Ads keep this website free for you.
TaxTips.ca does not research or endorse any product or service appearing in ads on this site.  Before making a major financial decision you  should consult a qualified professional.

Filing Your Return TaxTips.ca
Canadian Tax and
Financial Information

If you use an ad blocker, please consider a small contribution to help keep TaxTips.ca free for everyone.

Need an accounting, tax or financial advisor? Look in our Directory.  Use above search box to easily find your topic!   Stay Connected with TaxTips.ca!
Home
What's New
Calculators
Personal Tax
Business
Sales Taxes
Free in 30!
Financial Planning
RRSP RRIF TFSA
Real Estate
Stocks Bonds etc.
Seniors
Disabilities
Canada
Alberta
British Columbia
Manitoba
Ontario
Quebec
Saskatchewan
Atlantic Provinces
Territories
Federal Budget
Prov/Terr Budgets
Statistics etc.
Glossary
Site Map
Directory
Advertise With Us
Contact Us/About Us
Links & Resources
Personal Tax -> Filing your income tax return

Filing Your Canadian Personal Income Tax Return

Note:  All federal and provincial/territorial line numbers on the tax returns were changed starting with the 2019 tax return.  We've noted the new and old numbers on this page, and are in the process of updating line numbers in our articles.  Most of the federal line numbers have had "00" added to the end of them, but some have changed completely.  Many of the provincial/territorial line numbers have had "0" added to them, and some have changed completely.

Personal Income Tax Return and Payments Due Dates

COVID-19 Benefits - T4A Tax Slip Errors - updated

Checking your tax return with the Detailed Canadian Tax & RRSP Savings Calculator

Why should I file if I don't have income or have to pay tax?

Tax forms and filing methods

My Payment - an online service from CRA to make payments to them directly from your bank account.

Late filing of a tax return / late filing interest and penalties

I can't afford to pay the tax I owe!

For which province do I file a tax return, and what if I live in one province or territory, and work in another?

Prepare - Make sure you have all your information slips before filing your return.

Free service for those unable to complete their tax return and unable to pay for assistance.

Tax refunds

bulletHow long will it take?
bulletHow can I check the status?
bulletDirect deposit to your bank account

Can CRA withhold my income tax refund or my GST/HST credit?

Changing (amending/adjusting) your tax return once you have already filed it.

CPP/QPP or EI overpayment - how to recover it.

Dealing with Canada Revenue Agency

CRA Income Tax Audit Manual - because it may help you to know the procedures/guidelines followed by the CRA!

Notice of Objection - if you don't agree with your tax assessment

CRA taking more than 90 days to respond to your notice of objection?

Taxpayer relief provisions (formerly Fairness provisions)

Taxpayers' Ombudsman deals with service-related complaints about Canada Revenue Agency

Voluntary Disclosures Program (VDP) - this can be done on a no-name basis

The Tax Return

GST/HST credit -  Who is eligible to receive it, and how much is it?

Should my spouse and I file our tax returns together, or separately? - claiming tax credits and deductions, transferring dividend income, and how to report investment income.

Common-law spouse definition

Minimize taxes of a deceased taxpayer by filing additional optional tax returns.

Students - Scholarships and awards, tax credits, moving expenses, private school, etc.

Reporting foreign dollar transaction amounts on your tax return

Table of historical US$ - Cdn$ average exchange rates

Foreign asset reporting - form T1135 Foreign Income Verification Statement

Reporting Income

Barter and Bitcoin / cryptocurrency transactions can result in taxable income and deductible expenses, as well as sales taxes payable.

Selling goods on eBay may result in taxable income as well as sales taxes payable.

Tax issues re investments, and tax treatment of different types of investments - includes information on reporting foreign income and expenses on your tax return

Capital gains and losses, and methods of deferring or eliminating capital gains

Capital losses

Worthless shares or debt

Business investment loss

$750,000 capital gains deduction

bulletQualified small business corporation shares
bulletQualified farm property
bulletQualified fishing property
bulletCumulative net investment loss (CNIL)

Self-employment losses can be carried back 3 years, and can be used to offset other income.

