This is the full list of tax deductions and credits covered on this site, grouped by the situation that makes you eligible. Each row says whether the claim is a deduction (it lowers taxable income) or a credit (it lowers tax), where it goes on your return, and which guide covers the amounts and rules; why the two kinds of claim are worth different amounts is explained in the difference between a tax deduction and a tax credit. Amounts change each year, so they are kept on each claim’s own page rather than repeated here.
Claims almost everyone gets
| Claim | Type | On the return | Guide |
|---|---|---|---|
| Basic personal amount | Non-refundable credit | Line 30000 | Basic personal amount |
| CPP contributions and EI premiums | Non-refundable credits | Schedule 1 | How to read your pay stub |
| Provincial and territorial credits | Credits on the provincial return | Provincial schedule | Provincial tax credits by province |
| Canada Groceries and Essentials Benefit (formerly the GST/HST credit) | Refundable benefit | Filing a return | Canada Groceries and Essentials Benefit |
Employees
| Claim | Type | On the return | Guide |
|---|---|---|---|
| Union and professional dues | Deduction | Line 21200 | Union dues deduction |
| Home office expenses (signed T2200) | Deduction | Line 22900, Form T777 | Work-from-home tax deduction |
| Car expenses for work (signed T2200) | Deduction | Line 22900, Form T777 | Can I deduct my car for work? |
| Tradesperson’s and apprentice mechanic’s tools | Deduction | Line 22900 | Tools deduction |
| Cell phone (work share) | Deduction | Form T777 (with a T2200) | Can I deduct my cell phone? |
| Meals and entertainment | Deduction (limited cases) | Form T777 | Can I deduct meals? |
| Subscriptions and work software | Deduction (if required for work) | Can I deduct subscriptions? | |
| Moving for a new job | Deduction | Line 21900, Form T1-M | Moving expenses deduction |
| Legal fees to collect wages or a pension owed | Deduction | Line 23200 |
Gym memberships are usually not deductible; the narrow exceptions are in can I deduct a gym membership?. Benefits your employer pays for, and which of them are taxable, are covered in the taxable benefits guides.
Self-employed
Business expenses are claimed on Form T2125, the statement of business or professional activities; how to complete the T2125 walks through it line by line.
| Claim | Type | On the return | Guide |
|---|---|---|---|
| Business expenses (supplies, advertising, insurance, professional fees, bad debts) | Deductions | Form T2125 | Self-employed tax deductions |
| Business use of home | Deduction | Form T2125 | Home office deduction for the self-employed |
| Vehicle (business share) | Deduction | Form T2125 | Vehicle expenses for the self-employed |
| Meals and entertainment | Deduction (50% of cost) | Form T2125 | Can I deduct meals? |
| Phone and internet (business share) | Deduction | Form T2125 | Can I deduct my cell phone? |
| Equipment, computers, furniture | Capital cost allowance | Form T2125 | Self-employed tax deductions |
| Courses and professional development | Deduction | Form T2125 | Can I deduct education expenses? |
| Employer half of CPP contributions | Deduction | Self-employed tax deductions |
Families and couples
| Claim | Type | On the return | Guide |
|---|---|---|---|
| Child care expenses | Deduction | Line 21400, Form T778 | Child care expense deduction |
| Spouse or common-law partner amount | Non-refundable credit | Line 30300 | Basic personal amount and spouse amount |
| Eligible dependant amount | Non-refundable credit | Line 30400 | Basic personal amount and spouse amount |
| Canada caregiver amount | Non-refundable credit | Lines 30425, 30450, 30500 | Canada Caregiver Credit |
| Canada Child Benefit | Tax-free benefit | Filing a return | Canada Child Benefit amounts |
| Pension income splitting | Election | Form T1032 | Pension income splitting |
| Spousal support paid | Deduction | Line 22000 |
How getting married or becoming common-law changes these claims and your benefits is covered in the tax effects of getting married.
