Claiming deductions, credits, and expenses – Personal income tax
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Personal income tax
Claiming deductions, credits, and expenses
Find deductions, credits, and expenses you can claim on your tax return to help reduce the amount of tax you have to pay.
Services and information
All deductions, credits, and expenses
Review all deductions, credits, and expenses you may claim when completing your tax return to reduce your tax owed
Family, child care, and caregivers deductions and credits
Claim amounts for your children, eligible dependants, and spouse or common-law partner
Education deductions and credits
Find out if you can claim amounts for post-secondary and adult basic education, for yourself and others
Disability deductions and credits
How to claim amounts for someone with an impairment in physical or mental functions
Pension and savings plans deductions and credits
Claim amounts for pension and savings income, contributions to CPP, QPP, and RRSPs
Employment expenses and credits
How to claim common deductions and credits related to your employment income
Provincial and territorial tax and credits for individuals
Find out about provincial or territorial income tax and credits
Features
Page details
2026-01-20
Directory
- CRA Website (new)
- canada.ca/en/revenue-agency
- SERVICES
- TAX
- INDIVIDUALS
- All about your tax return
- TAX-RETURN
- Claiming deductions, credits, and expenses – Personal income tax
- Capital cost allowance (CCA)
- Capital cost allowance (CCA)
- Employee GST/HST rebate
- Employee GST/HST rebate
- Home office expenses for employees
- Home office expenses for employees
- Line 21900 – Moving expenses: Ineligible moving expenses
- Motor vehicle expenses
- Motor vehicle expenses
- general
- About the digital news subscription tax credit
- Amounts which cannot be claimed as tuition fees
- Amounts which cannot be claimed as tuition fees
- Apprenticeship job creation tax credit
- Apprenticeship Job Creation Tax Credit
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?
- Are your expenses eligible?
- Atlantic investment tax credit
- Atlantic investment tax credit
- Attendant care and care in a facility
- Attendant care and care in a facility
- Authorized medical practitioners for the purposes of the medical expense tax credit
- Authorized medical practitioners for the purposes of the medical expense tax credit
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim an amount for an eligible dependant (line 30400)?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim moving expenses?
- Can you claim the amount for an eligible dependant?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the caregiver amount (line 315)?
- Can you claim the pension income amount?
- Can you claim the pension income amount?
- Can you claim the pension income amount?
- Can you claim the pension income amount?
- Can you claim the pension income amount?
- Can you claim the pension income amount?
- Can you claim the pension income amount?
- Can you claim the pension income amount?
- Can you claim the pension income amount?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 326)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 326)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 326)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 326)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner (line 32600)?
- Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Capital gains are eligible for the capital gains deduction
- Capital gains realized on gifts of certain capital property
- Capital gains realized on gifts of certain capital property
- Chart 4 - Applying net capital losses of other years to 2019
- Chart 4 - Applying net capital losses of other years to 2019
- Chart 4 – Applying net capital losses of other years to 2024
- Chart 5 – Applying net capital losses of other years to 2024 (for taxpayers with a pre-1986 capital loss balance)
- Chart 6 - How to claim an allowable business investment loss
- Chart 6 – How to claim an allowable business investment loss
- Children's Fitness Tax Credit Eligibility Checklist
- Claiming a capital gains deduction
- Commission employees
- Commission employees
- Completing Schedule 11
- Completing Schedule 11
- Completing your Schedule 9
- Completing your Schedule 9
- Completing your tax return
- Completing your tax return
- Completing your tax return
- Completing your tax return
- Completing your tax return
- Completing your tax return
- Completing your tax return
- Completing your tax return
- Completing your tax return
- Definitions for capital gains deduction
- Definitions for capital gains deductions
- Definitions for education and textbook amount
- Definitions for education and textbook amount
- Details of medical expenses
- Details of medical expenses
- Determine who can claim the deduction - Line 21400 – Child care expenses
- Determine who can claim the deduction - Line 21400 – Child care expenses
- Did your expenses happen during the adoption period?
- Do you want to contribute more?
- Education amount
- Education amount
- Eligibility
- Eligibility
- Eligibility
- Eligibility requirements (clergy)
- Eligibility requirements (clergy)
- Eligible amount of the gift
- Eligible tuition fees
- Eligible tuition fees
- Employed apprentice mechanics
- Employed apprentice mechanics
- Employed artists
- Employed artists
- Employed tradespersons
- Employed tradespersons (including apprentice mechanics)
- Example of a receipt for licensing examination fees
- Example of a receipt for licensing examination fees
- Expenses you can claim - Multigenerational home renovation tax credit (MHRTC)
- Expenses you can claim - Multigenerational home renovation tax credit (MHRTC) – Personal income tax
- Expenses you can claim – Line 21400 – Child care expenses
- Expenses you can claim – Line 21400 – Child care expenses
- Find out if you qualify for the supplement for residents of small and rural communities
- Find out if you qualify for the supplement for residents of small and rural communities
- First-time donor’s super credit
- First-time donor’s super credit
- Forestry operations
- Forestry operations
- Gifts you can claim
- Have you contributed too much?
