Deductions, credits, and expenses

Select a link in the table to find information about what deductions and tax credits you can claim to reduce the amount of tax you must pay. You will also find information on where to claim these amounts on your income tax and benefit return or a related form or schedule. You can sort the table by line number or topic, and you can filter by key word.

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List of all deductions, credits and expenses
Line number Name Details Topics Applies to
205 Line 205 – Pooled registered pension plan (PRPP) employer contributions     Net Income
206 Line 206 – Pension adjustment Find out how to report your pension adjustment amount. Pension and savings plans Net Income
207 Line 207 – Registered pension plan (RPP) deduction Claiming a deduction for your registered pension plan contributions, and how to report it. Pension and savings plans Net Income
208 Line 208 – RRSP and PRPP deduction Claiming a deduction for your RRSP and PRPP contributions, and how to calculate and claim it. Pension and savings plans Net Income
210 Line 210 – Deduction for elected split-pension amount Claim a deduction for the amount of pension that you and your spouse or common-law partner have elected to split. Pension and savings plans Net Income
212 Line 212 – Annual union, professional, or like dues Find out which union or professional dues related to your employment income you can deduct, and how to claim them. Employment Net Income
213 Line 213 – Universal child care benefit (UCCB) repayment     Net Income
214 Line 214 – Child care expenses Find out what expenses are eligible for this deduction, who can claim it, and how to calculate and claim it. Family, child care, and caregivers Net Income
215 Line 215 – Disability supports deduction Find out what expenses are eligible and how to calculate and claim this deduction. Disability Net Income
217 and 228 Line 217 and 228 – Business investment loss     Net Income
219 Line 219 – Moving expenses Claiming a deduction for moving expenses paid to study in a post-secondary program, and how to calculate and claim them. Education Net Income
220 and 230 Lines 230 and 220 – Support payments made Claiming a deduction for support payments made, and how to claim it. Family, child care, and caregivers Net Income
221 Line 221 – Carrying charges and interest expenses     Net Income
222 Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings     Net Income
223 Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income     Net Income
224 Line 224 – Exploration and development expenses     Net Income
229 Line 229 – Other employment expenses Claiming a deduction for expenses you paid to earn employment income. Employment Net Income
231 Line 231 – Clergy residence deduction     Net Income
232 Line 232 – Other deductions Claim on this line allowable amounts not deducted elsewhere on your return. Includes Income amounts repaid, Legal fees and other deductable amounts.   Net Income
235 Line 235 – Social benefits repayment     Net Income
236 Line 236 – Net income     Net Income
244 Line 244 – Canadian Forces personnel and police deduction     Taxable income
249 Line 249 – Security options deductions     Taxable income
250 Line 250 – Other payments deduction     Taxable income
251 Line 251 – Limited partnership losses of other years     Taxable income
252 Line 252 – Non-capital losses of other years     Taxable income
253 Line 253 – Net capital losses of other years     Taxable income
254 Line 254 – Capital gains deduction     Taxable income
255 Line 255 – Northern residents deductions     Taxable income
256 Line 256 – Additional deductions Claim a deduction on for certain income amounts you reported on your return. This includes adult basic education tuition assistance, employees of prescribed international organizations, exempt foreign income and vow of perpetual poverty. Education Taxable income
260 Line 260 – Taxable income     Taxable income 
300 Line 300 – Basic personal amount     Federal non-refundable tax credits
301 Line 301 – Age amount     Federal non-refundable tax credits
303 Line 303 – Spouse or common-law partner amount Find out if you are eligible for this credit, and how to calculate and claim it. Family, child care, and caregivers Federal non-refundable tax credits
304 Line 304 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older Find out who is eligible for this credit, who can claim it, and how to calculate and claim it. Family, child care, and caregivers / Disability Federal non-refundable tax credits
305 Line 305 – Amount for an eligible dependant Find out if you are eligible for this credit, and how to calculate and claim it. Family, child care, and caregivers Federal non-refundable tax credits
307 Line 307 – Canada caregiver amount for other infirm dependants age 18 or older

Find out who is eligible for this credit, who can claim it, and how to calculate and claim it.

Find out what expenses are eligible for this credit, and how to calculate and claim them.

