Canadian Tax and
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Canada Employment Amount

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Filing Your Return -> Line 363 Canada Employment Amount Tax Credit

Line 363 Canada Employment Amount Tax Credit

Income Tax Act s. 118(10)

The Canada Employment Amount tax credit is a non-refundable tax credit is available for the first $1,000 of employment income earned.  The credit is based on the lesser of

bullet base amount of $1,000, indexed for inflation each year after 2007; and
bullet total employment income reported on lines 101 and 104 of the tax return.

The tax credit is calculated by multiplying the lowest federal tax rate by the lesser of the base amount and total employment income.

Yukon also provides a non-refundable tax credit for the Canada employment amount.  The tax credit is calculated the same way as the federal credit, but using the lowest Yukon tax rate.  To see the base amounts and tax rate for non-refundable tax credits for Canada and all provinces and territories except Quebec, see the tables of non-refundable tax credits.  These tables also show the lowest tax rate in effect for the year.

The Canada employment base amount is indexed for inflation each year, and is $ 1,195 for 2018 ($1,177 for 2017), both for the Federal and Yukon tax credit amount.

The Federal tax credit is claimed on line 363 of Schedule 1.  The Yukon tax credit is claimed on line 5834 of Schedule YT428.

No other provinces or territories provide a Canada employment amount tax credit at this time.

Revised: August 06, 2018

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