Pension splitting

Principal residence exemption  

bulletWhen is it necessary to report the sale of a principal residence on your tax return?  Since 2016 - always!
bulletAdding a child to the title of your principal residence

Students - Scholarship and award income (Line 13010, was line 130)

Transfer dividend income to a spouse - In some circumstances, Canadian dividend income may be included in the income of either spouse.

Universal Child Care Benefit (UCCB) - A single parent has the option of including the UCCB in the income of a dependent claimed as an eligible dependent (equivalent to spouse).  2016 is the last year for UCCB income.

Canada Revenue Agency list of all types of income

Clawbacks From Income

Employment Insurance (EI) benefit clawback

Old Age Security (OAS) clawback

Deductions From Income

Attendant care expenses (Line 21500, was line 215 - can also be tax credit line 33099 or 33199 - 330 or 331)

Child care expenses (Line 21400, was line 214)

Disability supports deduction (Line 21500, was line 215)

Employment expenses (Line 22900, was line 229) including work-space-in-home expenses

Interest expense on money borrowed to purchase stocks and bonds (securities) (Line 22100, was line 221)

Interest expense on money borrowed to purchase real estate (Line 22100, was line 221)

Interest expense paid to a non-resident

Moving expenses (Line 21900, was line 219)

Moving expenses - Students (Line 21900, was line 219)

Northern residents deduction (Line 25500, was line 255)

Private school tuition fees

RRSP contributions were not reported on my previous year's tax return.  What do I do?

Safety deposit box fees - no longer deductible for 2014 and later taxation years

Non-Refundable Tax Credits

A non-refundable tax credit can only be used to reduce federal or provincial/territorial taxes payable to zero.

Tables listing most non-refundable tax credits

Age amount tax credit (Line 30100, was line 301) for individuals aged 65 and older, reduced when income exceeds threshold

Basic personal amount tax credit - increased for 2020 (Line 30000, was line 300)

Canada employment amount tax credit (Line 31260, was line 363)

Canada Caregiver Credit

Caregiver amount tax credit may be available if (dependent or non-dependent) parent or grandparent (over 65) lives with you, or if a dependent relative lives with you - available for all provinces and territories (except BC for 2018 and later years and Ontario and Yukon for 2017 and later years).  Federal credit (Line 315) replaced by Canada Caregiver Credit for 2017 and later years.  BC, Ontario and Yukon credits mirror the new federal credit.

Provincial Child Amount Tax Credits

Child amount tax credit (was line 367) for children under 18 - Federal credit no longer available for 2015 and later taxation years

    - also discusses provincial/territorial child amounts for children under 18 or for children under 6.

Child fitness tax credit - Manitoba only - federal credit reduced for 2016, eliminated for 2017, other provinces eliminated as well.

Children's arts tax credit (CATC) - Manitoba and Yukon only -  federal credit reduced for 2016, eliminated for 2017, other provinces eliminated as well.

Disability amount (Line 31600, was line 316) tax credit

Dividend tax credits (Line 40425, was line 425) for Canadian dividends

 - Alternative Minimum Tax (AMT) as it relates to Canadian dividends

Donations

Donations tax credit (Line 34900, was line 349)

Donation tax credit rates

Donating capital property, including securities, can eliminate capital gains or increase your donations limit

Donations in the year of death and in the will, qualified donee as beneficiary of RRSP, RRIF, TFSA or life insurance policy

Election to designate the amount of proceeds when capital property is donated

Capital gain reserve on donation of non-qualifying securities to a qualified donee

Beware of tax shelter donation arrangements, and gifts of property

Equivalent to spouse / eligible dependant amount (Line 30400, was line 305) - A person who is single at any time during the year can claim a tax credit for a dependent child or other dependent relative - increased for 2020

