The CRA has made changes to tax lines that appear on their forms. Starting in the tax year 2019, 3-digit line numbers have been eliminated and replaced with 5-digit line numbers. They have also renumbered some, but not all, 4-digit line numbers to 5-digits. (We agree—it's kind of confusing!)
If you're used to pulling line numbers from memory, you might be searching a little longer than usual. To make things easier, we've created a simple search tool to help you find the latest line numbers. To use the tool, simply enter the line number in the box below.
But don't worry—you can continue to search for sections with the old line numbers in SimpleTax.
Lines 101-5555
| 2018 line number | line number after 2019 | Description |
|---|---|---|
| 101 | 10100 | Employment income from T4 slips |
| 102 | 10120 | Commissions included on line 10100 |
| 103 | 10130 | Wage-loss replacement contributions |
| 104 | 10400 | Other employment income |
| 106 | 10699 | Proceeds from disposition of qualified small business corporation shares |
| 107 | 10700 | Gain (or loss) from disposition of qualified small business corporation shares |
| 109 | 10999 | Proceeds from disposition of qualified farm or fishing property |
| 110 | 11000 | Gain (or loss) from disposition of qualified farm or fishing property |
| 113 | 11300 | Old age security pension |
| 114 | 11400 | CPP or QPP benefits |
| 115 | 11500 | Other pensions and superannuation |
| 116 | 11600 | Elected split-pension amount |
| 117 | 11700 | Universal child care benefit (UCCB) |
| 119 | 11900 | Employment insurance and other benefits |
| 120 | 12000 | Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations |
| 121 | 12100 | Interest and other investment income |
| 122 | 12200 | Net partnership income: limited or non-active partners only |
| 123 | 12399 | Proceeds from disposition of mortgage foreclosures and conditional sales repossessions of a qualified farm or fishing property |
| 124 | 12400 | Gain (or loss) from disposition of mortgage foreclosures and conditional sales repossessions of a qualified farm or fishing property |
| 125 | 12500 | Registered disability savings plan (RDSP) income |
| 126 | 12600 | Net rental income (loss) |
| 127 | 12700 | Taxable capital gains (or net capital loss) |
| 128 | 12800 | Taxable amount of support payments received Registered retirement savings plan (RRSP) income Other income |
| 129 | 12900 | Registered retirement savings plan (RRSP) income |
| 130 | 13000 | Other income |
| 131 | 13199 | Proceeds from disposition of publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares |
| 132 | 13200 | Gain (or loss) from disposition of publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares |
| 135 | 13500 | Net business income (loss) |
| 136 | 13599 | Proceeds from disposition of real estate, depreciable property, and other properties |
| 137 | 13700 | Net professional income (loss) |
| 138 | 13800 | Gain (or loss) from disposition of real estate, depreciable property, and other properties |
| 139 | 13900 | Net commission income (loss) |
| 141 | 14100 | Net farming income (loss) |
| 143 | 14300 | Net fishing income (loss) |
| 144 | 14400 | Workers’ compensation benefits |
| 145 | 14500 | Social assistance payments |
| 146 | 14600 | Net federal supplements |
| 150 | 15000 | Total income |
| 151 | 15199 | Proceeds from disposition of bonds, debentures, promissory notes, and other similar properties |
| 152 | 11410 | Disability benefits included on line 11400 |
| 153 | 15300 | Gain (or loss) from disposition of bonds, debentures, promissory notes, and other similar properties Proceeds from disposition of other mortgage foreclosures and conditional sales repossessions |
| 154 | 15499 | Proceeds from disposition of other mortgage foreclosures and conditional sales repossessions |
| 155 | 15500 | Gain (or loss) from disposition of other mortgage foreclosures and conditional sales repossessions |
