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For more information, see Guide T4130, Employers’ Guide – Taxable Benefits and Allowances. ... University Outside Canada Unless you commute to the United States or are a deemed resident of Canada, a foreign educational institution must be a " university outside Canada ". ... The term “ commute ” means that the distance between your residence and the educational institution must be close enough to allow daily or regular travel back and forth, especially by car, bus or train. ...

Line 23200 – Other deductions Claim the allowable amounts not deducted anywhere else on your return. ... Forms and publications Income Tax Package Guide T4040, RRSPs and Other Registered Plans for Retirement Guide RC4460, Registered Disability Savings Plan Guide P102, Support Payments Form T746, Calculating Your Deduction for Refund of Unused RRSP, PRPP and SPP Contributions Form T1043, Deduction for Excess Registered Pension Plan Transfers you Withdrew from an RRSP, PRPP, SPP or RRIF Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP or SPP Contributions from your RRSP Form RC4625, Rollover to a Registered Disability Savings Plan (RDSP) under Paragraph 60(m) Interpretation Bulletin IT-99R5 CONSOLID ARCHIVED, Legal and Accounting Fees Related topics Line 12799 and 12800 – Support payments received Line 22100 – Carrying charges, interest expenses and other expenses Line 22900 – Other employment expenses Lines 21999 and 22000 – Support payments made Line 23500 – Social benefits repayment Line 43700 – Total income tax deducted First Home Savings Account (FHSA) Page details Date modified: 2025-01-21 ...

Schedule B, Allowable Amount of Non-Refundable Tax Credits Amounts for non-resident dependants Family caregiver amount (FCA) 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 367 – Amount for children born in 1996 or later 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 317 – Employment insurance premiums on self-employment and other eligible earnings 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 362 – Volunteer firefighters' amount Line 363 – Canada employment amount Line 364 – Public transit passes amount Line 365 – Children's fitness amount Line 370 – Children's arts amount Line 369 – Home buyers' amount 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 – Tuition, education, and textbook amounts Line 324 – Tuition, education, and textbook amounts transferred from a child Line 326 – Amounts transferred from your spouse or common-law partner Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1996 or later Line 331 – Allowable amount of medical expenses for other dependants Line 349 – Donations and gifts These credits reduce your federal tax. ... Line 300 – Basic personal amount Claim $11,038. Line 301 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2013, and your net world income (line 236 of your return) is less than $ 80,256. ... Previous page | Table of contents | Next page Date modified: 2014-01-03 ...

Schedule B, Allowable Amount of Non-Refundable Tax Credits Amounts for non-resident dependants Family caregiver amount (FCA) 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 367 – Amount for children born in 1996 or later 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 317 – Employment insurance premiums on self-employment and other eligible earnings 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 362 – Volunteer firefighters' amount Line 363 – Canada employment amount Line 364 – Public transit passes amount Line 365 – Children's fitness amount Line 370 – Children's arts amount Line 369 – Home buyers' amount 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 – Tuition, education, and textbook amounts Line 324 – Tuition, education, and textbook amounts transferred from a child Line 326 – Amounts transferred from your spouse or common-law partner Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1996 or later Line 331 – Allowable amount of medical expenses for other dependants Line 349 – Donations and gifts These credits reduce your federal tax. ... Line 300 – Basic personal amount Claim $11,038. Line 301 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2013, and your net world income (line 236 of your return) is less than $ 80,256. ... Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...

Lines 21699 and 21700 – What happens when you incur an allowable business investment loss (ABIL)? ... Forms and publications Guide T4037, Capital Gains Form T1A, Request for Loss Carryback Archived Interpretation Bulletin IT-232R, Losses – Their deductibility in the Loss Year or in Other Years Income Tax Folio S4-F8-C1, Business Investment Losses Related topics Line 25200 – Non-capital losses of other years Line 25300 – Net capital losses of other years Line 25400 – Capital gains deduction Page details Date modified: 2024-01-23 ...

