Canada Income Tax Credits And Deductions

We have compiled various personal income tax credits and deductions available to Canadian taxpayers for 2020. Basic difference between tax credit and tax deduction is that tax deduction reduces your taxable income and tax credit reduces your income tax. They have been grouped under Deduction, Federal Credit and Province specific credit for easy understanding.

Children deduction and income tax credit have been grouped together for families with children under children tax credit. Most of the children tax credit and deductions are available for children under 18. Similarly, income tax credits for dependents have been grouped together under dependent tax credit. For each deduction/credit, we have listed the line number on tax return, eligibility criteria (who can claim), maximum limit(if any), carry-forward(yes/no), transfer option etc. Our goal is to help you maximize your tax refund by using the right deduction/credit for right tax year. For more details on any income tax credit and deduction in Canada, you can contact us or visit CRA site.

Go to top

Income tax deduction to reduce your Canadian taxable income:

These federal tax deductions are available to all taxpayers in Canada irrespective of which province you live in. If you meet the eligibility criteria, you can claim them. If you do not have enough taxable income to use your tax deduction, you can carry forward some of the deductions and claim it in later years.

Line 208 – RRSP / pooled registered pension plan (PRPP) deduction:

RRSP deduction is the most common deduction available to all taxpayers under 71 years of age. You (including temporary foreign workers) can contribute upto maximum of RRSP deduction limit as shown on your notice of assessment. You can carry forward your contribution and claim it any future tax year. It is advisable to contribute every year for tax-free growth and claim it in the year when it gives you maximum tax benefit. To carry over RRSP contribution, do not enter any amount to be claimed for tax year. Unused contribution will automatically carry over. You can contribute to spousal plan as well and get same benefits.

Line 210 – Split pension deduction:

You and your spouse can make a joint election to split eligible pension income. Higher income spouse can claim a deduction on line 210 and transfer that as income to lower income spouse.

Line 212 – Annual union, professional, or like dues:

If you have paid annual union, professional or like dues (e.g. Teacher union dues, union membership dues) related to your employment, you can claim it on tax return by entering the amount from your T4 slip or under “other deductions” in Deduction tab for dues not reported on T4 slip. Professional dues can not be carried forward. You can not claim annual union dues from past year. If you have no income, professional dues deduction will not provide you any taxable benefit. Union dues are not transferable. You can not transfer amount in line 212 to your spouse. There is no maximum limit for union dues.

Line 214 – Child care expenses:

If you or your spouse paid for someone to look after your child (under 16 years of age in 2015 or with an impairment in physical or mental functions) so one of you could earn income, go to school, or conduct research in 2015, you can claim that expense as child care expense deduction on your income tax return. Canadian child care expenses are not 100% deductible. You can deduct upto a maximum of two-third of employment income earned. Eligible deduction will be calculated automatically by our program once you enter the total expense details. Add your child as family member in profile tab, enter the child care expense after selecting your child in dropdown in top panel and going to Deduction tab.

Line 215 – Disability supports deduction:

If you have mental or physical impairment, you can claim expenses paid for personal attendant care and other disability support expenses allowing you to go to school or earn certain income. You can not carry forward this deduction.

Line 217 – Business investment loss:

You can claim a deduction for your business investment loss.

Line 219 – Moving expenses:

If you moved to work or to run a business or to study as full time student at an educational institution and you moved at least 40 km closer to your new work or school, you can claim moving (relocation) expenses as deduction on your tax return against the net eligible income at new location. You have the liberty to carry forward the moving expenses paid to next tax year if you do not have enough eligible income to use all your deduction. Maximum amount is limited by the eligible income at your new location. You will have to use all of your carried forward moving expense in the next tax year. To carry over moving expenses, do not report those moving expenses as part of current tax year and report it next year.

Line 220 – Support payments made:

You can claim a deduction for deductible support payments to your spouse or your child. Most child support payments made according to a written agreement or court order dated after April 1997 are not deductible.

Line 221 – Carrying charges and interest expenses:

Applicable to you if you have investments (such as stocks, mutual funds, bonds etc.) in a non-registered portfolio. If you pay an investment advisor to manage your non-registered investment portfolio or you have borrowed money to make investments in this portfolio, you can claim your investment expenses including GST on line 221 (enter in Deduction tab under investment expenses), reduce your taxable income and move to a lower tax bracket, if possible. You can claim only those expenses for tax year 2015 which have been paid by Dec 31, 2015. Investment expense can’t be carried forward.

Line 222 / 310 / 5828 – Deduction for CPP contributions on other earnings:

You can make CPP contributions on certain employment income for which no contribution was made (such as tip income not shown on a T4 slip) or you can make additional contribution if you had more than one T4 slip in the year and total CPP contribution is less than the required amount. You can make this election under “Deduction for CPP contribution or EI premium on other eligible earnings” in Deduction tab.

