On this page…

• What amounts can you claim?
• Schedule B, Allowable Amount of Non-Refundable Tax Credits
• Amounts for non-resident dependants
• Line 300 - Basic personal amount
• Line 301 - Age amount
• Line 303 - Spouse or common-law partner amount
  • Net income of spouse or common-law partner
• Line 305 - Amount for an eligible dependant
  • How to claim
• line 367 - Amount for children born in 1990 or later
• Line 306 - Amount for infirm dependants age 18 or older
  • How to claim
• Line 308 - CPP or QPP contributions through employment
  • Request for refund of CPP contributions
  • Making additional CPP contributions
• Line 310 - CPP or QPP contributions on self-employment and other earnings
• Line 312 - Employment Insurance premiums
  • Insurable earnings
  • Request for refund of EI contributions
• 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 363 - Canada employment amount
• Line 364 - Public transit passes amount
• Line 365 - Children's fitness amount
  • Prescribed Program
• Line 313 - Adoption expenses
  • Eligible adoption expenses:
• Line 314 - Pension income amount
• Line 315 - Caregiver amount
• Line 316 - Disability amount
  • Supplement for persons under 18
  • How to claim
• Line 318 - Disability amount transferred from a dependant
  • How to claim
• Line 319 - Interest paid on your student loans
• Line 323 - Tuition, education, and textbook amounts
  • Eligible tuition fees
  • Forms
  • Education amount
  • Textbook amount
  • Transferring and carrying forward amounts
• Line 324 - Tuition and education amounts transferred from a child
  • How to claim
• 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 1991 or later
  • Eligible medical expenses
• Line 331 - Allowable amount of medical expenses for other dependants
• Line 349 - Donations and gifts
  • Allowable charitable donations and government gifts (line 340 of Schedule 9)
  • Qualified donees
  • Cultural and ecological gifts (line 342 of Schedule 9)
• Line 363 - Canada employment amount
• Line 364 - Public transit amount
• line 365 - Children's fitness amount
  • Prescribed Program
• line 367 - Amount for children born in 1990 or later
• 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

These credits reduce your federal tax. However, if the total of these credits is more than your federal tax, you will not get a refund for the difference. If, after you have read the information in this guide, you need more details about claiming the amounts on lines 300, 301, 303, 305, and 306, see Interpretation Bulletin IT-513, Personal Tax Credits.

⬤▮▲What amounts can you claim?

Deemed residents - You can claim all the non-refundable tax credits that apply to you.

Non-residents and non-residents electing under section 217 and/or section 216.1 - The non-refundable tax credits that you can claim depend on the portion of net world income (line 14 of Schedule A) that is included in net income (line 236) on your return.

For more information, see the following section. You can also refer to Schedule B.

Note
To complete Schedule B, you will first need to complete Schedule A.

▮▲Schedule B, Allowable Amount of Non-Refundable Tax Credits

To determine the amount of non-refundable tax credits that you can claim and to calculate your allowable amount of non-refundable tax credits, complete Schedule B.

You are a non-resident not electing under section 217 - Complete Part A of Schedule B. If line A is 90% or more, you can claim all the non-refundable tax credits that apply to you. Your allowable amount of non-refundable tax credits is the amount on line 350 of your Schedule 1.

If you do not meet this 90% rule, you can claim only the non-refundable tax credits on lines 316, 319, 323 (other than the education and textbook amounts), and 349 if they apply to you. Your allowable amount of non-refundable tax credits will be the total of these credits multiplied by the rate on Schedule B.

You are a non-resident electing under section 217 - You can claim all the non-refundable tax credits that apply on Schedule 1. However, your allowable amount of non-refundable tax credits may be limited.

Complete Part B of Schedule B. If line A is 90% or more, your allowable amount of non-refundable tax credits is the amount on line 350 of your Schedule 1.

If you do not meet this 90% rule, your allowable amount of non-refundable tax credits is the lesser of a) or b) :

⬤▮▲Amounts for non-resident dependants

You may be able to claim an amount for certain dependants who live outside Canada if they depended on you for support.

If the dependants already have enough income or assistance for a reasonable standard of living in the country in which they live, we do not consider them to depend on you for support. Also, we do not consider gifts you send them to be support.

Include proof of your payment of support with your return. The proof of payment has to show your name, the amount, the date of the payment, and the dependant's name and address. If you sent the funds to a guardian, the guardian's name and address also have to appear on the proof of payment.

⬤▮▲Line 300 - Basic personal amount

Claim $9,600.

⬤▮▲Line 301 - Age amount

If you were 65 or older on December 31, 2008, and your net world income (line 236 of your return) was:

• $31,524 or less, enter $5,276 on line 301;
• more than $31,524, but less than $66,697, complete the chart for line 301 on the Federal Worksheet to calculate your claim; or
• $66,697 or more, you cannot claim the age amount.

If you are a deemed resident of Canada, your net world income is the amount on line 236 of your return. If you are a non-resident of Canada or non-resident of Canada filing under section 217, your net world income is the amount on line 14 of Schedule A, Statement of World Income.

Make sure you enter your date of birth in the "Information about you" area on page 1 of your return.

Tax Tip
You may be able to transfer all or part of your age amount to your spouse or common-law partner or to claim all or part of his or her age amount. See line 326 for details.

⬤▮▲Line 303 - Spouse or common-law partner amount

You can claim this amount if, at any time in the year, you supported your spouse or common-law partner (see Marital status) and his or her net world income (see next section) was less than $9,600. Calculate your amount on line 303 of your Schedule 1.

Make sure you enter the information concerning your spouse or common-law partner in the Identification area on page 1 of your return if you were married or living common-law on December 31, 2008. In certain situations, the net world income of your spouse or common-law partner must be indicated even if your marital status has changed. See "Net world income of spouse or common-law partner" below. Both of you cannot claim this amount for each other for the same year.

If you were required to make support payments to your current or former spouse or common-law partner, and you were separated for only part of 2008 because of a breakdown in your relationship, you have a choice. You can claim either the deductible support amounts paid in the year to your spouse or common-law partner on line 220, or an amount on line 303 for your spouse or common-law partner, whichever is better for you. If you reconciled with your spouse or common-law partner before the end of 2008, you could claim an amount on line 303, and any allowable amounts on line 326.

Net world income of spouse or common-law partner

If your spouse or common-law partner was a deemed resident of Canada in 2008, his or her net world income is the amount on line 236 of your spouse's or common-law partner's return, or the amount that it would be if he or she filed a return.