| 156 | 12799 | Total support payments received |
| 158 | 15800 | Gain from disposition of personal-use property |
| 159 | 15900 | Net gain from disposition of listed personal property Capital gains deferral from qualifying dispositions of eligible small business corporation shares |
| 160 | 12599 | Gross rental income |
| 161 | 16100 | Capital gains deferral from qualifying dispositions of eligible small business corporation shares |
| 162 | 13499 | Gross business income |
| 164 | 13699 | Gross professional income |
| 166 | 13899 | Gross commission income |
| 168 | 14099 | Gross farming income |
| 170 | 14299 | Gross fishing income |
| 174 | 17400 | T5, T5013, and T4PS information slips – Capital gains (or losses) |
| 176 | 17600 | T3 information slips – Capital gains (or losses) |
| 178 | 17800 | Capital loss from a reduction in the business investment loss |
| 179 | 17900 | Principal residence designation |
| 180 | 12010 | Taxable amount of dividends other than eligible dividends, included on line 12000, from taxable Canadian corporations |
| 185 | 11701 | UCCB amount designated to a dependant |
| 205 | 20810 | Pooled registered pension plan (PRPP) employer contributions |
| 206 | 20600 | Pension adjustment |
| 207 | 20700 | Registered pension plan deduction |
| 208 | 20800 | RRSP deduction |
| 210 | 21000 | Deduction for elected split-pension amount |
| 212 | 21200 | Annual union, professional, or like dues |
| 213 | 21300 | Universal child care benefit repayment |
| 214 | 21400 | Child care expenses |
| 215 | 21500 | Disability supports deduction |
| 217 | 21700 | Allowable business investment loss deduction |
| 219 | 21900 | Moving expenses |
| 220 | 22000 | Allowable deduction for support payments made |
| 221 | 22100 | Carrying charges and interest expenses |
| 222 | 22200 | Deduction for CPP or QPP contributions on self-employment and other earnings |
| 223 | 22300 | Deduction for PPIP premiums on self-employment income |
| 224 | 22400 | Exploration and development expenses |
| 228 | 21699 | Gross business investment loss |
| 229 | 22900 | Other employment expenses |
| 230 | 21999 | Total support payments made |
| 231 | 23100 | Clergy residence deduction |
| 232 | 23200 | Other deductions |
| 235 | 23500 | Social benefits repayment |
| 236 | 23600 | Net income |
| 240 | 24640 | Transfers to an RRSP/PRPP/SPP |
| 244 | 24400 | Canadian Forces personnel and police deduction |
| 245 | 24500 | Total RRSP, SPP, and PRPP contributions from March 2, 2019 to March 2, 2020 |
| 246 | 24600 | Contributions designated as a repayment under the Home Buyers’ Plan |
| 247 | 24700 | Current year withdrawals for the HBP on T4RSP slips |
| 249 | 24900 | Security options deductions |
| 250 | 25000 | Other payments deduction |
| 251 | 25100 | Limited partnership losses of other years |
| 252 | 25200 | Non-capital losses of other years |
| 253 | 25300 | Net capital losses of other years |
| 254 | 25400 | Capital gains deduction |
| 255 | 25500 | Northern residents deductions |
| 256 | 25600 | Additional deductions |
| 259 | 25900 | Address of home purchased under the HBP is the same as on page 1 of return |
| 260 | 26000 | Taxable income |
| 262 | 24620 | Contributions designated as a repayment under the Lifelong Learning Plan |
| 263 | 26300 | Current year withdrawals for the LLP on T4RSP slips |
| 264 | 26400 | Designation of the spouse or common-law partner as the student for whom the funds were withdrawn under the LLP |
| 266 | 26600 | Foreign property held in the current tax year with a total cost of more than CAN$100,000 |
| 267 | 26700 | Current year contributions to an amateur athlete trust |
| 300 | 30000 | Basic personal amount |
| 301 | 30100 | Age amount |
| 303 | 30300 | Spouse or common-law partner amount |
| 304 | 30425 | Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older |
| 305 | 30400 | Amount for an eligible dependant |