Line 224 – Exploration and development expenses:

If you invested in a petroleum, natural gas, or mining venture in 2015 but did not participate actively, you can deduct your expenses on this line using information from T5, T101, T5013, or T5013A slips. You can not carry forward exploration and development expenses . There is no maximum limit for line 224.

Line 229 – Other employment expenses:

If you paid certain expenses for work gear to earn employment income as mandated by your employment contract and either you did not receive an allowance or you reported the allowance as income, you can claim those expenses as employment expenses including GST/HST on those expenses. No maximum limit and no carry forward.

Line 232 – Other deductions:

You can claim other eligible deduction amount not claimed elsewhere on this line. E.g. If you repaid amounts received and reported as income, you can claim that as deduction. If you repaid RDSP benefits reported as income before, you can claim that as deduction. Amount recovered from OAS pension reported on Box 20 of your T4A(OAS) can be claimed as deduction here. If you repaid excess EI benefits (reported on Box 30 of your T4E slip), you can claim a deduction for that amount. You can claim deduction for legal fees paid in certain situations. E.g. Fees paid for advice or assistance to respond to CRA, fees paid to collect or establishing a right to collect retiring allowance or pension benefit, fees paid to collect or establishing a right to collect salary, fees paid to try to make child support payment non-taxable etc. No maximum limit and no carry forward.

Line 249 – Security options deductions:

If you disposed of securities for which you had previously deferred the taxable benefit, you can claim a deduction for that. You can claim additional amount if you elect for special relief in respect of gains from a disposition of eligible securities for which you had previously deferred the taxable benefit. No maximum limit and no carry forward.

Line 251 – Limited partnership losses of other years:

If you had limited partnership losses in previous years which you have not already deducted, you may be able to claim part of these losses this year. You can carry forward these losses indefinitely.

Line 252 – Non-capital losses of other years:

For non-capital losses incurred in tax years ending after March 22, 2004, and before 1st Jan 2006, the loss carry-forward period is 10 years. For non-capital losses incurred after 31st Dec 2005, the loss carry-forward period is 20 years. Your available losses are shown on your latest notice of assessment.

Line 253 – Net capital losses of other years:

You can deduct your net capital losses of previous years which you have not already claimed. Your available losses are shown on your latest notice of assessment.

Line 254 – Capital gain deduction:

You can claim a capital gains deduction for gains realized on the disposition of qualified small business corporation shares, qualified farm or fishing property.

Line 255 – Northern residents deductions (Northern Tax Allowance):

If you have lived, on a permanent basis, in a prescribed northern or intermediate zone for a continuous period of at least six consecutive months, you can claim a residency deduction (for living in the zone) and a deduction for travel benefits you received from employer that was included in your income. 6 month period can begin or end in the tax year.
Go to top

Tax credits to reduce your tax payable:

CRA allows these income tax credits on schedule 1 and form 428 to all taxpayers in Canada. If you meet the eligibility criteria, you can claim them.

Line 300 / 5804 – Basic personal amount:

Everyone, except immigrant or emigrants, claims $11,809. Immigrants and emigrants can claim prorated amount based on the date they came to Canada or departed from Canada. Provincial amount varies by province. There is no form to enter this. Our tax filing program automatically calculates this.

Line 301 / 5808 – Age amount:

If you were 65 years of age or older on December 31, 2018, and your net income (line 236 of your return) is less than $85,863, you can claim age amount. Maximum age amount allowed is $7,333. Provincial amount varies by province. Our tax filing program automatically calculates this based on your age and income.

Line 303 / 5812 – Spouse or common-law partner amount:

You can claim upto $11,809 (plus additional $2,182 if your spouse qualifies for family caregiver amount) if you supported your spouse or common-law partner at any time during the year and net income of your spouse was less than $11,809. Provincial amount varies by province. Actual credit amount is reduced by net income of your spouse. Both spouses can not claim each other for spousal amount. If net income of your spouse is more than 11,809, you can not claim spousal amount. Our tax filing program automatically calculates this once you have entered your spouse details.

Line 308 / 5824 – CPP or QPP contributions through employment:

You can claim your total CPP or QPP contributions shown in box 16 or 17 of your T4 slips. Maximum allowed is $2,593.80 for tax year 2018 if you worked only outside Quebec. Same amount can be claimed on provincial form. CPP contributions are not tax deductible. Instead, you get non-refundable tax credit for your contribution. It is calculated automatically based on your T4 slip.

Line 312 / 5832 – Employment insurance premiums through employment:

You can claim your total EI contributions shown in box 18 of your T4 slips if you were not a resident of Quebec. Maximum allowed is $858.22 for tax year 2018. Same amount can be claimed on provincial form. Our program automatically calculates this based on your T4 slips.

Line 314 / 5836 – Pension income amount:

You may be able to claim up to $2,000 if you reported eligible pension, superannuation, or annuity payments in your income. Pension credit for line 314 / 5836 is calculated automatically by our program. Provincial credit varies by province.