Students and education
| Claim | Type | On the return | Guide |
|---|---|---|---|
| Tuition (T2202) | Non-refundable credit, transferable | Line 32300 | Tuition tax credit |
| Canada Training Credit | Refundable credit | Line 45350 | Canada Training Credit |
| Interest on student loans | Non-refundable credit | Line 31900 | |
| Moving to attend school | Deduction (only against the taxable part of scholarships, bursaries and research grants) | Line 21900 | Moving expenses deduction |
| Employer-paid and work-related training | Usually not taxable; sometimes deductible | Can I deduct education expenses? |
Health and disability
| Claim | Type | On the return | Guide |
|---|---|---|---|
| Medical expenses (over the income threshold) | Non-refundable credit | Lines 33099, 33199 | Medical expense tax credit |
| Disability amount | Non-refundable credit, transferable | Lines 31600, 31800, 32600 | Disability Tax Credit eligibility and how much the DTC is worth |
| Disability supports | Deduction | Line 21500 | Medical expense tax credit |
| Home accessibility renovations | Non-refundable credit | Line 31285 | Home accessibility tax credit |
Homes and renting
| Claim | Type | On the return | Guide |
|---|---|---|---|
| Home buyers’ amount (first home) | Non-refundable credit | Line 31270 | First-time home buyers’ tax credit |
| FHSA contributions | Deduction | Line 20805 | FHSA guide |
| Rent | No federal deduction; provincial credits in some provinces | Provincial schedule | Can you claim rent on taxes? |
| Selling and buying costs when you move for work or school | Deduction | Line 21900 | Moving expenses deduction |
Investors and savers
| Claim | Type | On the return | Guide |
|---|---|---|---|
| RRSP contributions | Deduction | Line 20800, Schedule 7 | RRSP guide |
| Carrying charges and interest on money borrowed to invest | Deduction | Line 22100 | Can I deduct investment fees? |
| Capital losses | Offset capital gains; unused losses carry forward | Tax-loss harvesting | |
| Foreign tax paid on foreign income | Non-refundable credit | Foreign tax credit | |
| Allowable business investment loss | Deduction (50% of the loss) |
Donations
| Claim | Type | On the return | Guide |
|---|---|---|---|
| Donations and gifts | Non-refundable credit (two tiers) | Line 34900, Schedule 9 | Charitable donation tax credit |
| Checking a charity and its receipt | Is my donation tax-deductible? | ||
| Federal political contributions | Non-refundable credit | Line 41000 | Is my donation tax-deductible? |
Seniors and retirees
| Claim | Type | On the return | Guide |
|---|---|---|---|
| Age amount (65 and over) | Non-refundable credit | Line 30100 | |
| Pension income amount | Non-refundable credit | Line 31400 | Pension income splitting |
| Home accessibility renovations | Non-refundable credit | Line 31285 | Home accessibility tax credit |
Regional and occupation-specific
| Claim | Type | On the return | Guide |
|---|---|---|---|
| Northern residents deductions | Deductions | Form T2222 | Northern residents deductions |
| Volunteer firefighter and search and rescue amounts | Non-refundable credits | Lines 31220, 31240 |
Ended credits
Some credits still come up in searches but can’t be claimed on a current return. The digital news subscription tax credit applied only to the 2020 to 2024 tax years, and the First-Time Donor’s Super Credit ended after 2017. The federal “child amount” credit ended in 2015.
Claims missed on a past return
Most claims can be added to a return you already filed by asking the CRA to adjust it. The steps for the most common misses are in forgotten medical expenses, forgotten charitable donations and forgotten moving expenses; wider strategies are in how to pay less tax in Canada.
Records to keep
| Record | Keep for |
|---|---|
| Tax returns, receipts and slips | 6 years |
| RRSP contribution receipts | 6 years |
| Investment records (adjusted cost base) | 6 years after selling |
| Home purchase and sale documents | 6 years after the sale |
| Vehicle logbook (business use) | 6 years |
Browse All List of Tax Deductions and Credits in Canada: Checklist by Situation Articles
Browse all 27 articles in this section.
C
- Can I Deduct Education Expenses in Canada?
- Can I Deduct Investment Fees in Canada?
- Can I Deduct Meals on Taxes in Canada?
- Can I Deduct My Car for Work in Canada?
- Can I Deduct My Cell Phone on Taxes in Canada?
- Can I Deduct My Gym Membership on Taxes in Canada?
- Can I Deduct Subscriptions on Taxes in Canada?
- Can I Deduct Tools on Taxes in Canada?
- Can You Claim Rent on Taxes in Canada? Renter Tax Credits by Province
- Caregiver Tax Credits Canada 2026 | Complete Guide
- Charitable Donation Tax Credit Calculator Canada 2026
- Child Care Expense Deduction Canada 2026: $8,000 Under 7, $5,000 Ages 7 to 16