| 307 | 30450 | Canada caregiver amount for other infirm dependants age 18 or older |
| 308 | 30800 | CPP contributions |
| 310 | 31000 | CPP contributions on self-employment and other earnings |
| 312 | 31200 | Employment insurance premiums |
| 313 | 31300 | Adoption expenses |
| 314 | 31400 | Pension income amount |
| 316 | 31600 | Disability amount (for self) |
| 317 | 31217 | Employment insurance premiums on self-employment and other eligible earnings |
| 318 | 31800 | Disability amount transferred from a dependant Interest paid on your student loans |
| 319 | 31900 | Interest paid on your student loans |
| 320 | 32000 | Eligible tuition fees paid to Canadian educational institutions for the current tax year |
| 323 | 32300 | Your tuition, education, and textbook amounts |
| 324 | 32400 | Tuition amount transferred from a child |
| 325 | 32010 | Number of months enrolled as a part-time student |
| 326 | 32600 | Amounts transferred from your spouse or common-law partner |
| 327 | 32700 | Federal tuition amount transferred |
| 328 | 32020 | Number of months enrolled as a full-time student |
| 329 | 32900 | Donations made to government bodies |
| 330 | 33099 | Medical expenses for self, spouse or common-law partner, and dependent children under 18 years of age |
| 331 | 33199 | Allowable amount of medical expenses for other dependants |
| 332 | 33200 | Allowable amount of medical expenses |
| 333 | 33300 | Donations made to registered universities outside Canada |
| 334 | 33400 | Donations made to the United Nations, its agencies, and certain registered foreign charitable organizations |
| 337 | 33700 | Gifts of depreciable property |
| 338 | 33800 | Non-refundable tax credits before donations and gifts |
| 339 | 33900 | Gifts of capital property |
| 340 | 34000 | Allowable charitable donations |
| 342 | 34200 | Eligible amount of cultural and ecological gifts |
| 345 | 32005 | Not enrolled full-time due to effects of impairment Number of months enrolled as a part-time student Number of months enrolled as a full-time student |
| 349 | 34900 | Donations and gifts |
| 350 | 35000 | Total federal non-refundable tax credits |
| 351 | 36100 | Spouse’s or common-law partner’s adjusted taxable income |
| 352 | 30499 | Number of children for whom you are claiming the Canada caregiver amount for infirm children under 18 years of age |
| 353 | 35200 | Spouse’s or common-law partner’s age amount |
| 354 | 34210 | Total of donations made before 2016 |
| 355 | 35500 | Spouse’s or common-law partner’s pension income amount |
| 357 | 35700 | Spouse’s or common-law partner’s disability amount |
| 360 | 36000 | Tuition amount designated by your spouse or common-law partner |
| 361 | 35300 | Spouse’s or common-law partner’s Canada caregiver amount for infirm children under 18 years of age |
| 362 | 31220 | Volunteer firefighters’ amount |
| 363 | 31260 | Canada employment amount Home buyers’ amount |
| 367 | 30500 | Canada caregiver amount for infirm children under 18 years of age |
| 369 | 31270 | Home buyers’ amount |
| 371 | 50371 | Net business income/Pensionable net self-employment earnings |
| 372 | 50372 | Effective date of the electing to stop contributing to CPP on self-employment earnings |
| 373 | 50373 | Employment earnings not shown on a T4 slip on which you elect to pay additional CPP contributions/Income on which you wish to make optional contributions |
| 374 | 50374 | Effective date to revoke an election made in a prior year to stop contributing to CPP on self-employment earnings |
| 375 | 31205 | PPIP premiums paid |
| 376 | 31210 | PPIP premiums payable on employment income |
| 378 | 31215 | PPIP premiums payable on self-employment income |
| 381 | 38100 | Do you have an eligible dependant? |
| 382 | 38101 | Do you have an eligible spouse? |
| 383 | Taxable part of scholarship income reported at line 130 | |
| 384 | 38106 | Eligible spouse’s taxable part of scholarship and grant income |