Line 316 / 5844 – Disability amount (for self):

You can claim $8,235 if a qualified practitioner certifies, on Form T2201, Disability Tax Credit Certificate, that you meet required conditions of severe and prolonged mental or physical impairment. If you are under 18 years of age, you can claim an additional amount of upto $4,804 depending on your income. Provincial credit varies by province. Unused disability tax credit can not be carried forward.To claim this, enter disability tax credit in credit tab.

Line 319 / 5852 – Interest paid on your student loans:

You can claim an amount for the interest paid (by you or by your relative) on principle canada student loan in 2018 or the preceding five years. If you don’t have tax payable in the year, you can carry forward the amount and claim it on your tax return in any of the next 5 years. Same amount will be claimed on provincial form. To claim this credit, enter the information under common federal credits in Credit tab.

Line 323 / 5856 – Your tuition, education, and textbook amounts:

You can claim unused federal tuition and education amount from previous years. You can transfer upto $5,000 to your parent/grandparents/spouse/common-law partner from the eligible expense. You can carry forward the unused tuition amount indefinitely and use it for any future income tax return. To calculate value for line 323, enter your course and tuition fee details in Credit tab and our program will automatically calculate the value using schedule 11. Provincial tuition credit varies by province.

Line 330 / 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later:

You can claim medical expenses paid for you, your spouse or common-law partner or your children under 18 in any 12-month period ending in 2018. You can maximize the tax benefit by selecting the optimum 12 month period. Either you or your spouse can claim this credit. So, person getting maximum tax benefit should claim this amount. One way to carry forward medical expense is by selecting the right 12-month period as long as the period ends in tax year. You can enter this information under medical expense in Credit tab.

Line 349 / 5896 – Donations and gifts:

You can claim donation to charity on this line. You get maximum credit for donation beyond $200 at the highest tax rate applicable for your province. It makes sense to accumulate your donations and claim it once every 5 years. You can combine your donation with your spouse or common-law partner and any one of you can claim that amount. You can carry forward your donation amount and claim in any of the next 5 years. If your taxable income is more than $205,842, you can claim donation credit at the rate of 33%. Enter this information under donation and gifts in credit tab.

Line 362 – Volunteer firefighters’ amount or Line 395 – Search and rescue volunteers’ amount:

You can claim tax credit for an amount of $3,000 if you were a volunteer firefighter or a search and rescue volunteer during the year; and you completed at least 200 hours of eligible volunteer firefighting services or eligible search and rescue volunteer services in the year. This is not a tax deduction. Enter this information under common federal credits in Credit tab.

Line 363 – Canada employment amount:

You can claim upto $1,195 depending on employment income reported on line 101 and line 104. There is no form for line 363. It is calculated automatically by our program.

Line 369 – Home buyers’ amount:

You can claim an amount of $5,000 for first time home buyer tax credit for the purchase of a qualifying home in 2018, if 1) you or your spouse or common-law partner acquired a qualifying home. And 2) you did not live in another home owned by you or your spouse or common-law partner in 2018 or in any of the four preceding years (first-time home buyer). First time home buyer credit can not be carried forward. To claim this for previous year, you will have to file a revised tax return for previous year. Enter this information under common federal credit in Credit tab.

Line 398 – Home accessibility expenses:

You can claim a maximum of $10,000 for eligible expenses you incurred for work done or goods acquired for an eligible dwelling.

Line 405 – Federal foreign tax credit:

You can claim this credit if you paid foreign tax on income received outside Canada and reported as income on your tax return. Most temporary foreign workers coming to Canada on work permit may be eligible to claim this credit if they continue to receive part of their compensation in their home country. Enter the information under foreign employment income or foreign non-business income (whatever is applicable to you) to get this credit.

Line 410 – Federal political contribution tax credit:

You can claim this credit if you or your spouse or common-law partner contributed to a registered federal political party or a candidate for election to the House of Commons and you owe tax for the year. You can not carry forward this contribution. Either you or your spouse can claim this credit. So, maximize the tax benefit by selecting the right taxpayer for claiming this credit. Enter this information under common federal credit in Credit tab.

Line 414 – Labour-sponsored funds tax credit:

You can claim this credit if you bought provincially registered labour-sponsored funds. Maximum limit is $750 per year. Enter this information under common federal credit in Credit tab.

Line 419 – Labour-sponsored funds tax credit:

You can claim this credit if you bought federally registered labour-sponsored funds. Maximum limit is $750 per year. Enter this information under common federal credit in Credit tab.

Line 425 – Federal dividend tax credit:

You can claim this credit if you reported dividend income on line 120. Our program will automatically calculate this based on your income information.

Line 468 and 469 – Eligible educator school supply tax credit:

If you were an eligible educator, you can claim up to $1,000 for eligible teaching supplies expenses.