If your spouse or common-law partner was a non-resident of Canada in 2008, his or her net world income is his or her net income for 2008 from all sources both inside and outside Canada.

If you were living with your spouse or common-law partner on December 31, 2008, use his or her net world income for the whole year. This applies even if you got married or back together with your spouse in 2008, or you became a common-law partner or started to live with your common-law partner again (see Marital status).

If you separated in 2008 because of a breakdown in your relationship and were not back together on December 31, 2008, reduce your claim only by your spouse's or common-law partner's net world income before the separation. In either case, enter, in the "Information about your spouse or common-law partner" area on page 1 of your return, the amount you use to calculate your claim, even if it is zero.

Tax Tip
If you cannot claim the amount on line 303 (or you have to reduce your claim) because of dividends your spouse or common-law partner received from taxable Canadian corporations, you may be able to reduce your tax if you report all of your spouse's or common-law partner's dividends. See line 120 for details.

⬤▮▲Line 305 - Amount for an eligible dependant

You may be able to claim this amount if, at any time in the year, you met all of the following conditions at once:

• you did not have a spouse or common-law partner or, if you did, you were not living with, supporting, or being supported by that person;
• you supported a dependant in 2008; and
• you lived with the dependant (in most cases in Canada) in a home that you maintained. You cannot claim this amount for a person who was only visiting you.

In addition, at the time you met the previous conditions, the dependant also must have been either:

• your parent or grandparent by blood, marriage, common-law partnership, or adoption; or
• your child, grandchild, brother, or sister by blood, marriage, common-law partnership, or adoption and either under 18, or mentally or physically impaired.

Notes
Your dependant may live away from home while attending school. If the dependant ordinarily lived with you when not in school, we consider that dependant to live with you for the purposes of this amount.

For the purposes of this claim, your child is not required to have lived in Canada, but still must have lived with you. This would be possible, for example, if you were living in another country with your child.

Even if all of the preceding conditions have been met, you cannot claim this amount if any of the following apply:

• You are claiming a spouse or common-law partner amount (line 303).
• The person for whom you want to claim this amount is your common-law partner. However, you may be able to claim the amount on line 303.
• Someone else in your household is making this claim. Each household is allowed only one claim for this amount, even if there is more than one dependant in the household.
• The claim is for a child for whom you were required to make support payments for 2008. However, if you were separated from your spouse or common-law partner for only part of 2008 due to a breakdown in your relationship, you can still claim an amount for that child on line 305 (plus any allowable amounts on lines 306, 315, and 318) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220. You may claim whichever is better for you.

Note
If you and another person were required to make support payments for the child for 2008 and as a result, no one would be entitled to claim the amount for an eligible dependant for the child, you can still claim this amount providing you and the other person(s) paying support agree that you will be the one to making the claim. If you cannot agree who will claim this amount for the child, neither of you can make the claim.

How to claim

Calculate your dependant's net world income. If your dependant is a deemed resident of Canada, his or her net world income is the amount on line 236 of his or her return, or the amount that it would be if he or she filed a return. If your dependant is a non-resident of Canada, his or her net world income is his or her net income for 2008 from all sources both inside and outside Canada. If your dependant's net world income was less than $9,600, calculate your amount on line 305 of your Schedule 1.

Complete the appropriate part of Schedule 5, and attach it to your return.

Notes
You cannot split this amount with another person. Once you claim this amount for a dependant, no one else can claim this amount or an amount on line 306 for that dependant.

If you and another person both can claim this amount for the same dependant (such as shared custody of a child) but cannot agree who will claim the amount, neither of you can make the claim.

Tax Tip
If the dependant has an impairment, see Guide RC4064, Medical and Disability-Related Information, for details about different amounts you may be able to claim.

⬤▮▲Line 367 - Amount for children born in 1991 or later

You can claim $2,038 for each of your or your spouse's or common-law partner's children who are under 18 years of age at the end of the year.

The full amount can be claimed in the year of the child's birth, death, or adoption.

If the child resides with both parents throughout the year, either you or your spouse or common-law partner can make the claim.

Notes
If you are making this claim for more than one child, either you or your spouse or common-law partner must make the claim for all children under 18 years of age at the end of the year and resided with both of you throughout the year.

If you have shared custody of the child throughout the year but cannot agree who will claim the amount, neither of you can make the claim.

If the child does not reside with both parents throughout the year, the parent or the spouse or common-law partner who claims the amount for an eligible dependant (see line 305) for that child, can make the claim.

Notes
You can still claim this amount for the child if you were unable to claim for an eligible dependant because:

• the child's net income was more than $9,600; or
• you are already claiming the amount for an eligible dependant for another child.

If you have shared custody of the child throughout the year, but cannot agree who will claim the amount, neither one of you can make the claim.

If you and another person were required to make support payments for the child in 2008 and, as a result, no one would be entitled to claim either this amount or the amount for an eligible dependant for the child, you can still claim this amount providing you and the other person(s) paying support agree you will be the one making the claim. If you cannot agree who will claim the amounts for the child, neither of you can make the claim.

Tax Tip
You may be able to transfer all or part of this amount to your spouse or common-law partner or to claim all or part of his or her amount. See line 326 for details.

⬤▮▲Line 306 - Amount for infirm dependants age 18 or older

You can claim an amount up to a maximum of $4,095 for each of your or your spouse's or common-law partner's dependent children or grandchildren only if that child or grandchild had a mental or physical impairment and was born in 1990 or earlier.

You can also claim an amount for more than one person as long as each one meets all of the following conditions. The person must have been:

• your or your spouse's or common-law partner's parent, grandparent, brother, sister, aunt, uncle, niece, or nephew;
• born in 1990 or earlier;
• mentally or physically impaired;
• dependent on you, or on you and others, for support; and
• living in Canada or outside Canada if a deemed resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you.

Notes
A parent includes someone on whom you were completely dependent and who had custody and control of you when you were under 19 years of age.

A child can include someone older than you who has become dependent on you.

If, for a particular dependant, anyone other than you is claiming an amount on line 305, or anyone (including you) can claim an amount on line 315, you cannot claim an amount on line 306 for that dependant. If you are claiming an amount on line 305 for a dependant who is impaired and age 18 or older, you also may be able to claim a part of the amount on line 306 for that dependant.