| 385 | Tax-exempt part of working income earned on a reserve or an allowance received as an emergency volunteer | |
| 386 | 38107 | Eligible spouse’s tax-exempt part of working income earned on a reserve or an allowance received as an emergency volunteer |
| 387 | 38108 | Eligible spouse’s working income |
| 388 | Tax-exempt part of all income earned or received on a reserve less the deductions related to that income or an allowance received as an emergency volunteer | |
| 389 | 38109 | Eligible spouse’s tax-exempt part of all income earned or received on a reserve less the deductions related to that income or an allowance received as an emergency volunteer |
| 390 | 38110 | Eligible spouse’s adjusted net income |
| 391 | 38102 | Are you eligible for the CWB/WITB? |
| 392 | 38103 | Are you eligible for the disability tax credit? |
| 394 | 38104 | Is your eligible spouse eligible for the disability tax credit for themselves? |
| 395 | 31240 | Search and rescue volunteers’ amount |
| 398 | 31285 | Home accessibility expenses |
| 399 | 50399 | Employment earnings shown on a T4 slip on which you elect to pay additional CPP contributions |
| 406 | 40600 | Federal tax |
| 409 | 40900 | Total federal political contributions |
| 410 | 41000 | Federal political contribution tax credit |
| 412 | 41200 | Investment tax credit |
| 413 | 41300 | Labour-sponsored funds tax credit – Net cost |
| 414 | 41400 | Labour-sponsored funds tax credit – Allowable credit |
| 415 | 41500 | Canada workers benefit advance payments received |
| 417 | 41700 | Net federal tax before inclusion of CWB advance payments and special taxes |
| 418 | 41800 | Special taxes |
| 424 | 40424 | Federal tax on split income |
| 425 | 40425 | Federal dividend tax credit |
| 427 | 40427 | Minimum tax carry-over |
| 428 | 42800 | Provincial or territorial tax |
| 431 | 43100 | Non-business income tax paid to a foreign country |
| 432 | 43200 | Yukon First Nations tax |
| 433 | 43300 | Net foreign non-business income |
| 434 | 43400 | Business income tax paid to a foreign country |
| 435 | 43500 | Total payable |
| 437 | 43700 | Total income tax deducted |
| 438 | 43800 | Tax transfer for residents of Quebec |
| 439 | 43900 | Net foreign business income |
| 440 | 44000 | Refundable Quebec abatement |
| 441 | 44100 | Federal refundable First Nations abatement |
| 448 | 44800 | CPP overpayment |
| 449 | 45110 | Climate action incentive |
| 450 | 45000 | Employment insurance overpayment |
| 452 | 45200 | Refundable medical expense supplement |
| 453 | 45300 | Canada workers benefit (Working income tax benefit) |
| 454 | 45400 | Refund of investment tax credit |
| 456 | 45600 | Part XII.2 trust tax credit |
| 457 | 45700 | Employee and partner GST/HST rebate |
| 460 | 46000 | Direct deposit – Branch number |
| 461 | 46100 | Direct deposit – Institution number |
| 462 | 46200 | Direct deposit – Account number |
| 465 | 46500 | Donation to the Ontario opportunities fund |
| 466 | 46600 | Net refund |
| 468 | 46800 | Supplies expenses for eligible educator school supply tax credit |
| 469 | 46900 | Eligible educator school supply tax credit |
| 476 | 47600 | Tax paid by instalments |
| 479 | 47900 | Provincial or territorial credits |
| 484 | 48400 | Refund |
| 485 | 48500 | Balance owing |
| 486 | 48600 | Amount enclosed |
| 487 | 48700 | Volunteer program |
| 488 | 48800 | Refund transfer |
| 490 | 49000 | Tax preparer code |
| 5026 | 50260 | EI and PPIP premiums (non-Quebec return) |
| 5027 | 50270 | Total PPIP premiums |
| 5028 | 50280 | Total EI premiums |
| 5029 | 50290 | PPIP indicator |
| 5031 | 50310 | QPP contributions |
| 5032 | 50320 | QPP contributions on self-employment and other earnings |
| 5033 | 50330 | Actual total contributions on QPP pensionable earnings |
| 5034 | 50340 | Actual total contributions on CPP pensionable earnings |
| 5041 | 50410 | Capital gains at 100% |