Provincial political contribution tax credit:

You can claim this credit if you or your spouse or common-law partner contributed to a registered provincial political party or a candidate in provincial election. You can not carry forward this contribution. Either you or your spouse can claim this credit. So, maximize the tax benefit by selecting the right taxpayer for claiming this credit.
Go to top

If you supported an eligible dependent, following CRA approved dependent tax credits can help you reduce your tax payable on your Canadian tax return. These tax credits can be claimed on all provincial tax return as well. To claim a dependent, dependent income need not be zero.

Line 304 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older:

You can claim this amount for an eligible dependent 18 years of age or older or for your spouse if either of them are dependent on you because of an impairment in physical or mental functions.

Line 305 / 5816 – Amount for an eligible dependant:

You can claim this amount if, at any time in the year, you supported an eligible dependant and his or her net income (line 236 of his or her return) was less than $11,809. Maximum federal amount is $11,809. If dependant qualifies for family caregiver amount, you can claim an additional $2,182. Tax credit for a child claimed as eligible dependent is same as tax credit available for dependent spouse. Only one claim is allowed for this line. Provincial credit varies by province. Eligible dependent for line 305 is
1) your child, grandchild, brother or sister and they are either under 18 years of age or they have mental or physical impairment.
2) your parents or grandparents.

Line 331 / 5872 – Allowable amount of medical expenses for other dependants:

You can claim medical expenses paid by you or your spouse for an eligible dependent (including children over 18 years of age) in any 12-month period ending in 2018. You can maximize the tax benefit by selecting the optimum 12 month period.

Line 318 / 5848 – Disability amount (DTC) transferred from a dependant:

You may be able to claim upto maximum disability amount (line 316) of your dependant (other than your spouse or common-law partner) if he or she was resident in Canada at any time in 2018 and was dependent on you for some of the basic necessities of life (food, shelter, or clothing).

Line 307 / 5820 – Canada caregiver amount for other infirm dependants age 18 or older:

If you supported an eligible dependent, you can claim upto $6,788 per dependant depending on dependant income. Provincial credit varies by province. You can claim more than one person as eligible dependent on this line if
1) the person is 18 years or older, and
2) person has mental or physical impairment
3) person is your (or your spouse’s) parent, grandparent, brother, sister, aunt, uncle, niece, nephew and
4) person is not your spouse or or common-law partner or an eligible dependant for whom an amount is claimed on line 305.
Go to top

Having kids has its own tax advantage in Canada in the form of these federal tax credits for children which reduces your income tax payable to CRA.

Any unused child tax credit can not be carried forward for use in next year.

Line 313 / 5833 – Adoption expenses:

You can claim upto $15,670 per child towards eligible adoption expenses related to the adoption of a child less than 18 years of age. Taxpayers of Ontario, Alberta, British Columbia, and Newfoundland and Labrador can claim provincial credit for adoption expense. Unused adoption expenses can not be carried forward. Provincial credit varies by province and provincial credit is only available to residents of AB,BC,MB,ON and NL.

Line 367 – family caregiver amount for children under 18 years of age:

Either you or your spouse or common-law partner can claim $2,182 on tax return 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 and has a mental or physical impairment.

Line 324 / 5860 – Tuition, education, and textbook amounts transferred from a child:

You can transfer upto $5,000 from your student child/grandchild. Transfer the amount that can be used by you. Unused portion can be carried forward indefinitely by child. Except Ontario, Saskatchewan and New Brunswick, all provinces allow you to transfer upto $5000 on line 5860 for provincial credit.

Province specific children tax credit

Manitoba children tax credit

Line 5839 – Children’s fitness amount:

You can claim upto $500 per child for this credit for eligible spend.

Line 5841 – Children’s arts amount:

You can claim upto $500 per child for this credit for eligible spend.
Newfoundland and Labrador children tax credit

Line 5831 – Child care amount:

You can claim the same amount you claimed on Line 214 of your income tax return. It is automatically calculated based on information entered to claim child care expense on line 214.
Nova Scotia children tax credit

Line 5823 – Amount for young children:

You can claim $100 per month for each child under 6 years of age. If you had a spouse at the end of the year, only the person with lower net income (including zero income) can claim this amount.
Prince Edward Island children tax credit

Line 5823 – Amount for young children:

You can claim $100 per month for each child under 6 years of age.
Saskatchewan tax credit

Line 5821 – Amount for dependent children born in 2000 or later:

You can claim $6,094 per child as long as no one has claimed the child as either a dependent on Line 5816 or spouse on Line 5812.

Province specific tax credit

Go to top

Alberta tax credit

Line 5844 – Disability tax credit amount (for self) in Alberta:

You can claim $14,590 if you are eligible to claim line 316 on federal form. If you are under 18 years of age, you can claim an additional amount of upto $10,949 depending on your income.
Alberta does not have any provincial tax credit for sports or child fitness.