You can claim an amount only if the dependant's net world income (see "How to claim" below) is less than $9,906.

If you were required to make support payments for that child, you cannot claim an amount on line 306 for that child. However, if you were separated from your spouse or common-law partner for only part of 2008 due to a breakdown in your relationship, you can still claim an amount for that child on line 306 (plus any allowable amounts on lines 305 and 318) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220. You may claim whichever is better for you.

How to claim

• For each of your dependants, calculate his or her net world income (see "Net world income" below). Complete the chart for line 306 on the Federal Worksheet to calculate your claim.
• Complete the appropriate part of Schedule 5, and attach it to your return. You also should have a signed statement from a medical doctor that gives the nature, commencement, and duration of the dependant's impairment. Keep the statement in case we ask to see it.

Net world income - If your dependant is a deemed resident of Canada, his or her net world income is the amount on line 236 of his or her return, or the amount that it would be if he or she filed a return. If your dependant is a non-resident of Canada, his or her net world income is his or her net income for 2008 from all sources both inside and outside Canada.

Claims made by more than one person - If you and another person support the same dependant, you can split the claim for that dependant. However, the total of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.

Tax Tip
See Guide RC4064, Medical and Disability-Related Information, for details about different amounts you may be able to claim.

⬤▲Line 308 - CPP or QPP contributions through employment

Claim, in dollars and cents, the total of the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions shown in boxes 16 and 17 of your T4 slips. Do not enter more than $2,049.30.

If you contributed to the QPP in 2008 and do not have to file a return for the province of Quebec for 2008, treat those contributions as if you made them to the CPP. Attach to your return the Relevé 1 slip your employer sent you.

If you contributed more than $2,049.30, enter the excess amount on line 448 of your return. We will refund this overpayment to you, or use it to reduce your balance owing. However, if you have to file a return for the province of Quebec for 2008, and contributed more than $2,049.30, claim the overpayment on your provincial income tax return for Quebec.

You may have an overpayment, even if you contributed $2,049.30 or less. For example:

• In 2008, you may have been a CPP participant and either turned 18 or 70, or received a CPP retirement or disability pension.
• In 2008, you may have been a QPP participant and either turned 18 or received a QPP disability pension.
• From all your T4 slips for 2008, the total of amounts in box 14 may be more than the total of amounts in box 26. If box 26 of one of the slips is blank, use the amount in box 14.

You can calculate your overpayment, if any, using Form T2204, Employee Overpayment of 2008 Canada Pension Plan Contributions and 2008 Employment Insurance Premiums.

Request for refund of CPP contributions

Under the Canada Pension Plan, a request for a refund of CPP over-contributions must be made within four years after the end of the year for which the request is being made.

Making additional CPP contributions

You may not have contributed to the CPP for certain income you earned through employment, or you may have contributed less than you were required. This can happen if any of the following apply:

• You had more than one employer in 2008.
• You had income, such as tips, from which your employer did not have to withhold contributions.
• You were in a type of employment that was not covered under CPP rules, such as casual employment.

Generally, if the total of your CPP and QPP contributions through employment, as shown in boxes 16 and 17 of your T4 slips, is less than $2,049.30, you can contribute 9.9% on any part of the income on which you have not already made contributions. The maximum income for 2008 for which you can contribute to the CPP is $44,900. Making additional contributions may increase the pension you receive later.

To make additional CPP contributions for 2008, complete Schedule 8 and Form CPT20, Election to Pay Canada Pension Plan Contributions to calculate the amount of the additional contributions and claim the appropriate amounts at lines 222 and 310. Attach a copy of Schedule 8 and Form CPT20 to your return, or send Form CPT20 to us separately on or before June 15, 2010. Form CPT20 lists the eligible employment income on which you can make additional CPP contributions.

Tax-exempt employment income earned by a registered Indian - If you are a registered Indian with tax-exempt employment income, and there is no amount in box 16 or 17 of your T4 slip, you may also be able to contribute to the CPP on this income.

⬤Line 310 - CPP or QPP contributions on self-employment and other earnings

Claim, in dollars and cents, the same amount you claimed on line 222 of your return.

⬤▲Line 312 - Employment Insurance premiums

If you do not have to file a return for the province of Quebec for 2008, claim, in dollars and cents, the total of the amount shown in box 18 of all your T4 slips. If you contributed to a provincial parental insurance plan (PPIP) in 2008, also include the total of the amount shown in box 55 of all your T4 slips on this line. Attach to your return the Relevé 1 slip your employer sent you. Do not enter more than $711.03.

If you contributed more than $711.03, enter, in dollars and cents, the excess amount on line 450 of your return. We will refund this overpayment to you, or use it to reduce your balance owing.

Under proposed legislation, if you were considered a resident of Quebec on December 31, 2008, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. Claim, on this line, in dollars and cents, the amount of your Employment Insurance premiums from line 18 or line 19 (whichever is less) of Schedule 10.

Insurable earnings

This is the total of all earnings on which you pay Employment Insurance premiums. These amounts are shown in box 24 of your T4 slips for 2008 (or box 14 if box 24 is blank).

You may have an overpayment of your premiums even if the total is $711.03 or less or $571.29 or less if you were considered a resident of Quebec. This can happen when your insurable earnings are less than the total of all amounts in box 14 of all your T4 slips. You can calculate your overpayment, if any, using Form T2204, Employee Overpayment of 2008 Canada Pension Plan Contributions and 2008 Employment Insurance Premiums. If you were considered a resident of Quebec on December 31, 2008 and had to complete Schedule 10, do not use Form T2204. You will calculate the overpayment on Schedule 10.

If your insurable earnings are $2,000 or less, we will refund all of your premiums to you or use them to reduce your balance owing. In this case, do not enter any premiums on this line. Instead, enter the total on line 450.

Request for refund of EI contributions

You may have an overpayment if your insurable earnings are more than $2,000 and less than $2,035. You can calculate your overpayment, if any, using Form T2204. Under the Employment Insurance Act, a request for a refund of EI over-contributions must be made within three years after the end of the year for which the request is being made.

⬤Line 375 - Provincial Parental Insurance Plan (PPIP) premiums paid

Under proposed changes, if you were considered a resident of Quebec on December 31, 2008, and worked in Quebec during the year, claim, in dollars and cents, the total of the amount shown in box 55 of your T4 slips. The maximum you can claim is $272.25. Any overpayment is claimed on your provincial income tax return for Quebec.