- How do you claim the deduction?
- How much you can get
- How to claim
- How to claim
- How to claim - Multigenerational Home Renovation Tax Credit (MHRTC)
- How to claim – Line 21400 – Child care expenses
- How to claim – Line 21400 – Child care expenses
- Important update for educational institutions
- Information for organizations providing prescribed programs of artistic, cultural, recreational, or developmental activity
- Information for organizations providing prescribed programs of physical activity
- Keeping records
- Keeping records
- Line 21400 - Completing your tax return
- Line 21400 - Completing your tax return
- Line 21400 - For whom can you claim child care expenses?
- Line 21400 - For whom can you claim child care expenses?
- Line 21400 - What are child care expenses?
- Line 21400 - What are child care expenses?
- Line 21400 - What payments can you claim?
- Line 21400 - What payments can you claim?
- Line 21400 - What payments you cannot claim?
- Line 21400 - What payments you cannot claim?
- Line 21400 - Who can claim child care expenses?
- Line 21400 - Who can claim child care expenses?
- Line 21400 – For whom can you claim child care expenses?
- Line 21400 – What payments can you not claim?
- Line 21900 – Are you a full-time student?
- Line 21900 – Are you a full-time student?
- Line 21900 – Are you employed or self-employed?
- Line 21900 – Are you employed or self-employed?
- Line 21900 – Completing your tax return
- Line 21900 – Completing your tax return
- Line 21900 – Expenses you can deduct
- Line 21900 – Expenses you can deduct
- Line 21900 – Expenses you cannot deduct
- Line 21900 – Expenses you cannot deduct
- Line 21900 – Moving expenses: Are you a full-time student?
- Line 21900 – Moving expenses: Are you employed or self-employed?
- Line 21900 – Moving expenses: Completing your tax and benefit return
- Line 21900 – Moving expenses: Eligible moving expenses
- Line 21900 – Moving expenses: Where did you move?
- Line 21900 – Where did you move?
- Line 21900 – Where did you move?
- Line 222 - Calculating your contributions
- Line 22200 - Deduction for CPP or QPP contributions on self-employment income and other earnings: Making additional CPP contributions
- Line 22200 - Making additional CPP contributions
- Line 22200 - Making additional CPP contributions
- Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings: Calculating your contributions
- Line 23200 - Income amounts repaid
- Line 23200 - Income amounts repaid
- Line 23200 - Legal fees
- Line 23200 - Legal fees
- Line 23200 - Other deductible amounts
- Line 23200 - Other deductible amounts
- Line 23200 – Other deductions: Income amounts repaid
- Line 23200 – Other deductions: Legal fees
- Line 23200 – Other deductions: Other deductible amounts
- Line 23210 – Federal COVID-19 benefits repayment
- Line 23500 - Employment insurance (EI) benefits repayment
- Line 23500 - Employment insurance (EI) benefits repayment
- Line 23500 - Old age security (OAS) benefits repayment
- Line 23500 - Old age security (OAS) benefits repayment
- Line 23500 – Social benefits repayment: Employment insurance (EI) benefits repayment
- Line 23500 – Social benefits repayment: Old age security (OAS) benefits repayment
- Line 25500 - Can you claim the deduction for travel benefits?
- Line 25500 - Can you claim the deduction for travel benefits?
- Line 25500 - Completing your tax return
- Line 25500 - Completing your tax return
- Line 25500 - Determine your maximum deduction
- Line 25500 - Do you qualify for the northern residents deductions?
- Line 25500 - Do you qualify for the northern residents deductions?
- Line 25500 - How much can you claim as a deduction for travel benefits?
- Line 25500 - How much can you claim as a deduction for travel benefits?