Businesses – Corporations Guides RC4088 General Index of Financial Information (GIFI) RC4089 Guide to Form T1178, General Index of Financial Information – Short Form T4012 T2 Corporation – Income Tax Guide T4088 Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim T7B-CORP Corporation Instalment Guide T2 return and schedules Use these forms to prepare your Corporation income tax return. ... T2 Corporation Income Tax Return T2005 Agreement Among Associated Corporations to Allocate an Amount to Calculate Their Base Level Deduction T2SHORT T2 Short Return – For Eligible Corporations T2SCH1 Net Income (Loss) for Income Tax Purposes T2SCH2 Charitable Donations and Gifts T2SCH3 Dividends Received, Taxable Dividends Paid, and Part IV Tax Calculations T2SCH4 Corporation Loss Continuity and Application T2SCH5 Tax Calculation Supplementary – Corporations T2SCH6 Summary of Dispositions of Capital Property T2SCH7 Aggregate Investment Income and Income Eligible for the Small Business Deduction T2SCH8 Capital Cost Allowance (CCA) T2SCH9 Related and Associated Corporations T2SCH10 Cumulative Eligible Capital Deduction T2SCH11 Transactions with Shareholders, Officers or Employees T2SCH12 Resource-Related Deductions T2SCH13 Continuity of Reserves T2SCH14 Miscellaneous Payments to Residents T2SCH15 Deferred Income Plans T2SCH16 Patronage Dividend Deduction T2SCH17 Credit Union Deductions T2SCH18 Federal and Provincial or Territorial Capital Gains Refund T2SCH19 Non-Resident Shareholder Information T2SCH20 Part XIV Additional Tax on Non-Resident Corporations T2SCH21 Federal Foreign Income Tax Credits and Federal Logging Tax Credit T2SCH22 Non-Resident Discretionary Trust T2SCH23 Agreement Among Associated Canadian- Controlled Private Corporation to Allocate the Business Limit T2SCH24 First Time Filer after Incorporation, Amalgamation or Winding-up of a Subsidiary into a Parent T2SCH25 Investment in Foreign Affiliates T2SCH27 Calculation of Canadian Manufacturing and Processing Profits Deduction T2SCH28 Election not to be Associated Through a Third Corporation T2SCH29 Payments to Non-Residents T2SCH31 Investment Tax Credit – Corporations T2SCH33 Taxable Capital Employed in Canada – Large Corporations T2SCH34 Taxable Capital Employed in Canada – Financial Institutions T2SCH35 Taxable Capital Employed in Canada – Large Insurance Corporations T2SCH37 Calculation of Unused Surtax Credit T2SCH38 Part VI Tax on Capital of Financial Institutions T2SCH39 Agreement Among Related Financial Institutions – Part VI Tax T2SCH42 Calculation of Unused Part I Tax Credit T2SCH43 Calculation of Parts IV.1 and VI.1 Taxes T2SCH44 Non-Arm's Length Transactions T2SCH45 Agreement Respecting Liability for Part VI.1 Tax T2SCH46 Part II- Tobacco Manufacturers' Surtax T2SCH49 Agreement Among Associated Canadian-Controlled Private Corporations to Allocate the Expenditure Limit T2SCH50 Shareholder Information T2SCH53 General Rate Income Pool (GRIP) Calculation T2SCH54 Low Rate Income Pool (LRIP) Calculation T2SCH55 Part III.1 Tax on Excessive Eligible Dividend Designations T2SCH58 Canadian Journalism Labour Tax Credit T2SCH71 Income Inclusion for Corporations that are Members of Single-Tier Partnerships T2SCH72 Income Inclusion for Corporations that are Members of Multi-Tier Partnerships T2SCH73 Income Inclusion Summary for Corporations that are Members of Partnerships T2SCH88 Internet Business Activities T2SCH89 Request for Capital Dividend Account Balance Verification T2SCH91 Information Concerning Claims for Treaty-Based Exemptions T2SCH97 Additional Information On Non-Resident Corporations In Canada T2SCH100 Balance Sheet Information T2SCH101 Opening Balance Sheet Information T2SCH125 Income Statement Information T2SCH141 Notes Checklist T2SCH150 Net Income (Loss) for Income Tax Purposes for Life Insurance Companies T2SCH300 Newfoundland and Labrador Manufacturing and Processing Profits Tax Credit T2SCH301 Newfoundland and Labrador Research and Development Tax Credit T2SCH302 Additional Certificate Numbers for the Newfoundland and Labrador Film and Video Industry Tax Credit T2SCH303 Newfoundland and Labrador Direct Equity Tax Credit T2SCH304 Newfoundland and Labrador Resort Property Investment Tax Credit T2SCH305 Newfoundland and Labrador Capital Tax on Financial Institutions T2SCH306 Newfoundland and Labrador Capital Tax on Financial Institutions – Agreement among related corporations T2SCH307 Newfoundland and Labrador Corporation Tax Calculation T2SCH308 Newfoundland and Labrador Venture Capital Tax Credit T2SCH309 Additional Certificate Numbers for the Newfoundland and Labrador Interactive Digital Media Tax Credit T2SCH321 Prince Edward