 Family, child care, and caregivers / Disability Federal non-refundable tax credits
308 Line 308 – CPP or QPP contributions through employment Find out how much you should contribute to CPP or QPP on employment income, and how to calculate and claim this credit. Pension and savings plans Federal non-refundable tax credits
310 Line 310 – CPP or QPP contributions on self-employment and other earnings Find out how much you should contribute to CPP or QPP on self-employment income, and how to calculate and claim this credit. Pension and savings plans Federal non-refundable tax credits
312 Line 312 – Employment insurance premiums through employment Find out how to claim this credit. Employment Federal non-refundable tax credits
313 Line 313 – Adoption expenses Find out what expenses are eligible for this credit, and how to calculate and claim them. Family, child care, and caregivers Federal non-refundable tax credits
314 Line 314 – Pension income amount Find out which pension or annuity income you reported makes you eligible for this credit, and how to calculate and claim it. Pension and savings plans Federal non-refundable tax credits
316 Line 316 – Disability amount for self Find out if you can claim this credit if you have an impairment, and how to calculate and claim it. Disability Federal non-refundable tax credits
317 Line 317 – Employment Insurance premiums on self-employment and other eligible earnings Find out if you can choose to pay EI premiums on self-employment for access to EI special benefits, and how to claim them. Employment Federal non-refundable tax credits
318 Line 318 – Disability amount transferred from a dependant Find out if you can transfer unused parts of your dependant’s credit, and how to calculate and claim it. Disability Federal non-refundable tax credits
319 Line 319 – Interest paid on your student loans Claiming the interest paid on your student loans for post-secondary education, and how to claim it. Education Federal non-refundable tax credits
323 Line 323 – Your tuition, education, and textbook amounts Find out about eligible fees, education, and textbook amounts, and how to claim and carry forward these amounts. Education Federal non-refundable tax credits
324 Line 324 – Tuition amount transferred from a child Find out if a child can transfer to you all or part of their unused tuition, education, and textbook amounts. Education Federal non-refundable tax credits
326 Line 326 – Amounts transferred from your spouse or common-law partner Find out if you can transfer any credits from your spouse or common-law partner, and how to calculate and claim them. Family, child care, and caregivers / Education / Disability Federal non-refundable tax credits
330 and 331 Lines 330 and 331 – Eligible medical expenses you can claim on your return Find out what expenses are eligible for this credit, and how to calculate and claim them. Family, child care, and caregivers Federal non-refundable tax credits
349 Line 349 – Donations and gifts     Federal non-refundable tax credits
350 Line 350 – Total federal non-refundable tax credits     Federal non-refundable tax credits
352 and 367 Lines 352 and 367 – Canada caregiver amount for infirm children under 18 years of age Find out if you are eligible for this credit and how to claim it. Family, child care, and caregivers Federal non-refundable tax credits
362 and 395 Lines 362 and 395 – Volunteer firefighters' amount and search and rescue volunteers' amount Claiming a credit or exemption if you are an emergency services volunteer, and how to claim it. Employment Federal non-refundable tax credits
363 Line 363 – Canada employment amount Claiming this credit, and how to calculate and claim it. Employment Federal non-refundable tax credits
367 Line 367 – Canada caregiver amount for infirm children under 18 years of age     Federal non-refundable tax credits
369 Line 369 – Home buyers' amount     Federal non-refundable tax credits
375 Line 375 – Provincial parental insurance plan (PPIP) premiums paid     Federal non-refundable tax credits
376 Line 376 – PPIP premiums payable on employment income     Federal non-refundable tax credits
378 Line 378 – PPIP premiums payable on self-employment income     Federal non-refundable tax credits
398 Line 398 – Home accessibility expenses Find out who is eligible for this credit, who can claim it, and how to calculate and claim it. Disability Federal non-refundable tax credits
405 Line 405 – Federal foreign tax credit     Net federal tax
409 Line 409 – Federal political contributions - total contributions     Net federal tax
410 Line 410 – Federal political contributions - tax credit     Net federal tax
412 Line 412 – Investment tax credit     Net federal tax
413 and 414 Lines 413 and 414 – Labour-sponsored funds tax credit     Net federal tax
415 Line 415 – Working income tax benefit (WITB) advance payments     Net federal tax
418 Line 418 – Special taxes     Net federal tax
420 Line 420 – Net federal tax     Net federal tax
421 Line 421 – CPP contributions payable on self-employment and other earnings     Refund and balance owing
422 Line 422 – Social benefits repayment     Refund and balance owing
424 Line 424 – Federal tax on split income     Net federal tax
425 Line 425 – Federal dividend tax credit     Net federal tax
427 Line 427 – Minimum tax carryover     Net federal tax
428 Line 428 – Provincial or territorial tax     Refund and balance owing
430 Line 430 – Employment insurance premiums payable on self-employment and other eligible earnings     Refund and balance owing
432 Line 432 – Yukon First Nations Tax     Refund and balance owing
435 Line 435 – Total payable     Refund and balance owing
437 Line 437 – Total income tax deducted     Refund and balance owing
438 Line 438 – Tax transfer for residents of Quebec     Refund and balance owing
440 Line 440 – Refundable Quebec abatement     Refund and balance owing
448 Line 448 – CPP overpayment Contributed too much to the Canada pension plan, and how to calculate and claim this credit. Pension and savings plans Refund and balance owing
449 Line 449 – Climate action incentive Claiming the climate action incentive payment. Climate action incentive Refund and balance owing
450 Line 450 – Employment insurance overpayment Contributed too much, and how to calculate and claim this credit. Employment Refund and balance owing
452 Line 452 – Refundable medical expense supplement Find out if you are eligible to claim this refundable credit, and how to calculate and claim it. Family, child care, and caregivers Refund and balance owing
453 Line 453 – Working income tax benefit (WITB)      Refund and balance owing
454 Line 454 – Refund of investment tax credit      Refund and balance owing
456 Line 456 – Part XII.2 trust tax credit     Refund and balance owing
457 Line 457 – Employee and partner GST/HST rebate     Refund and balance owing
468 and 469 Lines 468 and 469 – Eligible educator school supply tax credit     Refund and balance owing
476 Line 476 – Tax paid by instalments     Refund and balance owing
479 Line 479 – Provincial or territorial credits     Refund and balance owing
484 Line 484 – Refund     Refund and balance owing
485 Line 485 – Balance owing     Refund and balance owing

Education deductions, credits and expenses

Find information about the amounts you may be able to claim as a deduction or a credit related to education. This includes, tuition, education, and textbook amounts, interest paid on student loans, and moving expenses.

Disability deductions, credits and expenses

Learn more about claiming amounts for someone with an impairment in physical or mental functions.

Pensions and savings plans deductions, credits and expenses

Claim amounts related to pension and savings income you reported, contributions, and more.

Provincial and Territorial deductions, credits and expenses

Find out about provincial or territorial credits you may be entitled to in addition to your federal credits.

Employment deductions, credits and expenses

Find out about claiming amounts related to your employment income, and more.

Family, child care, and caregivers deductions, credits and expenses

Claim amounts for your children, eligible dependants, and spouse or common-law partner.

Climate action incentive

Find out if you can claim the climate action incentive payment.

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