| 5106 | 51106 | Dependant’s net income (line 23600 of his or her return) |
| 5109 | 51090 | Canada caregiver amount for spouse or common-law partner |
| 5110 | 51100 | Canada caregiver amount for a dependant (other than an infirm child under 18 year of age) |
| 5112 | 51120 | Total number of dependants |
| 5117 | 51170 | Number of full weeks in attendance at a designated educational institution or secondary school |
| 5118 | 51180 | Earnings for services performed in Canada on which the foreign social security contributions were made |
| 5119 | 51190 | Amount contributed to a foreign social security arrangement |
| 5120 | 51200 | Allowable non-refundable tax credit for contributions to a foreign social security arrangement |
| 5121 | 51210 | Contributions to a foreign employer-sponsored pension plan |
| 5122 | 51220 | Resident compensation from employment services |
| 5123 | 51230 | Pension adjustment from a U.S. retirement plan/Prescribed amount from a U.S. retirement plan/Pension adjustment from a foreign employer-sponsored pension plan |
| 5124 | 51204 | Contributions to a U.S. retirement plan |
| 5125 | 51205 | Contributions to a U.S. retirement plan |
| 5230 | 52300 | Spouse’s or common-law partner’s capital gains from mortgage foreclosures and conditional sales repossessions |
| 5263 | 52630 | Spouse’s or common-law partner’s net-income while the taxpayer is living in Canada |
| 5267 | 52670 | Spouse’s or common-law partner’s net-income while the taxpayer is living outside of Canada |
| 5273 | 52730 | Net foreign non-business income from the first foreign country |
| 5274 | 52740 | Net foreign non-business income from the second foreign country |
| 5275 | 52750 | Net foreign non-business income from the third foreign country |
| 5276 | 52760 | Business income tax paid to the first foreign country |
| 5277 | 52770 | Non-business income tax paid to first foreign country |
| 5278 | 52780 | Non-business income tax paid to second foreign country |
| 5279 | 52790 | Non-business income tax paid to third foreign country |
| 5280 | 52800 | Net business income from the first foreign country |
| 5281 | 52810 | Net business income from the second foreign country |
| 5282 | 52820 | Net business income from the third foreign country |
| 5283 | 52830 | Business income tax paid to the second foreign country |
| 5284 | 52840 | Business income tax paid to the third foreign country |
| 5285 | 52850 | Vow of perpetual poverty |
| 5292 | 52920 | Canadian sourced non-resident income, excluding the income subject to Part XIII tax |
| 5293 | 52930 | Canadian sourced non-resident income subject to Part XIII tax plus foreign sourced non-resident income |
| 5308 | 53080 | BC logging tax paid |
| 5321 | 53210 | QC logging tax paid |
| 5548 | 50329 | Total QPP pensionable earnings |
| 5549 | 50339 | Total CPP pensionable earnings |
| 5330 | 53300 | Indicator for filing due date for tax shelter, or inactive or active business income |
| 5335 | 53350 | BC logging income |
| 5337 | 53370 | CCA on certified film property |
| 5344 | 53440 | Ineligible pension income |
| 5345 | 53450 | Income with tax withheld supported by information slips |
| 5347 | 53470 | T4 earning reduction |
| 5349 | 53490 | Quebec tax deducted (from slips in the taxpayer's name) |
| 5350 | 53500 | Income on which Quebec tax was withheld (from slips in the taxpayer's name) |
| 5351 | 53510 | Amount of OAS pension repaid |
| 5353 | 53530 | Limited partnership loss carryforward from 1986 and 1987 |
| 5354 | 53540 | Limited partnership loss available for carryforward |
| 5355 | 53550 | Amount of self-employment net earnings reported at self-employed lines in relation to T4 self-employment on which EI premiums through employment were deducted |
| 5369 | 53590 | Shareholder's loan repayment |
| 5367 | 53670 | QC logging income |
| 5368 | 53680 | Spouse's or common-law partner's total split income |
| 53755 | CWB income from other returns | |
