. ... Related topics Disability supports deduction Medical expenses Line 45200 – Refundable medical expense supplement on Canada.ca Canada workers benefit Line 45300 Working individuals and families who earn a lower income may be eligible for the Canada workers benefit (CWB), which is a refundable tax credit This tax credit includes: a basic amount a supplement for people with disabilities In order to receive the CWB, the individual must meet the following requirements: they or their eligible spouse earned the minimum employment income they were a resident of Canada throughout the year in question they were 19 or older on December 31 of the year in question (or lived with their eligible spouse or eligible dependant) An individual may be eligible for the disability supplement if they have an approved Form T2201, Disability Tax Credit Certificate, on file with the CRA The individual cannot claim the CWB if, during the year in question, they were in one of the following situations: they were a full-time student for more than 13 weeks, unless they had an eligible dependant at the end of the year they were confined to a prison or similar institution for 90 days or more during the year in question Tax tip The individual may have received the CWB through advance payments during the year. ...