Alberta stock savings plan tax credit:

You can claim this credit using form T89 if you had any unused stock savings plan tax credit to be applied in 2012. You won’t be eligible for NETFILE.
Go to top

British Columbia tax credit

Line 5844 – Disability tax credit amount (for self) in British Columbia:

You can claim $7,809 if you are eligible to claim line 316 on federal form. If you are under 18 years of age, you can claim an additional amount of upto $4,556 depending on your income.

Farmers’ food donation tax credit:

Farmers can claim this credit for qualifying food donation to an eligible charity.

BC sales tax credit:

The BC sales tax credit of $75 per adult is available. The maximum credit will be reduced by 2% of family net income over $15,000 for single individuals and over $18,000 for those who have a spouse or common-law partner.

British Columbia employee share ownership plan tax credit:

You can claim this credit if you have received Certificate ESOP 20 for your investment in a registered British Columbia employee share ownership plan (ESOP) at any time in 2018 (and did not claim them on your 2017 tax return) or in the first 60 days of 2019.

British Columbia employee venture capital tax credit:

You can claim this credit if you have received Certificate EVCC 30 for your investment in registered British Columbia employee venture capital corporation (EVCC) at any time in 2018 (and did not claim them on your 2017 tax return) or in the first 60 days of 2019.

British Columbia mining flow-through share tax credit:

You can claim this credit if you invested in flow-through shares and have received a slip T101 or T5013A showing BC qualifying expenses on Box 141.

Seniors homes renovation tax credit:

You can claim upto $10,000 for this credit if you incurred eligible home renovation (improvement) expenses in 2018 to our principal residence or the land on which your principal residence is situated and you are a senior (older than 65) or living with a senior relative.

Venture capital tax credit:

You can claim this credit if you have received Certificate SBVC 10 for your investment in a venture capital corporation (VCC) or eligible business corporation (EBC), registered in British Columbia, at any time in 2018 (and did not claim them on your 2017 tax return) or in the first 60 days of 2019 or you have unused venture capital tax credit from previous years.

Mining exploration tax credit:

You can claim this credit if you incurred qualified mining exploration expenses in the province in 2018. Unused mining credit can not be carried forward.

Training tax credit:

You can claim this credit if you completed an eligible program administered through the British Columbia Industry Training Authority.
Go to top

Manitoba tax credit

Line 5844 – Disability tax credit amount (for self) in Manitoba:

You can claim $6,180 if you are eligible to claim line 316 on federal form. If you are under 18 years of age, you can claim an additional amount of upto $3,605 depending on your income.

Line 5839 – Young Adult fitness amount:

You can claim upto a maximum of $500 per young adult (for yourself and your spouse) for registration fees paid in the year if you are under 25 years at the end of the year. You can also claum this for child under 18 years of age. Young adult fitness credit is not available for any other province. This can not be carried forward.

Fertility treatment tax credit:

You can claim this credit if you or your spouse or common-law partner incurred eligible medical expenses for fertility treatment and paid them in 2018.

Line 449 – Client action incentive:

Manitoba residents may be eligible to claim the new federal refundable credit for the climate action incentive. If you have a spouse, only one of you can claim for the family. You can also claim it for eligible child under 18. Remember to claim it in Credit tab.

Manitoba mineral exploration tax credit:

You can claim this credit if you invested in flow-through shares and Manitoba mining flow-through share expenditures have been renounced to you. Check box 144 on your T101 slip. You can carry forward unused credit to future year. You can also carry back to previous 3 years.

Go to top

New Brunswick tax credit

Line 5844 – Disability tax credit amount (for self) in New Brunswick:

You can claim $8,131 if you are eligible to claim line 316 on federal form. If you are under 18 years of age, you can claim an additional amount of upto $4,743 depending on your income.

Line 449 – Client action incentive:

New Brunswick residents may be eligible to claim the new federal refundable credit for the climate action incentive. If you have a spouse, only one of you can claim for the family. You can also claim it for eligible child under 18. Remember to claim it in Credit tab.

Labour-sponsored venture capital fund tax credit:

You can claim upto $2,000 for this credit if you have received Certificate NB-LSVC-1 for your investment in a labour-sponsored venture capital corporation, at any time in 2018 (and did not claim them on your 2017 tax return) or in the first 60 days of 2019.

Small business investor tax credit:

You can claim this credit if you have received Certificate NB-SBITC-1 for your investment in a small business or you have unused Small business investor tax credit from previous years.

Go to top

Newfoundland and Labrador tax credit

Line 5844 – Disability tax credit amount (for self) in Newfoundland and Labrador:

You can claim $6,240 if you are eligible to claim line 316 on federal form. If you are under 18 years of age, you can claim an additional amount of upto $2,936 depending on your income.

Resort property investment tax credit:

You can claim this credit if you have received Certificate NL RPITC for your investment in eligible shares or you have unused resort property investment tax credit from previous years. Unused credit can be carried forward upto 7 years and it can be carried back upto 3 years.