Island Corporate Investment Tax Credit T2SCH322 Prince Edward Island Corporation Tax Calculation T2SCH340 Nova Scotia Research and Development Tax Credit T2SCH341 Nova Scotia Corporate Tax Reduction for New Small Businesses T2SCH342 Nova Scotia Tax on Large Corporations T2SCH343 Nova Scotia Tax on Large Corporations – Agreement Among Related Corporations T2SCH344 Nova Scotia Manufacturing and Processing Investment Tax Credit T2SCH345 Additional Certificate Numbers for the Nova Scotia Film Industry Tax Credit T2SCH346 Nova Scotia Corporation Tax Calculation T2SCH347 Additional Certificate Numbers for the Nova Scotia Digital Media Tax Credit T2SCH348 Additional Certificate Numbers for the Nova Scotia Digital Animation Tax Credit (2015 and later tax years) T2SCH360 New Brunswick Research and Development Tax Credit T2SCH361 New Brunswick Tax on Large Corporations T2SCH362 New Brunswick Tax on Large Corporations – Agreement Among Related Corporations T2SCH365 Additional Certificate Numbers for the New Brunswick Film Tax Credit T2SCH366 New Brunswick Corporation Tax Calculation T2SCH367 New Brunswick Small Business Investor Tax Credit T2SCH380 Manitoba Research and Development Tax Credit T2SCH381 Manitoba Manufacturing Investment Tax Credit T2SCH382 Additional Certificate Numbers for the Manitoba Film and Video Production Tax Credit T2SCH383 Manitoba Corporation Tax Calculation T2SCH384 Manitoba Paid Work Experience Tax Credit T2SCH385 Manitoba Odour-Control Tax Credit T2SCH387 Manitoba Small Business Venture Capital Tax Credit T2SCH388 Manitoba Film and Video Production Tax Credit T2SCH389 Manitoba Book Publishing Tax Credit T2SCH390 Manitoba Cooperative Development Tax Credit T2SCH391 Manitoba Neighbourhoods Alive! Tax Credit T2SCH392 Manitoba Data Processing Investment Tax Credits T2SCH393 Manitoba Nutrient Management Tax Credit T2SCH394 Manitoba Rental Housing Construction Tax Credit T2SCH400 Saskatchewan Royalty Tax Rebate Calculation (Corporations) T2SCH401 Saskatchewan Manufacturing and Processing Tax Credit T2SCH402 Saskatchewan Manufacturing and Processing Investment Tax Credit T2SCH403 Saskatchewan Research and Development Tax Credit T2SCH404 Saskatchewan Manufacturing and Processing Profits Tax Reduction T2SCH410 Additional Certificate Numbers for the Saskatchewan Film Employment Tax Credit T2SCH411 Saskatchewan Corporation Tax Calculation T2SCH420 British Columbia Royalty and Deemed Income Rebate Calculation and Application (Corporations) T2SCH421 British Columbia Mining Exploration Tax Credit T2SCH424 British Columbia Two-Year Tax Holiday for New Small Businesses T2SCH426 British Columbia Manufacturing and Processing Tax Credit T2SCH427 British Columbia Corporation Tax Calculation T2SCH428 British Columbia Training Tax Credit T2SCH429 British Columbia Interactive Digital Media Tax Credit T2SCH430 British Columbia Shipbuilding and Ship Repair Industry Tax Credit T2SCH440 Yukon Manufacturing and Processing Profits Tax Credit T2SCH441 Yukon Mineral Exploration Tax Credit T2SCH442 Yukon Research and Development Tax Credit T2SCH443 Yukon Corporation Tax Calculation T2SCH444 Yukon Business Carbon Price Rebate T2SCH460 Northwest Territories Investment Tax Credit T2SCH461 Northwest Territories Corporation Tax Calculation T2SCH480 Nunavut Territory Investment Tax Credit T2SCH481 Nunavut Corporation Tax Calculation T2SCH490 Nunavut Business Training Tax Credit T2SCH500 Ontario Corporation Tax Calculation T2SCH501 Ontario Adjusted Taxable Income of Associated Corporations to Determine Surtax re Ontario Small Business Deduction T2SCH502 Ontario Tax Credit for Manufacturing and Processing T2SCH504 Ontario Resource Tax Credit and Ontario Additional Tax re Crown Royalties T2SCH506 Ontario Transitional Tax Debits and Credits T2SCH507 Ontario Transitional Tax Debits and Credits Calculation T2SCH508 Ontario Research and Development Tax Credit T2SCH510 Ontario Corporate Minimum Tax T2SCH511 Ontario Corporate Minimum Tax – Total Assets and Revenue for Associated Corporations T2SCH512 Ontario Special Additional Tax on Life Insurance Corporations (SAT) T2SCH513 Agreement Among Related Life Insurance Corporations (Ontario) T2SCH514 Ontario Capital Tax on Financial Institutions T2SCH515 Ontario Capital Tax on Other Than Financial Institutions T2SCH516 Capital Deduction Election of Associated Group for the Allocation of Net Deduction T2SCH517 Calculation of Ontario Capital Tax Investment Allowance for Financial Institutions T2SCH524 Ontario Specialty Types T2SCH525 Ontario Political Contributions Tax Credit T2SCH546 Corporations Information Act Annual Return for Ontario Corporations T2SCH548 Corporations Information