If your PPIP insurable earnings are less than $2,000, do not enter any PPIP premiums on this line. Instead, claim this amount as an overpayment on your provincial income tax return for Quebec.

⬤Line 376 - PPIP premiums payable on employment income

Under proposed changes, if you were considered a resident of Quebec on December 31, 2008, enter, in dollars and cents, the amount from line 16 of Schedule 10 if the following two conditions apply:

• your employment income (including employment income from outside Canada) is $2,000 or more; and
• one of your T4 slips has a province of employment other than Quebec in box 10.

The maximum amount you can claim is $272.25.

⬤Line 378 - PPIP premiums payable on self-employment income

Under proposed changes, if you were considered a resident of Quebec on December 31, 2008, claim, in dollars and cents, the amount from line 10 of Schedule 10. The maximum amount you can claim is $272.25.

⬤▲Line 363 - Canada employment amount

Claim the lesser of:

• $1,019; and
• the total of the employment income you reported on line 101 and line 104 of your return.

⬤▲Line 364 - Public transit amount

You can claim the cost of monthly public transit passes or passes of longer duration, such as an annual pass, for travel within Canada on public transit during the year. These passes must permit unlimited travel on local buses, streetcars, subways, commuter trains or buses, and local ferries.

You can also claim the cost of shorter duration passes if each pass entitles you to unlimited travel for an uninterrupted period of at least 5 days and you purchase enough of these passes so that you are entitled to unlimited travel for at least 20 days in any 28-day period.

You can claim the cost of electronic payment cards when used to make at least 32 one-way trips during an uninterrupted period not exceeding 31 days.

Only you or your spouse or common-law partner can claim the cost of transit passes (to the extent that these amounts have not already been claimed) for:

• yourself;
• your spouse or common-law partner; and
• your or your spouse's or common-law partner's children who are under 19 years of age on December 31, 2008.

Reimbursement of an eligible expense - You can only claim the part of the amount for which you have not been or will not be reimbursed. However, you can claim all of the amount if the reimbursement is included in your income, (such as a benefit shown on a T4 slip), and you did not deduct the reimbursement anywhere else on your return.

Receipts - Do not include your receipts and passes, but keep them in case we ask to see them.

⬤▮▲Line 365 - Children's fitness amount

You can claim to a maximum of $500, per child, the fees paid in 2008 that relate to the cost of registering your or your spouse's or common-law partner's child in a prescribed program (see next section) of physical activity. The child must have been under 16 years of age or under 18 years of age if eligible for the disability amount, at the beginning of the year in which an eligible fitness expense was paid.

You can claim this amount provided that another person has not already claimed the same fees and that the total claimed is not more than the maximum amount that would be allowed if only one of you were claiming the amount.

Children with disabilities - If the child qualifies for the disability amount and is under 18 years of age at the beginning of the year, an additional amount of $500 can be claimed provided that a minimum of $100 is paid on registration or membership fees for a prescribed program of physical activity.

Note
You may have paid an amount that would qualify to be claimed as child care expenses (line 214) and the children's fitness amount. If this is the case, you must first claim this amount as child care expenses. Any unused part can be claimed for the children's fitness amount as long as the requirements are met.

Prescribed program

To qualify for this amount, a program must:

• be ongoing (either a minimum of eight weeks duration with a minimum of one session per week or, in the case of children's camps, five consecutive days);
• be supervised;
• be suitable for children; and
• require significant physical activity (generally, most of the activities must include a significant amount of physical activity that contributes to cardiorespiratory endurance plus muscular strength, muscular endurance, flexibility, and/or balance).

Notes
For a child who qualifies for the disability amount, the requirement for significant physical activity is met if the activities result in movement and in an observable use of energy in a recreational context.

Physical activity includes horseback riding, but does not include activities where, as an essential component, a child rides on or in a motorized vehicle.

Reimbursement of an eligible expense - You can only claim the part of the amount for which you have not been or will not be reimbursed. However, you can claim all of the amount if the reimbursement is included in your income, (such as a benefit shown on a T4 slip), and you did not deduct the reimbursement anywhere else on your return.

Receipts - Do not include receipts issued by the organizations that deliver the programs, but keep them in case we ask to see them.

⬤▮▲Line 313 - Adoption expenses

You can claim a credit for eligible adoption expenses related to the adoption of a child who is under 18. The maximum claim for each child is $10,643.

The claim for eligible expenses may be split between two adoptive parents as long as the combined total claim is not more than the amount before the split.

Parents can claim these incurred expenses in the tax year that includes the end of the adoption period in respect of the child. The adoption period:

• begins at the earlier of the time that the eligible child's adoption file is opened with a provincial or territorial ministry responsible for adoption (or with an adoption agency licensed by a provincial or territorial government) and the time, if any, that an application related to the adoption is made to a Canadian court; and
• ends at the later of the time an adoption order is issued by, or recognized by, a government in Canada in respect of that child, and the time that the child first begins to reside permanently with you.

Eligible adoption expenses

Eligible adoption expenses that you can claim are:

• fees paid to an adoption agency licensed by a provincial or territorial government (an "adoption agency");
• court costs and legal and administrative expenses related to an adoption order in respect of that child;
• reasonable and necessary travel and living expenses of the child and the adoptive parents;
• document translation fees;
• mandatory fees paid to a foreign institution;
• mandatory expenses paid in respect of the immigration of that child; and
• any other reasonable expenses required by a provincial or territorial government or an adoption agency.

Reimbursement of an eligible expense - You must reduce your eligible expenses by any reimbursements or other forms of assistance that you received.

Receipts - Do not include your receipts, but keep them in case we ask to see them.

⬤▲Line 314 - Pension income amount

You may be able to claim up to $2,000 if you reported eligible pension, superannuation, or annuity payments on lines 115, 116, and/or 129 of your return.

Make sure you have reported your pension or annuity income correctly. To calculate your claim, complete the chart for line 314 on the Federal Worksheet.

If you and your spouse or common-law partner elected to split pension income, follow the instructions at Step 4 on Form T1032, Joint Election to Split Pension Income, to calculate the amount to enter on line 314 of your and your spouse's or common-law partner's Schedule 1.

Note
Amounts such as Old Age Security benefits, Canada Pension Plan benefits, Quebec Pension Plan benefits, Saskatchewan Pension Plan payments, death benefits, retiring allowances, excess amounts from a RRIF transferred to an RRSP, another RRIF or annuity, and amounts in boxes 18, 20, 22, 26, 28, and 34 of your T4RSP slip do not qualify.