Direct equity tax credit:

You can claim this credit if you have received Certificate NL DETC-1 for your investment in eligible shares or you have unused direct equity tax credit from previous years. Unused credit can be carried forward upto 7 years and it can be carried back upto 3 years.

Line 5830 – Volunteer firefighters’ amount:

You can claim the same amount here which you claimed on line 362 of schedule 1.

Go to top

Nova Scotia tax credit

Line 5844 – Disability tax credit amount (for self) in Nova Scotia:

You can claim $7,341 if you are eligible to claim line 316 on federal form. If you are under 18 years of age, you can claim an additional amount of upto $3,449 depending on your income.

Food bank tax credit for farmers:

Farmers can claim this credit for qualifying food donation to an eligible charity.

Labour-sponsored venture capital fund tax credit:

You can claim upto $2,000 for this credit if you have received Certificate NSLSV for your investment in a labour-sponsored venture capital corporation, at any time in 2018 (and did not claim them on your 2017 return) or in the first 60 days of 2019.

Direct equity tax credit:

You can claim this credit if you have received Certificate NSETC-1 for your investment in eligible shares or you have unused direct equity tax credit from previous years.

Nova Scotia volunteer firefighters and ground search and rescue tax credit:

You can claim $500 in tax refund if you were a volunteer firefighter or a ground search and rescue volunteer for a minimum of six months in 2018 and did not receive any salary/wages for your work.

Go to top

Ontario tax credit

Line 5844 – Disability tax credit amount (for self) in Ontario:

You can claim $8,365 if you are eligible to claim line 316 on federal form. If you are under 18 years of age, you can claim an additional amount of upto $4,879 depending on your income.

Line 449 – Client action incentive:

Ontario residents may be eligible to claim the new federal refundable credit for the climate action incentive. If you have a spouse, only one of you can claim for the family. You can also claim it for eligible child under 18. Remember to claim it in Credit tab.

Ontario focused flow-through share tax credit:

You can claim this credit for qualifying expenses in a mining operation in Ontario.

Ontario senior homeowners’ property tax grant:

You need to apply for the Ontario senior homeowners’ property tax grant (OSHPTG) if, on December 31, 2013: you were 64 years of age or older; and you owned and occupied a principal residence in Ontario, for which you or someone on your behalf paid property tax for 2018.

Ontario trillium benefit(OTB):

Based on your net income, you may be eligible for Ontario trillium benefits if you live in Ontario. It includes the Ontario sales tax credit, the Ontario energy and property tax credit, and the Northern Ontario energy credit. To get Ontario sales tax credit, you (or your spouse, if applicable) must apply for GST/HST credit while filing your tax return. To get Ontario energy and property tax credit, and the Northern Ontario energy credit, you have to apply under Ontario trillium benefit. Both spouses can claim Ontario trillium benefit if they occupied separate principal residences on December 31, 2018 for medical reasons. You can now elect to receive your 2019 Ontario trillium benefit in one payment in June 2020 instead of receiving it monthly from July 2019 to June 2020. If dependents have income, they should file their own return to claim applicable Ontario trillium benefit.

Go to top

Prince Edward Island tax credit

Line 5844 – Disability tax credit amount (for self) in Price Edward Island:

You can claim $6,890 (equivalent of $675 as non-refundable tax credit ) if you are eligible to claim line 316 on federal form. If you are under 18 years of age, you can claim an additional amount of upto $4,019 (equivalent of $394 in non-refundablt tax credit) depending on your income.

Line 5850 – Teacher school supply amount:

Teacher( or a member of the program staff of an early learning and child care centre) can claim up to $500 of eligible school supplies expenses on their income tax return in Prince Edward Island. Expense for school supplies is not tax deductible in any other province (BC, AB, NS,NL,ON,MB,SK,NB). This is not a deduction to reduce your income. Instead, it gives you a non-refundable tax credit of up to $49 to reduce your tax amount.

Equity tax credit:

You can claim upto $7,000 for this credit if you have received Certificate PE-ETC for your investment in eligible shares at any time in 2017 (and did not claim them on your 2015 return) or in the first 60 days of 2017 or you have unused equity tax credit from previous years. You can carry forward unused credits seven years.

PEI volunteer firefighter tax credit:

You can claim $500 here if you claimed an amount on line 362 of schedule 1.

Go to top

Saskatchewan tax credit

Line 5844 – Disability tax credit amount (for self) in Saskatchewan:

You can claim $9,464 if you are eligible to claim line 316 on federal form. If you are under 18 years of age, you can claim an additional amount of upto $9,464 depending on your income.

Line 5822 – Senior supplementary amount:

You can claim $1,292 for this credit if you were 65 years of age or older in 2018.

Line 5837 – Home buyers’ amount:

You can claim an amount of $10,000 for the purchase of a qualifying home made after December 31, 2018 (closing after this date) if you are eligible to claim an amount on line 369 of schedule 1 and your house is registered in Saskatchewan.