Family Caregiver Amount (FCA) for infirm dependants

Family Tax Cut (FTC) (was line 423) - Only for 2014 & 2015, tax credit for couples with children under 18, maximum $2,000

Foreign tax credit (Line 40500, was line 405) re withholding taxes deducted from foreign non-business income

First-time home buyer's tax credit (Line 31270, was line 369)

Home renovation and home accessibility tax credits - Federal (non-refundable) and Provincial (refundable)

Infirm dependant amount tax credit for age 18 and older

Medical Expenses

Medical expense tax credit (Line 33099, & Line 33199 Other Eligible Dependants) - previously lines 330 and 331.

   - The spouse with lower net income should usually claim all medical expenses.

Non-prescription medications

Eligible medical expenses

Claim the cost of the extended health benefit premiums and dental plan premiums deducted from your pay.

Attendant care expenses (Line 21500 deduction or Line 33099 or 33199 non-refundable tax credit)

Attendant care expenses paid to a retirement home

Pension income tax credit (Line 31400, was line 314)

bullet What income qualifies as eligible pension income for purposes of the pension income tax credit?
bulletHow can pension income be "created"?
bulletWhen pension income is split with a spouse, will the spouse get a pension income tax credit?
bulletCompleting form T1032 - Step 4 Pension income amount for the pension income tax credit

Political contribution tax credits - federal (Line 41000, was line 410) and provincial/territorial

bulletProvincial/Territorial political contribution tax credit rates and maximums - refundable for Ontario and Nunavut

Public transit amount tax credit (was line 364)- Keep your public transit pass! - eliminated effective July 1, 2017 Federally but still available for Ontario seniors.

Spouse or common-law partner amount tax credit (Line 30300 - was line 303) - increased for 2020

Students

Student loan interest (Line 31900 - was line 319)

Tuition, education, and textbook tax credits (Line 32300 - was line 323)

Transfer or carry-forward of tuition, education and textbook amounts

Courses outside Canada

All Tax Topics For Students - income, deductions, tax credits, savings plans, financial help, tax preparation, and international students studying in Canada.

Subscriptions to Canadian digital news provided by Qualified Canadian Journalism Organizations (QCJOs)

Volunteer Firefigher and Search & Rescue Tax Credits - Federal and Provincial / Territorial

Refundable Tax Credits

A refundable tax credit can generate a payment to taxpayers, even when no income tax has been paid.  This is a good reason to file a tax return even if you do not owe any tax.

Child fitness tax credit - Yukon only now

Climate Action Incentive (CAI) - federal refundable credit starting 2018, climate action plans by province

Employee and partner GST rebate for those who have deductible employment or partnership expenses

Home renovation and home accessibility tax credits - Federal (non-refundable) and Provincial (refundable)

Refundable Medical expense supplement (Line 45200, was line 452)

Canada workers tax benefit (CWB) and disability supplement (Line 45300, was line 453, and was working income tax benefit (WITB))

Some provinces and territories have refundable tax credits.  Choose your province/territory from the navigation bar to the left, and follow the link to personal tax credits.

Other Tax Return Issues

Repayments to RRSP Home Buyer's Plan or Lifelong Learning Plan - Make sure you report them on your tax return!

Canada Revenue Agency: List of all deductions, credits and expenses

[back to top]

Revised: April 27, 2021

 

Copyright © 2002 Boat Harbour Investments Ltd. All Rights Reserved.  See Reproduction of information from TaxTips.ca

Facebook  | Twitter  |  Monthly Newsletter Sign-up  What’s New E-mail Notification RSS News Feed
The information on this site is not intended to be a substitute for professional advice.  Each person's situation differs, and a professional advisor can assist you in using the information on this web site to your best advantage. 
Please see our legal disclaimer regarding the use of information on our site, and our Privacy Policy regarding information that may be collected from visitors to our site.