Tax Tip
You may be able to transfer all or part of your pension income amount to your spouse or common-law partner or to claim all or part of his or her pension income amount. See line 326 for details.

⬤▮▲Line 315 - Caregiver amount

If, at any time in 2008, you (either alone or with another person) maintained a dwelling where you and one or more of your dependants lived, you may be able to claim a maximum amount of $4,095 for each dependant. Each dependant must have been one of the following individuals:

• your or your spouse's or common-law partner's child or grandchild; or
• your or your spouse's or common-law partner's brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was resident in Canada (including a deemed resident of Canada). You cannot claim this amount for a person who was only visiting you.

In addition, each dependant must meet all of the following conditions. The person must have:

• been 18 or over at the time he or she lived with you;
• a 2008 net world income (defined below) of less than $18,081; and
• been dependent on you due to mental or physical impairment or, if he or she is your or your spouse's or common-law partner's parent or grandparent, born in 1943 or earlier.

Net world income - If your dependant is a deemed resident of Canada, his or her net world income is the amount on line 236 of his or her return, or the amount that it would be if he or she filed a return. If your dependant is a non-resident of Canada, his or her net world income is his or her net income for 2008 from all sources both inside and outside Canada.

If you were required to make support payments for a child, you cannot claim an amount on line 315 for that child. However, if you were separated from your spouse or common-law partner for only part of 2008 due to a breakdown in your relationship, you can still claim an amount for that child on line 315 (plus any allowable amounts on lines 305 and 318) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220. You may claim whichever is better for you.

Complete the chart for line 315 on the Federal Worksheet to calculate your claim. Complete the appropriate part of Schedule 5, and attach it to your return.

Claims made by more than one person - If you and another person support the same dependant, you can split the claim for that dependant. However, the total of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.

If anyone (including you) can claim this amount for a dependant, no one can claim an amount on line 306 for that dependant. If anyone other than you claims an amount on line 305 for a dependant, you cannot claim an amount on line 315 for that dependant. See Guide RC4064, Medical and Disability-Related Information, for details about different amounts you may be able to claim.

⬤▮▲Line 316 - Disability amount (for self)

To claim this amount, you must have an impairment in physical or mental functions that is severe and prolonged during 2008. An impairment is prolonged if it has lasted, or is expected to last, for a continuous period of at least 12 months. You can claim $7,021 if a qualified practitioner certifies, on Form T2201, Disability Tax Credit Certificate, that you meet certain conditions.

To view your disability tax credit information, visit My Account. For more information, including details about different amounts you may be able to claim, see Guide RC4064, Medical and Disability-Related Information. That guide includes Form T2201.

Supplement for persons under 18

If you qualify for the disability amount and you were under 18 at the end of the year, you can claim up to an additional $4,095. However, this supplement may be reduced if, in 2008, someone claimed child care expenses (on line 214) or attendant care expenses (as a medical expense on line 330 or 331) for you. It will also be reduced if you claimed attendant care expenses on line 215 or 330 for yourself.

How to claim

• If this is a new application for this amount, you have to submit a completed (including Part A) Form T2201, Disability Tax Credit Certificate, certified by a qualified practitioner or your claim will be delayed. We will review your claim before we assess your return to determine if you qualify.
• If you qualified for this amount for 2007 and you still meet the eligibility requirements in 2008, you can claim this amount without sending us a new Form T2201. However, you have to send us one if the previous period of approval has ended before 2008, or we ask you to do so.
• If you were 18 or over at the end of the year, claim $7,021. Otherwise, complete the chart for line 316 on the Federal Worksheet to calculate your claim.

Tax Tips
You may be able to transfer all or part of your disability amount (and, if it applies, the supplement) to your spouse or common-law partner (who would claim it on line 326) or to another supporting person (who would claim it on line 318).

You may be able to claim all or part of the disability amount (and, if it applies, the supplement) transferred from your spouse or common-law partner on line 326 or from another dependant on line 318.

Also, you may be able to claim a Working Income Tax Benefit disability supplement. See line 453 for details.

⬤▮▲Line 318 - Disability amount transferred from a dependant

You may be able to claim all or part of your dependant's disability amount (line 316) if he or she was resident in Canada (or outside Canada if he or she is a deemed resident of Canada) at any time in 2008 and was dependent on you for all or some of the basic necessities of life (food, shelter, or clothing).

In addition, one of the following situations has to apply:

• You claimed an amount on line 305 for that dependant, or you could have if you did not have a spouse or common-law partner and if the dependant did not have any income (see line 305 for conditions).
• The dependant was your or your spouse's or common-law partner's parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew, and you claimed an amount on line 306 or 315 for that dependant, or you could have if he or she had no income and had been 18 years of age or older in 2008.

Notes
You cannot claim this credit if the spouse or common-law partner of the person with a disability is already claiming the disability amount or any other non-refundable tax credit (other than medical expenses) for the person with a disability.

If you are splitting this claim with another individual, attach a note to your return including the name, social insurance number, individual tax number, or temporary tax number of the other individual who is making this claim. The total claimed for that dependant cannot be more than the maximum amount allowed for that dependant.

If you or anyone else paid for an attendant, or for care in an establishment, special rules may apply. For more information, see Guide RC4064, Medical and Disability-Related Information. To view your disability tax credit information, visit My Account.

How to claim

• If this is a new application for the disability amount, you have to submit a completed and certified Form T2201, Disability Tax Credit Certificate. We will review your claim before we assess your return to determine if your dependant qualifies.
• If your dependant qualified for the disability amount for 2007 and still met the eligibility requirements in 2008, you can claim this amount without sending us a new Form T2201. However, you have to send us one if the previous period of approval ended before 2008 or we ask you to. If you are not attaching a Form T2201 for a dependant, attach to your return a note stating the dependant's name, social insurance number, individual tax number, or temporary tax number, and relationship to you.
• If your dependant was under 18 at the end of the year, first complete the chart for line 316 on the Federal Worksheet to calculate the supplement that dependant may be able to claim.
• Complete the chart for line 318 on the Federal Worksheet to calculate your claim for each dependant.

Tax Tip
If you can claim this amount, you also may be able to claim an amount on line 315 for the same dependant. See Guide RC4064, Medical and Disability-Related Information, for details about different amounts you may be able to claim.

