What you can deduct

When preparing your tax return, you may need to refer to other guides, or complete some schedules and other forms that have more detailed information. To help you determine which you will need, see Other guides, schedules and forms you may need to complete your income tax and benefit return.

There are many deductions and tax credits you claim to reduce the amount of tax you must pay, if they apply to you.

What you can deduct - lines 205 to 485

Where to report deductions and tax credits

Deductions from income and tax credits are reported on lines 205 to 485.

Lines 205 - 236 are deducted from line 150 to give you your net income amount (line 236).

Lines 244 - 260 are deducted from line 236 to give you your taxable income amount (line 260).

Lines 300 - 378 are non-refundable tax credits and reduce your federal tax. However, if the total of these credits is more than your federal tax, you will not get a refund for the difference.

Lines 405 - 485 are your federal and provincial or territorial taxes payable, your federal and provincial or territorial tax credits and your refund or balance owing amounts. The federal and provincial or territorial tax credits reduce your tax payable. If the total of these credits is more than your total tax, you could get a refund for the difference.

Complete the provincial or territorial tax and credit forms for the province or territory where you resided on December 31, 2013.

Forms and publications