| 379 | 54375 | Net business income (amount from line 27 of Schedule L of the Quebec provincial income tax return) |
| 377 | 54377 | Employment income where the province or territory of employment is other than Quebec |
| 380 | 54388 | PPIP insurable earnings |
| 5493 | 54493 | Shareholder earnings |
| 5494 | 54494 | Tax-exempt self-employment income earned by a status indian |
| 5461 | 54610 | Taxable income from the post-bankruptcy period |
| 5478 | 54780 | EI insurable earnings |
| 5479 | 54790 | EI and other benefits repaid |
| 5492 | 54920 | Farm/fish loss |
| 5495 | 54950 | Total section 31 farm loss |
| 5496 | 54960 | Restricted farm loss |
| 5507 | 55070 | RRSP earned income calculation |
| 5508 | 55080 | Home Buyers' Plan (HBP) participant repayment amount |
| 5511 | 55110 | Lifelong Learning Plan (LLP) participant repayment amount |
| 5522 | 55220 | Indicator for marital status change |
| 5527 | 55270 | Spousal indicator |
| 5529 | 55290 | Marital status change indicator for the amount for an eligible dependant |
| 5530 | 55300 | Earned income adjustment amount |
| 5532 | 55320 | Net self-employment income (loss) adjustment amount |
| 5536 | 55360 | RDSP repayment by taxpayer |
| 5537 | 55370 | RDSP income of spouse or common-law partner |
| 5538 | 55380 | RDSP repayment by spouse or common-law partner |
| 5540 | 55400 | Number of months of retirement |
| 5555 | 55550 | Number of months of disability |
Lines 5566-38105
| 2018 line number | line number after 2019 | Description |
|---|---|---|
| 5566 | 55660 | CPP/QPP retirement benefits |
| 5804 | 58040 | Basic personal amount |
| 5808 | 58080 | Age amount |
| 5812 | 58120 | Spousal or common-law law partner amount |
| 5816 | 58160 | Amount for an eligible dependant |
| 5814 | 58170 | Caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older |
| 5817 | 58175 | British Columbia caregiver amount |
| 5818 | 58180 | Caregiver amount for infirm dependants age 18 or older |
| 5819 | 58185 | Ontario caregiver amount |
| 5825 | 58189 | Caregiver amount for infirm children under 18 years of age |
| 5820 | 58200 | Amount for infirm dependants age 18 or older |
| 6370 | 58209 | Number of children |
| 5821 | 58210 | Amount for dependent children age 18 or younger |
| 5822 | 58220 | Senior supplementary amount |
| 6372 | 58229 | Number of months being claimed for all qualifying children |
| 5823 | 58230 | Amount for young children |
| 5824 | 58240 | CPP or QPP contributions |
| 5828 | 58280 | CPP or QPP contributions on self-employment and other earnings |
| 5832 | 58300 | Employment insurance premiums |
| 5829 | 58305 | Employment insurance premiums on self-employment and other eligible earnings |
| 5834 | 58310 | Canada employment amount |
| 5830 | 58315 | Volunteer firefighters’ amount |
| 5845 | 58316 | Search and rescue volunteers’ amount |
| 5831 | 58320 | Child care amount |
| 5839 | 58325 | Fitness amount |
| 5841 | 58326 | Children’s arts amount |
| 5833 | 58330 | Adoption expenses |
| 5837 | 58357 | First-time home buyers’ amount |
| 5836 | 58360 | Pension income amount |
| 5840 | 58400 | Caregiver amount |
| 5844 | 58440 | Disability amount (for self) |
| 5848 | 58480 | Disability amount transferred from a dependant |
| 5850 | 58500 | Teacher school supply amount |
| 5852 | 58520 | Interest paid on your student loans |
| 5856 | 58560 | Your tuition and education amounts |
| 5856 | 58560 | Your unused tuition and education amounts |
| 5856 | 58560 | Your tuition, education, and textbook amounts |
| 5860 | 58600 | Tuition and education amounts transferred from a child |
| 5860 | 58600 | Tuition amounts transferred from a child NB428 |
| 5860 | 58600 | Tuition, education, and textbook amounts transferred from a child |
| 5864 | 58640 | Amounts transferred from your spouse or common-law partner |
| 5868 | 58689 | Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age |