- Line 25500 - How to calculate the residency deduction
- Line 25500 - How to calculate the residency deduction
- Line 25500 - Places located in prescribed zones
- Line 25500 - Places located in prescribed zones
- Line 25500 - Prescribed Zones - Alberta
- Line 25500 - Prescribed Zones - Alberta
- Line 25500 - Prescribed Zones - British Columbia
- Line 25500 - Prescribed Zones - British Columbia
- Line 25500 - Prescribed Zones - Manitoba
- Line 25500 - Prescribed Zones - Manitoba
- Line 25500 - Prescribed Zones - Newfoundland and Labrador
- Line 25500 - Prescribed Zones - Newfoundland and Labrador
- Line 25500 - Prescribed Zones - Nova Scotia
- Line 25500 - Prescribed Zones - Nova Scotia
- Line 25500 - Prescribed Zones - Ontario
- Line 25500 - Prescribed Zones - Ontario
- Line 25500 - Prescribed Zones - Quebec
- Line 25500 - Prescribed Zones - Quebec
- Line 25500 - Prescribed Zones - Saskatchewan
- Line 25500 - Prescribed Zones - Saskatchewan
- Line 25500 - Prescribed Zones - Yukon, Nunavut, and the Northwest Territories
- Line 25500 - Prescribed Zones - Yukon, Nunavut, and the Northwest Territories
- Line 25500 – Calculate your residency deduction
- Line 25500 – Calculate your travel deduction
- Line 25500 – Completing your tax return
- Line 25500 – Determine if you qualify
- Line 25500 – Places located in prescribed zones
- Line 25500 – Prescribed Zones – Alberta
- Line 25500 – Prescribed Zones – British Columbia
- Line 25500 – Prescribed Zones – Manitoba
- Line 25500 – Prescribed Zones – Newfoundland and Labrador
- Line 25500 – Prescribed Zones – Nova Scotia
- Line 25500 – Prescribed Zones – Ontario
- Line 25500 – Prescribed Zones – Quebec
- Line 25500 – Prescribed Zones – Saskatchewan
- Line 25500 – Prescribed Zones – Yukon, Nunavut, and the Northwest Territories
- Line 25600 - Adult basic education tuition assistance
- Line 25600 - Adult basic education tuition assistance
- Line 25600 - Employees of prescribed international organizations
- Line 25600 - Employees of prescribed international organizations
- Line 25600 - Exempt foreign income
- Line 25600 - Exempt foreign income
- Line 25600 - Vow of perpetual poverty
- Line 25600 - Vow of perpetual poverty
- Line 25600 – Additional deductions: Adult basic education tuition assistance
- Line 25600 – Additional deductions: Employees of prescribed international organizations
- Line 25600 – Additional deductions: Exempt foreign income
- Line 25600 – Additional deductions: Vow of perpetual poverty
- Line 30400 - Amount for an eligible dependant: Can you claim an amount for an eligible dependant?
- Line 30400 – Amount for an eligible dependant: Can you claim an amount for an eligible dependant?
- Line 30400 – Amount for an eligible dependant: Can you claim an amount for an eligible dependant?
- Line 30400 – Amount for an eligible dependant: Can you claim an amount for an eligible dependant?
- Line 30400 – Amount for an eligible dependant: Can you claim an amount for an eligible dependant?
- Line 30400 – Amount for an eligible dependant: Can you claim the amount for an eligible dependant?
- Line 30400 – Amount for an eligible dependant: Completing your tax return
- Line 30400 – Amount for an eligible dependant: Situations where you cannot claim the amount for an eligible dependant
- Line 30800 – Base CPP or QPP contributions through employment income: Completing your tax return
- Line 30800 – Base CPP or QPP contributions through employment income: Making additional CPP contributions
- Line 30800 – Base CPP or QPP contributions through employment income: Overpayment
- Line 31200 - Employment insurance premiums through employment - Examples
- Line 31200 - Employment insurance premiums through employment - Examples
- Line 31200 – Employment insurance premiums through employment: Examples
- Line 31270 – Home buyers' amount: Completing your tax return
- Line 31270 – Home buyers' amount: Persons with disabilities
- Line 31270 – Home buyers' amount: Qualifying home
- Line 31300 – Adoption expenses: Are your expenses eligible?
- Line 31300 – Adoption expenses: Completing your tax return
- Line 31300 – Adoption expenses: Did your expenses happen during the adoption period?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Can you claim the pension income amount?
- Line 31400 – Pension income amount: Completing your tax return
- Line 31400 – Pension income amount: Which pension or annuity income qualifies for the pension income amount?
- Line 32600 – Amounts transferred from your spouse or common-law partner: Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Line 32600 – Amounts transferred from your spouse or common-law partner: Completing your tax return
- Line 32600 – Can you claim the transfer of certain amounts from your spouse or common-law partner?
- Line 41700 – Minimum tax
- Line 47556 – Return of fuel charge proceeds to farmers tax credit
- Line 47557 – Air quality improvement tax credit
- Lines 21699 and 21700 - What happens when you have an ABIL?