⬤▮▲Line 319 - Interest paid on your student loans

A loan may have been made to you under the Canada Student Loans Act, the Canada Student Financial Assistance Act, or similar provincial or territorial government laws for post-secondary education. If so, only you can claim an amount for the interest you, or a person related to you, paid on that loan in 2008 and/or the preceding five years.

You can claim an amount only for interest you have not previously claimed. If you have no tax payable for the year the interest is paid, it is to your advantage not to claim it on your tax return. You can carry the interest forward and apply it on your return for any of the next five years.

Notes
You cannot claim interest paid on any other kind of loan, or on a student loan that has been combined with another kind of loan. If you renegotiated your student loan with a bank or financial institution, or included it in an arrangement to consolidate your loans, the interest on the new loan does not qualify for this tax credit.

In addition, you cannot claim interest paid in respect of a judgment obtained after you failed to pay back a student loan.

Receipts - Include receipts for the amounts you claim in 2008.

⬤▮▲Line 323 - Tuition, education, and textbook amounts

Complete Schedule 11 to report your eligible tuition, education, and textbook amounts for 2008, and any unused amounts carried forward from previous years that are shown on your Notice of Assessment or Notice of Reassessment for 2007. See "Transferring and carrying forward amounts" for more information. For more details, see Pamphlet P105, Students and Income Tax.

Tax Tips
Even if you have no tax to pay and you are transferring part of your tuition, education, and textbook amounts, you should file your return and attach a completed Schedule 11 so we can update our records with your unused tuition, education, and textbook amounts available for carry forward to other years.

If you are transferring an amount to another person, do not transfer more than the person can use. That way, you can carry forward as much as possible to use in a future year.

You may be able to claim all or part of your spouse's or common-law partner's tuition, education, and textbook amounts on line 326, and/or your child's or grandchild's tuition, education, and textbook amounts on line 324.

Eligible tuition fees

Generally, a course qualifies if it was taken at the post-secondary level or (for individuals aged 16 or over at the end of the year) it develops or improves skills in an occupation and the educational institution has been certified by Human Resources and Social Development Canada. In addition, you must have taken the course in 2008.

Not all fees can be claimed. To qualify, the fees you paid to attend a Canadian educational institution must be more than $100. For fees paid to an educational institution outside Canada, see Pamphlet P105 and Information Sheet RC192, Information for Students - Educational Institutions Outside Canada. In addition, you cannot include in your claim the amounts paid for other expenses, such as board and lodging, or students' association fees or textbooks (see "Textbook amount").

If the fees were paid or reimbursed by your employer, or an employer of one of your parents, you can claim them only if the payment or reimbursement was included in your or your parent's income.

Forms

• For you to claim tuition fees paid to an educational institution in Canada, your institution has to give you either an official tax receipt or a completed Form T2202A, Tuition, Education, and Textbook Amounts Certificate.
• For you to claim tuition fees paid to an educational institution outside Canada, your institution has to complete and give you either Form TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside Canada, or Form TL11D, Tuition Fees Certificate - Educational Institutions Outside Canada for a Deemed Resident of Canada , whichever applies.
• For you to claim tuition fees paid to a flying school or club in Canada, your school or club has to give you a completed Form TL11B, Tuition, Education, and Textbook Amounts Certificate - Flying School or Club.

You can get these forms from the International Tax Services Office. You also can get Form TL11B from your flying school or club.

Education amount

You can claim this amount for each whole or part month in 2008 in which you were enrolled in a qualifying program. If you were under 16 at the end of the year, you can claim this amount only for courses you took at the post-secondary level.

Generally, you cannot claim this amount for a program for which you received a benefit, a grant, an allowance, or a reimbursement of your tuition fees.

However, you can claim this amount even if you received salary or wages from a job that is related to your program of study, certain other kinds of payments, such as scholarships and student loans, or if you received and included in your income any financial assistance provided under either:

• Part II of the Employment Insurance Act (and shown in box 20 of your T4E slip) or a labour-market development agreement as part of a similar provincial or territorial program; or
• a program developed under the authority of the Department of Human Resources and Skills Development Act.

Your educational institution has to complete and give you Form T2202, Education and Textbook Amounts Certificate, Form T2202A, Tuition, Education, and Textbook Amounts Certificate, Form TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside Canada, or Form TL11B, Tuition, Education, and Textbook Amounts Certificate - Flying School or Club whichever applies, to confirm the period in which you were enrolled in a qualifying program. The following amounts apply for each month in which you were enrolled:

• If you were enrolled full-time, you can claim $400 per month.
• If you attended only part-time and you can claim the disability amount on line 316, you can claim $400 per month.
  
  If you could attend only part-time because you had an impairment that restricted you in one of the activities listed in Guide RC4064, Medical and Disability-Related Information, but your condition was not severe and prolonged, you can claim $400 per month. In that case, have an authorized person either complete Part 3 of Form T2202 or give you a signed letter certifying your impairment.
• If you were enrolled part-time, you can claim $120 per month.

You cannot claim more than one education amount for a particular month.

Textbook amount

You can claim this amount only if you are entitled to claim the education amount.

The amount is:

• $65 for each month you qualify for the full-time education amount; and
• $20 for each month you qualify for the part-time education amount.

Transferring and carrying forward amounts

You have to claim your tuition, education, and textbook amounts first on your own return, even if someone else paid your fees. However, you may be able to transfer the unused part of these amounts to your spouse or common-law partner (who would claim it on line 326 of his or her Schedule 1) or to your or your spouse's or common-law partner's parent or grandparent (who would claim it on line 324 of his or her Schedule 1).

Complete Schedule 11 (particularly line 327) to calculate this transfer, as well as Form T2202, T2202A, TL11A, or TL11B to designate it. Attach Schedule 11 to your return even if you are transferring your total tuition, education, and textbook amounts.

You can carry forward and claim in a future year the part of your tuition, education, and textbook amounts you cannot use (and do not transfer) for the year. However, if you carry forward an amount, you will not be able to transfer it to anyone. You have to claim your carry-forward amount in the first year that you have to pay federal tax. Calculate the carry-forward amount on Schedule 11.

To view your carry-forward amounts, visit My Account.

Receipts - Attach a completed Schedule 11 to your return, but not your receipts or other forms. Keep them in case we ask to see them.