| 5872 | 58729 | Allowable amount of medical expenses for other dependants |
| 5875 | 58750 | Total tax-exempt employment earnings |
| 5876 | 58769 | Allowable amount of medical expenses |
| 5880 | 58800 | Add lines 58040 to 58640 (and line 61470 for MB) and line 58769 |
| 5881 | 58810 | Total tax-exempt self-employment earnings and other tax-exempt earned income |
| 5882 | 58820 | Total eligible PRPP contributions from tax-exempt income |
| 5883 | 58830 | PRPP contributions from tax-exempt income designated as a repayment under the HBP |
| 5884 | 58840 | Provincial or territorial non-refundable tax credits before donations and gifts |
| 5884 | 58840 | Non-refundable tax credits before donations and gifts and the farmers’ food donation tax credit |
| 5896 | 58969 | Donations and gifts |
| 5897 | 58970 | PRPP contributions from tax-exempt income designated as a repayment under the LLP |
| 5898 | 58980 | BC farmers’ food donation tax credit |
| 5900 | 59000 | Spouse’s or common-law partner’s amount for young children less than 6 years of age |
| 5901 | 59010 | Spouse’s or common-law partner’s amount for dependent children age 18 or younger |
| 5902 | 59020 | Spouse’s or common-law partner’s age amount |
| 5903 | 59030 | Spouse’s or common-law partner’s senior supplementary amount |
| 5904 | 59040 | Spouse’s or common-law partner’s provincial/territorial caregiver amount for infirm children under 18 years of age |
| 5905 | 59050 | Spouse’s or common-law partner’s pension income amount |
| 5907 | 59070 | Spouse’s or common-law partner’s disability amount |
| 5909 | 59090 | Tuition and education amounts designated by your spouse or common-law partner |
| 5909 | 59090 | Tuition amounts designated by your spouse or common-law partner |
| 5909 | 59090 | Tuition, education, and textbook amounts designated by your spouse or common-law partner |
| 5912 | 59120 | Spouse’s or common-law partner’s adjusted taxable income |
| 5914 | 59140 | Eligible tuition fees paid for the current tax year |
| 59141 | Eligible tuition fees paid for 2017 and 2018 | |
| 5916 | 59160 | Part-time education amount |
| 5916 | 59160 | Part-time education and textbook amounts |
| 5918 | 59180 | Full-time education amount |
| 5918 | 59180 | Full-time education and textbook amounts |
| 5920 | 59200 | Provincial amount transferred |
| 5920 | 59200 | Territorial amount transferred |
| 5920 | 59200 | Provincial tuition amount transferred |
| 5920 | 59200 | Territorial tuition amount transferred |
| 5931 | 59310 | Amount for infirm dependants age 18 or older |
| 5932 | 59320 | Caregiver amount |
| 5933 | 59330 | Disability amount (for self) |
| 5934 | 59340 | Disability amount transferred from a dependant |
| 5936 | 59360 | Amounts transferred from your spouse or common-law partner |
| 5937 | 59370 | Allowable amount of medical expenses for other dependants |
| 5943 | 59430 | Disability amount (for self) |
| 5944 | 59440 | Disability amount transferred from a dependant |
| 5945 | 59450 | Total provincial amounts designated to you by a student |
| 5946 | 59460 | Amounts transferred from your spouse or common-law partner |
| 5947 | 59470 | Allowable amount of medical expenses for other dependants |
| 5970 | 59700 | Program type from the current tax year |
| 5971 | 59710 | Eligible tuition fees paid |
| 5972 | 59720 | “Eligibility Maximum” from the current tax year |
| 5973 | 59730 | Program type from the current tax year |
| 5974 | 59740 | Eligible tuition fees paid |
| 5975 | 59750 | Eligibility Maximum from the current tax year |
| 5976 | 59760 | Program type from the current tax year |
| 5977 | 59770 | Eligible tuition fees paid |
| 5978 | 59780 | Eligibility Maximum from the current tax year |
| 6003 | 60030 | AB political contributions tax credit |
| 6007 | 60070 | Investor tax credit – Current tax year |
| 6010 | 60100 | Climate action incentive – Basic amount |
| 6011 | 60101 | Climate action incentive – Amount for an eligible spouse or common-law partner |