- Lines 21699 and 21700 - What happens when you have an ABIL?
- Lines 21699 and 21700 - What is a business investment loss?
- Lines 21699 and 21700 - What is a business investment loss?
- Lines 21699 and 21700 – What happens when you have an allowable business investment loss (ABIL)?
- Lines 21699 and 21700 – What is a business investment loss?
- Meal and vehicle rates for previous years
- Meal and vehicle rates for previous years
- Meal and vehicle rates used to caclulate travel expenses for 2019
- Meal and vehicle rates used to calculate travel expense for 2004
- Meal and vehicle rates used to calculate travel expense for 2004
- Meal and vehicle rates used to calculate travel expense for 2005
- Meal and vehicle rates used to calculate travel expense for 2005
- Meal and vehicle rates used to calculate travel expenses
- Meal and vehicle rates used to calculate travel expenses for 2006
- Meal and vehicle rates used to calculate travel expenses for 2006
- Meal and vehicle rates used to calculate travel expenses for 2007
- Meal and vehicle rates used to calculate travel expenses for 2007
- Meal and vehicle rates used to calculate travel expenses for 2008
- Meal and vehicle rates used to calculate travel expenses for 2008
- Meal and vehicle rates used to calculate travel expenses for 2009
- Meal and vehicle rates used to calculate travel expenses for 2009
- Meal and vehicle rates used to calculate travel expenses for 2010
- Meal and vehicle rates used to calculate travel expenses for 2010
- Meal and vehicle rates used to calculate travel expenses for 2011
- Meal and vehicle rates used to calculate travel expenses for 2011
- Meal and vehicle rates used to calculate travel expenses for 2012
- Meal and vehicle rates used to calculate travel expenses for 2012
- Meal and vehicle rates used to calculate travel expenses for 2013
- Meal and vehicle rates used to calculate travel expenses for 2013
- Meal and vehicle rates used to calculate travel expenses for 2014
- Meal and vehicle rates used to calculate travel expenses for 2014
- Meal and vehicle rates used to calculate travel expenses for 2015
- Meal and vehicle rates used to calculate travel expenses for 2015
- Meal and vehicle rates used to calculate travel expenses for 2016 and previous years
- Meal and vehicle rates used to calculate travel expenses for 2017 and previous years
- Meal and vehicle rates used to calculate travel expenses for 2017 and previous years
- Meal and vehicle rates used to calculate travel expenses for 2018
- Meal and vehicle rates used to calculate travel expenses for 2018
- Meal and vehicle rates used to calculate travel expenses for 2019 and previous years
- Meal and vehicle rates used to calculate travel expenses for 2023
- Meal-vehicle-rates-used-calculate-travel-expenses-2016
- Meal-vehicle-rates-used-calculate-travel-expenses-2016
- Net capital losses of other years
- Net capital losses of other years
- Net income level where the recipient is not eligible to receive the Canada workers benefit
- Persons with disabilities
- Prescribed program
- Prescribed program
- Qualifying home
- Questions and answers about child care expenses
- Questions and answers about child care expenses
- Questions and answers about Line 206 – Pension adjustment
- Questions and answers about Line 206 – Pension adjustment
- Questions and answers about Line 208 – RRSP deduction
- Questions and answers about Line 208 – RRSP deduction
- Questions and answers about Line 20800 – RRSP deduction
- RC210, Advanced Canada workers benefit advance payments (ACWB) statement
- Recognized educational institutions outside Canada
- Recognized educational institutions outside Canada
- Salaried employees
- Salaried employees
- Simplified Northern Residents Travel Deduction
- Subtotal on the return
- Supplies - Employment expenses
- Supplies - Employment expenses
- Textbook amount
- Textbook amount
- Transferring and carrying forward amounts
- Transferring and carrying forward amounts
- Transportation employees
- Transportation employees
- What are the situations in which you cannot claim the amount for an eligible dependant?
- What do you need to support your claim?
- What is the capital gains deduction limit?
- What is the capital gains deduction limit?
- What is the eligible amount of my gift?
- What's new for donations and gifts
- What's new for donations and gifts
- What's new for other employment expenses
- What's new for other employment expenses
- Which capital gains are eligible for the capital gains deduction?
- Which donations can I claim?
- Which pension or annuity income qualifies for the pension income amount?
- Who can claim
- Who can claim - Multigenerational Home Renovation Tax Credit (MHRTC)
- Who can claim?
- Who is eligible
- Who is eligible to claim the capital gains deduction
- Who is eligible to claim the capital gains deduction?
- Who is eligible – Line 21400 – Child care expenses
- Who is eligible – Line 21400 – Child care expenses