Act Annual Return for Foreign Business Corporations T2SCH550 Ontario Co-operative Education Tax Credit T2SCH552 Ontario Apprenticeship Training Tax Credit T2SCH554 Ontario Computer Animation and Special Effects Tax Credit T2SCH556 Ontario Film and Television Tax Credit T2SCH558 Ontario Production Services Tax Credit T2SCH560 Ontario Interactive Digital Media Tax Credit T2SCH562 Ontario Sound Recording Tax Credit T2SCH564 Ontario Book Publishing Tax Credit T2SCH566 Ontario Innovation Tax Credit T2SCH568 Ontario Business Research Institute Tax Credit T2SCH569 Ontario Business-Research Institute Tax Credit Contract Information T2WS1 Calculating estimated tax payable and tax credits for 2018 T2WS2 Calculating monthly instalment payments for 2018 T2WS3 Calculating quarterly instalment payments for 2018 Elections T123 Election on Disposition of Canadian Securities T1169 Election on Disposition of Property by a Mutual Fund Corporation (or a Mutual Fund Trust) to a Mutual Fund Trust T1296 Election, or Revocation of an Election, to Report in a Functional Currency T2002 Election, or Revocation of an Election, Not to Be a Canadian-Controlled Private Corporation T2004 Election by a Credit Union to Allocate Taxable Dividends and Taxable Capital Gains to Member Credit Unions T2010 Election to Deduct Resource Expenses Upon Acquisition of Resource Property by a Corporation T2012 Election in Respect of a Capital Gains Dividend Under Subsection 130.1(4) T2022 Election in Respect of the Sale of Debts Receivable T2023 Election in Respect of Loans from Non-Residents T2027 Election to Deem Amount of Settlement of a Debt or Obligation T2034 Election to Establish Inventory Unit Prices for Animals T2054 Election for a Capital Dividend under Subsection 83(2) T2055 Election in respect of a Capital Gains Dividend Under Subsection 131(1) T2057 Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation T2058 Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation T2059 Election on Disposition of Property by a Taxpayer to a Canadian Partnership T2060 Election for Disposition of Property Upon Cessation of Partnership T2063 Election In Respect of a Capital Gains Dividend Under Subsection 133(7.1) T2067 Election Not To Be A Public Corporation T2073 Election to be a Public Corporation T2079 Election Re: Expropriation Assets Acquired as Compensation for or a Consideration for Sale of Foreign Property Taken by or Sold to Foreign Issuer T2100 Joint Election in Respect of an Insurance Business Transferred by a Non-Resident Insurer T2101 Election for Gains on Shares of a Corporation Becoming Public T2107 Election for a Disposition of Shares in a Foreign Affiliate T2143 Election Not To Be a Restricted Financial Institution T217 Election, or Revocation of an Election, to use the Mark-to-Market Method Other forms RC59 Business Consent for Access by Telephone and Mail RC342 Request by an Insolvency Practitioner for a Waiver of the Requirement to file a T2 Corporation Income Tax Return (pursuant to subsection 220(2.1) of the Income Tax Act (ITA)) RC366 Direct Deposit Request – GST/HST, Payroll and/or Corporation Income Tax RC431 Request for Re-appropriation of T2 Statute-barred Credits RC4649 Country-by-Country Report T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim T666 British Columbia Scientific Research and Experimental Development Tax Credit T1046 Designation of Resource Amount by an Original Owner T1131 Canadian Film or Video Production Tax Credit T1177 Film or Video Production Services Tax Credit T1178 General Index of Financial Information – Short T1196 British Columbia Film and Television Tax Credit T1197 British Columbia Production Services Tax Credit T1249 British Columbia Mining Exploration Tax Credit Partnership Schedule T1263 Third-party payments for scientific research and experimental development (SR&ED) T2047 Agreement in Respect of Unpaid Amounts T2156 Agreement to Transfer a Forgiven Amount Under Section 80.04 Other returns RC312 Reportable Transaction Information Return T183CORP Information Return for Corporations Filing Electronically T913 Part XI.2 Tax Return – Tax for the Disposition of Certain Properties T1134 Information Return Relating To Controlled and Not-Controlled Foreign Affiliates T2016 Part XIII Tax Return – Tax on income from Canada of approved non-resident insurer T2096 Part XII.1 Return – Tax On Carved-Out Income T2140 Part V Tax Return – Tax on Non-Qualified Investments of a Registered Charity T2141 Part II.1 Tax Return – Tax on Corporate Distributions T2142 Part XII.3 Tax Return – Tax on Investment Income of Life Insurers Report a problem or mistake on this page Thank you for your help! ...

