Line 364 - Public transit amount

You can claim the full amount paid for a public transit passes, or for the cost of passes for multiple transit systems during the year. This includes the cost of monthly passes or of longer duration such as an annual pass for travel on public transit.

These passes must permit unlimited travel within Canada on:

• local buses;
• streetcars;
• subways;
• commuter trains or buses; or
• local ferries.

You can also claim the cost of:

• Shorter duration passes if:
  • each pass entitles you to unlimited travel for an uninterrupted period of at least 5 days; and
  • you purchase enough of these passes so that you are entitled to unlimited travel for at least 20 days in any 28-day period.

• Electronic payment cards if:
  • the card is used to make at least 32 one-way trips during an uninterrupted period not exceeding 31 days; and
  • the card is issued by a public transit authority that records and provides a receipt for the cost and usage of the card.

Only you or your spouse or common-law partner can claim the cost of transit passes (to the extent that these amounts have not already been claimed) for:

• yourself;
• your spouse or common-law partner; and
• your or your spouse's or common-law partner's children who are under 19 years of age on December 31, 2009.

For more information on how to reduce your fare for cleaner air visit TransitPasses.ca

What do you need to support your claim?

Your transit pass needs to display all of the following information to support your claim:

• an indication that it is a monthly (or longer duration) pass;
• the date or period for which the pass is valid;
• the name of the transit authority or organization issuing the pass;
• the amount paid for the pass; and
• the identity of the rider, either by name or unique identifier.

If the pass does not have all of this information, you will also need to keep receipts, cancelled cheques or credit card statements, along with your pass(es), to support your claim.

We will accept receipts (letters) generated by employers or Employer Pass Program Coordinators for employer transit pass programs. The receipt should note the purpose, exact amount received, date of payment, and name of the payee.

Generally, we do not consider a bank statement a valid receipt. However, if the statement clearly indicates the purpose of the debit (for example, Employee FareCard), we will accept this as support for your claim.

Completing your tax return

On line 364 of Schedule 1, Federal Tax, enter your Public transit amount.

Amount shown on a T4 slip - Enter the amount from box 84 on line 364 of Schedule 1.

Note
If your employer paid your public transit pass, it is a taxable benefit included in your employment income.

Reimbursement of an eligible expense - If your employer reimbursed your public transit pass, you can only claim the part of the amount for which you have not been or will not be reimbursed. However, you can claim all of the amount if the reimbursement is included in your income, such as a benefit shown on a T4 slip, and you did not deduct the reimbursement anywhere else on your return.

Receipts - Whether you are filing a paper return or filing electronically, keep all of your supporting documents (receipts and passes) in case we ask to see them.

Forms and publications

• General Income Tax and Benefit Package for 2009 - Guide, Returns, Schedules

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