Line 449 – Client action incentive:

Saskatchewan residents may be eligible to claim the new federal refundable credit for the climate action incentive. If you have a spouse, only one of you can claim for the family. You can also claim it for eligible child under 18. Remember to claim it in Credit tab.

Saskatchewan farm and small business capital gains tax credit:

If you reported capital gains in 2018 from the disposition of qualified farm property or qualified small business corporation shares, you might be eligible for this tax credit. It will be calculated automatically by our program.

Labour-sponsored venture capital fund tax credit:

You can claim upto $1,000 for this credit if you have received slip T2C (Sask.) for your investment in a labour-sponsored venture capital corporation at any time in 2018 (and did not claim them on your 2017 return) or in the first 60 days of 2019.

Saskatchewan mineral exploration tax credit:

You can claim this credit if you have received SK-METC (Mineral Exploration Tax Credit Certificate)for 2018 from mining exploration corporations that incurred qualifying expenses in Saskatchewan for your investment in eligible shares or you have unused mineral exploration tax credit from previous years. Unused mining credit can be carried forward upto 10 years and it can be carried back upto 3 years.

Saskatchewan graduate tuition tax credit:

You can claim this credit if you completed an eligible program at an eligible educational institution; and obtained a Graduate Retention Program Eligibility Certificate from the Saskatchewan Ministry of Advanced Education. If you do not need all your Saskatchewan graduate tuition tax credit to reduce your 2017 provincial tax to zero, you can carry forward unused credit for nine years after the year of graduation.

Go to top

We have consolidated other tax credit questions asked by Canadian taxpayers like you. If you do not find an answer, ask us and we will add it for you.

Can Canadian senior claim living expenses paid to family member?

No, there is no such credit.

Can both spouses apply for the Ontario Trillium Benefits(otb)?

Yes, both spouses can claim Ontario trillium benefit if they occupied separate principal residences on December 31 of tax year for medical reasons.

Can disability for self be claimed under federal and ontario?

Yes. Once you enter the details for disability in Credit tab, program will automatically calculate the credit for both federal and provincial form.

Can grandparents claim childrens fitness amounts on income tax in Saskatchewan?

No, only parents can claim this.

Can I claim a tax deduction for a disabled dependent who I supported for part of a year in canada?

Yes, you can claim disability credit as long as dependent was present in Canada at any time during the tax year and meets all other requirements.

Can I claim additional deduction for children under the northern residents allowance?

No, there is no addition deduction for children under northern residents allowance.

Can I claim Alberta income tax if living in NS?

Yes, if you were living in Alberta on 31st Dec of the tax year.

Can I claim investment expenses for foreign dividend paying stocks in Canada?

Yes. If you have those stocks in a non-registered account in Canada, you can claim investment expenses.

Can I claim kids school supplies, uniforms in Ontario?

No, there is no such credit.

Can I claim my childs sports registration as a tax deduction?

Yes, you can claim sports registration fee as children fitness credit or art credit in British Columbia or Manitoba depending on the type of program .

Can I claim my son who is 19 as a dependant in Ontario?

You can claim your 19 year old son as dependent if you did not support your spouse and your son has a mental or physical impairment.

Can I claim travel amount if I do not claim Northern residents deduction?

No, there is no separate claim for only travel amount. It has to be claimed together with Norther residents deduction.

Can I get paid for caring for my parents in Newfoundland?

Not directly. You can claim certain dependent tax credit for taking care of your parents.

Can I use tuition deductions transferred from child for tax refund?

Yes, you get non-refundable tax credit for the transferred amount. Remember to enter transferred amount under your child profile in Credit tab.

Can my permanent residence be NL and work in Alberta and claim northern living allowance?

Yes, you can claim northern resident deduction if you lived in a prescribed zone for a continuous period of at least six consecutive months..

Can parents claim for school supplies on family allowance?

No, there is no such tax credit.

Can person paying child support claim dependent?

Yes, dependent claim can also be split with spouse or can be claimed by one of the parents.

Can Saskatchewan teachers claim purchases as tax deductible?

yes, Eligible educator school supply credit is available to everyone.

Can teachers claim buying their own supplies on income tax?

Yes. teachers can claim this as Eligible educator school supply credit on their income tax return.

Can you buy RRSP for a family member and get the tax credit in British Columbia?

You can buy RRSP for your spouse and claim tax credit on your tax return as long as it is still within your available RRSP limit. You can not claim this for any other family member.

Can you claim a child for spousal (dependent) amount as well as child tax credit in Nova Scotia?

Yes, you can claim both dependent amount as well as child tax credit for your child if you are not claiming spousal amount for your spouse.

Can you claim a dependent child older than 18 years in college (post secondary) as equivalent to spouse canada?

You can claim your child as dependent if you are not claiming spousal amount and your child is either 18 years of age or has a physical or mental impairment.