Line 424 – Federal tax on split income Certain types of income of a child who was born in 1999 or later are treated differently. ... Forms and publications General Income Tax and Benefit Package – Guide, Returns, Schedules Form T1206, Tax on Split Income Related topics Line 120 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian Corporations Line 121 – Interest and other investment income Line 122 – Net partnership income: limited or non-active partners only Lines 135 to 143 – Self-employment income Date modified: 2017-01-03 ...

Example – For which spouse or common-law partner would it be more beneficial to claim the expenses? ... They incurred the following expenses: Rick – $1,500 Paula – $1,000 Jenny (their 16 year old daughter) – $1,800 Kyle (their 19 year old son) – $1,000 Total medical expenses = $5,300 Kyle is older than 18, so they will claim his expenses on line 331. ... Receipts – Receipts must show the name of the company or individual to whom the expense was paid. ...

Example – For which spouse or common-law partner would it be more beneficial to claim the expenses? ... They incurred the following expenses: Rick – $1,500 Paula – $1,000 Jenny (their 16 year old daughter) – $1,800 Kyle (their 19 year old son) – $1,000 Total medical expenses = $5,300 Kyle is older than 18, so they will claim his expenses on line 331. ... Receipts – Receipts must show the name of the company or individual to whom the expense was paid. ...

Fill out the slips and summaries Fill out the slips and summaries T4 slip – Employers T4 Summary – Employers T4A slip – Payers T4A Summary – Payers T4A-RCA slip T4A-RCA Summary T4A-NR slip T4A-NR Summary T1204 slip T1204 Summary T5018 slip T5018 Summary When to file information returns How to file information returns Distribute the slips Receiving your notice of assessment- PD7D Make corrections after filing T4A slip – Information for payers You may be looking for: T4A slip – Information for individuals On this page What is a T4A slip When to issue What to report How to fill out What is a T4A slip A T4A slip identifies amounts paid during the calendar year for certain types of income from many different sources including self-employed commissions and RESP educational assistance payments. ... Box 012 – Social insurance number (SIN) Enter the SIN provided by the recipient. ... Box 048 – Fees for services Report any fees or other amounts paid for services. ...