⬤▮▲Line 324 - Tuition, education, and textbook amounts transferred from a child

You may be the parent or grandparent of a student or his or her spouse or common-law partner. If so, the student may be able to transfer to you all or part of his or her tuition, education, and textbook amounts for 2008. The maximum tuition, education, and textbook amounts transferred from a child (or from each child) is $5,000 minus the amounts that he or she uses even if there is still an unclaimed part.

Note
The student cannot transfer to you any tuition, education, or textbook amounts carried forward from a previous year.

How to claim

The student has to complete Schedule 11 (particularly line 327) and attach it to his or her return to calculate the transfer amount, and either Form T2202, Education and Textbook Amounts Certificate, Form T2202A, Tuition, Education, and Textbook Amounts Certificate, Form TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside Canada, or Form TL11B, Tuition, Education, and Textbook Amounts Certificate - Flying School or Club, whichever applies, to designate you as the person who can claim it. If the tuition fees being transferred to you are not shown on these forms, you should have a copy of the student's official tuition fees receipt.

Amounts claimed by student's spouse or common-law partner - If a student's spouse or common-law partner claims an amount on line 303 or 326 for the student, you cannot claim an amount on line 324 for that student. However, the student's spouse or common-law partner can include the transfer on line 326.

No amounts claimed by student's spouse or common-law partner - If the student's spouse or common-law partner does not claim an amount on line 303 or 326 for the student, or if the student does not have a spouse or common-law partner, the student can choose which parent or grandparent will claim an amount on line 324.

Only one person can claim this transfer from the student. However, it does not have to be the same parent or grandparent that claims an amount on line 305 or 306 for the student.

Receipts - Do not include the student's Schedule 11, forms, or official tuition fees receipts with your return, but keep them in case we ask to see them. However, Schedule 11 must be attached to the student's return.

⬤▮▲Line 326 - Amounts transferred from your spouse or common-law partner

You may be able to claim all or part of the following amounts for which your spouse or common-law partner qualifies:

• the age amount (line 301) if your spouse or common-law partner was 65 or older;
• the amount for children born in 1991 or later (line 367);
• the pension income amount (line 314);
• the disability amount (line 316); and
• tuition, education, and textbook amounts (line 323) for 2008 that your spouse or common-law partner designates. The maximum amount that your spouse or common-law partner can transfer is $5,000 minus the amounts that he or she uses even if there is still an unused part.

Note
Your spouse or common-law partner cannot transfer to you any tuition, education, or textbook amounts carried forward from a previous year. In addition, he or she cannot transfer any unused amounts to you if you were separated because of a breakdown in your relationship for a period of 90 days or more that included December 31, 2008.

Complete Schedule 2 to calculate your claim. Make sure you enter your marital status and the information concerning your spouse or common-law partner (including his or her net world income even if it is zero) in the Identification area on page 1 of your return.

If the amount on this line includes a new application for the disability amount, also attach a completed and certified Form T2201, Disability Tax Credit Certificate. We will review your claim before we assess your return to determine if your spouse or common-law partner qualifies. If he or she qualified for the disability amount for 2007 and still met the eligibility requirements in 2008, you can claim this amount without sending us a new Form T2201. However, you have to send us one if the previous period of approval ended before 2008 or we ask you to do so.

Receipts - Include the completed Schedule 2 with your return. If your spouse or common-law partner is not filing a return, also attach the information slips that show his or her world income.

Do not include any receipts or forms (other than your own Schedule 2) for your spouse's or common-law partner's tuition, education, or textbook amounts, but keep them in case we ask to see them.

⬤▮▲Line 330 - Medical expenses for self, spouse or common-law partner, and your dependent children born in 1991 or later

You can claim on line 330 the total eligible medical expenses you or your spouse or common-law partner paid for:

• yourself;
• your spouse or common-law partner; or
• your or your spouse's or common-law partner's child born in 1991 or later and who depended on you for support.

Medical expenses for other dependants must be claimed on line 331.

You can claim medical expenses paid in any 12-month period ending in 2008 and not claimed for 2007. Generally, you can claim all amounts paid, even if they were not paid in Canada. Your total expenses have to be more than either 3% of your net income (line 236) or $1,962, whichever is less.

Notes
On the return for a person who died in 2008, a claim can be made for expenses paid in any 24-month period that includes the date of death, if they were not claimed for any other year.

If you are claiming expenses paid for a dependant who died in the year, these amounts can be claimed for any 24-month period that includes the date of death, if they were not claimed for any other year.

Tax Tip
There is a refundable tax credit for working individuals with low incomes and high medical expenses (see line 452).

Eligible medical expenses

Some eligible medical expenses that you can claim are:

• payments to a medical doctor, dentist, nurse, or certain other medical professionals, or to a public or licensed private hospital;
• premiums paid to private health services plans (other than those paid by an employer, such as the amount in box J of your Quebec Relevé 1 slip);
• premiums paid under a provincial or territorial prescription drug plan, such as the Quebec Prescription Drug Insurance Plan and the Nova Scotia Seniors' Pharmacare Program (amounts or premiums paid to provincial or territorial government medical or hospitalization plans are not eligible); and
• payments for artificial limbs, wheelchairs, crutches, hearing aids, prescription eyeglasses or contact lenses, dentures, pacemakers, prescription drugs, and certain prescription medical devices.

Under proposed changes, new eligible medical expenses include amounts paid to purchase, operate, and maintain the following devices if prescribed by a medical practitioner:

• altered auditory feedback devices for the treatment of a speech disorder;
• electrotherapy devices for the treatment of a medical condition or a severe mobility impairment;
• standing devices for standing therapy in the treatment of a severe mobility impairment; and
• pressure pulse therapy devices for the treatment of a balance disorder.

You can also claim amounts paid to purchase, care for and maintain a service animal specially trained to assist an individual who is severely affected by autism or epilepsy. Reasonable travel expenses incurred for the individual to attend a school, institution or other place that trains the individual in the handling of the service animal are also eligible.

See Guide RC4064, Medical and Disability-Related Information, for more information.

Reimbursement of an eligible expense - You can only claim the part of an expense for which you have not been or will not be reimbursed. However, you can claim all of the expense if the reimbursement is included in your income, (such as a benefit shown on a T4 slip), and you did not deduct the reimbursement anywhere else on your return.

Travel expenses - If medical treatment is not available to you within 40 kilometres of your home, you may be able to claim the cost of travelling to get the treatment somewhere else.

If you had to travel at least 80 kilometres from your home, you can deduct accommodation and meal expenses in addition to your travelling expenses.