Yes, active family benefit is provincial tax credit and can be claimed for the same expense claimed on line 365.

Can you claim baby clothing on your taxes in ontario?

No, there is no such tax credit.

Can you claim first 60 days of tuition in previous tax year?

No, tuition expense must be paid in tax year.

Can you claim line of credit interest on taxes in canada?

Yes, you can claim these interest as carrying charges for investment if you have used the money to buy investment and expect income out of the investment.

Can you claim northern tax allowance in Newfoundland?

Yes, taxpayers residing in any of the prescribed zones in Alberta, BC, Manitoba, Newfoundland and Labrador, Nova Scotia, Ontario, Quebec, SasKatchewan, Yukon, Nunavut and Northwest territories can claim northern tax allowance.

Can you claim permanent residence legal fees on tax return in Canada?

No, there is no tax credit for this.

Can you claim the same child for 305 and 367 in BC?

Yes, you can claim it in all provinces.

Can you claim your child as a dependent and have them file income tax in canada?

Yes. Your dependent credit amount will be reduced by the income of your child.

Can you claim tuition if EI funds you?

Yes once you receive your T2202 forms from your institute.

Can a dependent on someone else tax return claim the first time homebuyer credit?

Technically, anyone can claim first time homebuyer credit on their own tax credit if they meet the eligibility criteria. However, if your income is not more than personal tax amount, you will not get any benefit of homebuyer amount.

Do I have to use my tuition amount for deduction when I have more than enough donation?

No, you can transfer upto $5000 to your parent/grandparents/spouse/common-law partner. You can also carry forward the unused tuition amount indefinitely for future tax years.

My net income is nil. Should I claim home buyer amount?

There is no tax benefit for you for claiming home buyer amount if you have no income. Your spouse can also claim the home buyer amount.

My elderly parent moved to live with me. Can we deduct the moving expenses?

No. You can only claim moving expenses if you moved for employment or attending a school.

Can each spouse claim the basic Ontario tax reduction?

Yes, each spouse can claim the basic Ontario tax reduction. However, reduction for dependent children and dependent with medical or physical infirmity can be claimed by the spouse with higher net income.

Can you carry over support payments to next tax year?

No, you have to report all support payments received in the current tax year.

Can you carry forward unused medical amount?

Not directly. However, CRA allows you to pick any 12 month period for medical amount claim as long as it ends in the tax year. You can adjust the period to carry forward your medical amount by at least 364 days.

Can I claim both the federal fitness amount and the Ontario fitness amount with the same money?

Yes.

Does claiming parents as dependents reduce their pension in British Columbia?

No. However, dependent credit amount is reduced by their pension income.

Does the SK graduation tax credit just reduce your tax payable or is it a 2000.00 reimbursement?

First, it reduces your tax payable and left over tax credit is returned to you as income tax refund. Effectively, you can consider it as a $2000 reimbursement.

How do I claim my child on my tax return?

Enter your child as family member in profile tab with correct date of birth and our program will calculate the eligible age related tax credit. For other credits, you will have to enter specific amount in Credit tab.

How much tax refund would I get for unused federal and ontario tuition education amount?

Unused tuition amount gives you non-refundable tax credit which will reduce your tax owing and increase your tax refund. Actual refund amount will depend on your income and unused tuition amount.

How do I use the provincial tuition credit when I moved from Ontario to Alberta or NL to NS?

Schedule 11 of the province explains the usage of unused provincial tuition credit from another province. S11 for Alberta allows you to use unused federal tuition amount as unused provincial tuition amount irrespective of which province you moved from.

If I have more than one T4, do I combine them on my Canadian tax?

No. You should enter each T4 separately. Our program will combine and calculate your tax return appropriately.

If I work in Alberta but went to school in New Brunswick, how do I claim on income tax?

S11 for Alberta allows you to use unused federal tuition amount as unused provincial tuition amount irrespective of which province you moved from.

If you have a $10,000 carry-forward student loan credit amount, how do you calculate your actual tax savings??

Tax credit is available for the interest paid on student loan. If you paid 5% interest on the loan, you will get a tax credit of $75 (15% of $500) to reduce your tax owing.

If your 2013 net income is less than 11038, do you claim the amount or transfer to your spouse?

There is no need to transfer anything. Your spouse can claim a spousal amount of 11,038 minus your net income.

I am no longer in school but still have unused tuition tax credit. How do I claim that?

You can carry forward your unused tuition tax credit indefinitely for future tax years and claim tax credit against your future income.

How much tuition can be claimed per year from previous years?

There is no maximum limit on claiming unused tuition amount. You should report all unused tuition credit and program will use the applicable credit and leave the remaining tuition credit to be used for future years.

How do you claim your children on scedule one and form 428?

You need to enter your child details under profile as family member. Our program will apply the eligible age related credit for schedule one and form 428 and show you in tax summary.