For more information on medical expenses, use Info-Tax, one of our T.I.P.S. services or contact the International Tax Services Office. You can also see Guide RC4064, Medical and Disability-Related Information and Interpretation Bulletin IT-519, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction.

Tax Tip
Compare the result with the amount your spouse or common-law partner would be allowed. It may be better for the one of you with the lower net income (line 236) to claim the allowable medical expenses. You can make whichever claim you prefer.

The following example shows how to calculate your claim.

Receipts - Include your receipts and any receipts for the person that you are claiming (other than for premiums paid to a health services plan, which you should keep in case we ask to see them) and other documents. Receipts must show the name of the company or individual to whom the expense was paid. Receipts for attendant care or therapy paid to an individual also should show the individual's social insurance number.

You may be claiming expenses that would be allowable only for a patient who qualified for the disability amount (line 316). To qualify for the disability amount, a qualified practitioner must certify on Form T2201, Disability Tax Credit Certificate, that an individual has a severe and prolonged mental or physical impairment. We must receive and approve this form before you can claim the expenses.

⬤▮▲Line 331 - Allowable amount of medical expenses for other dependants

Claim the part of eligible medical expenses you or your spouse or common-law partner paid for the following persons who depended on you for support on line 331:

• your or your spouse's or common-law partner's child who was born in 1990 or earlier, or grandchild; or
• your or your spouse's or common-law partner's parent, grandparent, brother, sister, aunt, uncle, niece, or nephew who was a resident of Canada (or outside Canada if he or she is a deemed resident of Canada) at any time in the year.

The expenses must meet the criteria in the section called "Eligible medical expenses" on line 330. Also, the claim must be for the same 12-month period that was determined on line 330.

Under proposed changes, the list of "Eligible medical expenses" has been expanded.

For more details, see Guide RC4064, Medical and Disability-Related Information. That guide includes Form T2201.

You have to calculate, for each dependant, the medical expenses that you are claiming on this line. The total of these expenses must exceed the lesser of $1,962 and 3% of the dependant's net income for the year (line 236), up to a maximum of $10,000.

Use the following chart for each dependant:

Enter on line 331 the total of all allowable amounts in respect of each dependant.

Complete the appropriate part of Schedule 5 for each dependant and attach it to your return.

⬤▮▲Line 349 - Donations and gifts

You can claim donations either you or your spouse or common-law partner made. Enter your claim from the calculation on Schedule 9. See Pamphlet P113, Gifts and Income Tax, for more information about donations and gifts, or if you donated any of the following:

• gifts of property other than cash;
• gifts to organizations outside Canada; or
• gifts to Canada, a province, or a territory made after 1997 and agreed to in writing before February 19, 1997.

Notes
These gifts do not include contributions to political parties. If you contributed to a federal political party, see lines 409 and 410 to find out about claiming a credit.

Gifts to Canada include monetary gifts made directly to the federal Debt Servicing and Reduction Account. If you made such a gift, which will be used only to service the public debt, you should have received a tax receipt. To make a gift to this account, which should be made payable to the Receiver General, send it, along with a note asking that we apply it to this account, to:

Receiver General
Place du Portage, Phase III
11 Laurier Street
Gatineau QC K1A 0S5
CANADA

Receipts - Include your Schedule 9, as well as your official receipts showing either your or your spouse's or common-law partner's name. You do not have to attach receipts for amounts shown in box 46 of your T4 or T4A slips, in box 48 of your T3 slips, in box 103 of your T5013 or T5013A slips, or on financial statements showing an amount a partnership allocated to you.

If you received a T5003 slip with an amount in box 13, you must submit this slip as well as the charitable donation receipt you received from the charity. You must also complete and attach Form T5004, Claim for Tax Shelter Loss or Deduction to your return. See "Tax shelters" for details.

You may have included with a previous return a receipt for a donation you are claiming for 2008. If so, attach a note indicating the return with which you submitted the receipt.

If you need more details about official receipts, see Interpretation Bulletin IT-110, Gifts and Official Donation Receipts.

Allowable charitable donations and government gifts (line 340 of Schedule 9)

Add up all of the eligible amounts of your donations made in 2008 plus any donations made in any of the previous five years that have not been claimed before. This includes unclaimed gifts to Canada, a province, or a territory made after 2002. However, if the gift was agreed to in writing before February 19, 1997, include it on line 342 of Schedule 9.

The eligible amount is the amount by which the fair market value of your gift or monetary contribution exceeds any advantage that you received or will receive for making the donation or gift. Generally, an advantage includes the value of certain property, service, compensation, use or any other benefit. This applies to any donations or gifts made after December 20, 2002. For details, see Pamphlet P113, Gifts and Income Tax.

Generally, you can claim on line 340 all or part of this amount, up to the limit of 75% of your net income (line 236). For the year a person dies and the year before that, this limit is 100% of the person's net income.

Note
If you have taken a vow of perpetual poverty as a member of a religious order, this limit does not apply. Claim your donations on line 256.

Tax Tip
You do not have to claim, on your return for 2008, the donations you made in 2008. It may be more beneficial for you not to claim them for 2008, but to carry them forward and claim them on your return for any of the next five years. No matter when you claim them, you can claim them only once.

Qualified donees

Generally, you can claim only amounts you gave to registered charities and other qualified donees. For a list of the types of donees that qualify, see Pamphlet P113, Gifts and Income Tax, use Info-Tax, one of our T.I.P.S. services or contact the International Tax Services Office.

Cultural and ecological gifts (line 342 of Schedule 9)

Unlike other donations, your total eligible amount claimed for these types of gifts is not limited to a percentage of net income. You can choose the part you want to claim in 2008 and carry forward any unused part for up to five years. For more information about the amount to claim for these gifts, see Pamphlet P113, Gifts and Income Tax.

⬤▲Line 363 - Canada employment amount

See details at Line 363 above.

⬤▲Line 364 - Public transit amount

See details at Line 364 above.

⬤▮▲line 365 - Children's fitness amount

See details at Line 365 above.

⬤▮▲line 367 - AMount for children born in 1991 or later

See details at Line 367 above.

⬤Line 375 - Provincial Parental Insurance Plan (PPIP) premiums paid

See details at Line 375 above.

⬤Line 376 - PPIP premiums payable on employment income

See details at Line 376 above.

⬤Line 378 - PPIP premiums payable on self-employment income

See details at Line 378 above.

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