| 6012 | 60102 | Climate action incentive – Amount for a single parent’s qualified dependant |
| 6013 | 60103 | Climate action incentive – Number of qualified dependants |
| 6014 | 60104 | Climate action incentive – Do you reside outside of a census metropolitan area on December 31 of the tax year, as defined by Statistics Canada? |
| 6033 | 60330 | Basic sales tax credit |
| 6035 | 60350 | Additional sales tax credit for spouse or common-law partner |
| 6036 | 60360 | Home renovation expenses |
| 6040 | 60400 | BC political contribution tax credit |
| 6045 | 60450 | Employee share ownership plan tax credit |
| 6047 | 60470 | Employee venture capital tax credit |
| 6048 | 60480 | Home renovation expenses for seniors and persons with disabilities |
| 6049 | 60490 | Venture capital tax credit – Current tax year |
| 6050 | 60495 | Venture capital tax credit – First 60 days subsequent to the current tax year |
| 6051 | 60510 | Mining exploration tax credit |
| 6053 | 60530 | Mining exploration tax credit allocated from a partnership |
| 6055 | 60550 | Training tax credit (Individuals) |
| 6056 | 60560 | Training tax credit (Employers) |
| 6063 | 60570 | Shipbuilding and ship repair industry tax credit |
| 6070 | 60700 | Age amount for spouse or common-law partner |
| 6071 | 60710 | Disability amount for spouse or common-law partner |
| 6072 | 60720 | Number of disability claims for self or a dependant other than your spouse or common-law partner |
| 6074 | 60740 | Number of disabled dependants 18 years of age or older |
| 6076 | 60760 | Number of dependent children 18 years of age or younger |
| 6080 | 60800 | Labour-sponsored funds tax credit |
| 6085 | 60830 | Community enterprise development tax credit claimed |
| 6845 | 60835 | Community enterprise development tax credit amount from Slip T2CEDTC (MAN.) |
| 6092 | 60850 | Small business venture capital tax credit claimed |
| 6091 | 60855 | Credit amount from Slip T2SBVCTC (MAN.) |
| 6096 | 60860 | Employee share purchase tax credit claimed |
| 6089 | 60890 | Involuntary separation indicator |
| 6090 | 60900 | Basic, age, and disability credits for spouse or common-law partner |
| 6083 | 60920 | Mineral exploration tax credit claimed |
| 6094 | 60940 | Total credit amounts from ESOP receipt(s) |
| 6095 | 60950 | Number of disability claims for self or for a dependant other than your spouse or common-law partner |
| 6269 | 60969 | Number of dependent children 18 years of age or younger |
| 6097 | 60970 | Number of disabled dependants 18 years of age or older |
| 6097 | 60970 | Number dependants with a mental or physical infirmity |
| 6099 | 60999 | Number of dependent children – Reduction for dependent children age 18 or younger |
| 6099 | 60999 | Number of dependent children – Credit for dependent children age 18 or younger |
| 6118 | 61020 | Application for the ON energy and property tax credit |
| 6119 | 61040 | Application for the Northern ON energy credit |
| 6105 | 61050 | Total personal tax credits |
| 6109 | 61060 | Choice for delayed single OTB payment |
| 6113 | 61070 | Application for the ON senior homeowners’ property tax grant |
| 6108 | 61080 | Involuntary separation indicator |
| 6110 | 61100 | Total rent paid |
| 6112 | 61120 | Total property tax paid |
| 6112 | 61120 | School taxes paid |
| 6114 | 61140 | Education property tax credit advance received |
| 6114 | 61140 | Residing in a designated student residence |
| 6116 | 61160 | Occupancy cost |
| 6106 | 61170 | Gross school taxes assessed |
| 6120 | 61200 | Family income from the homeowners’ school tax credit table |
| 6121 | 61210 | Total home energy costs for principal residence on a reserve |
| 6122 | 61220 | School taxes assessed |
| 6123 | 61230 | Total accommodation in a public long-term care home or non-profit long-term care home |
| 6124 | 61240 | School tax credit for homeowners |
| 6126 | 61250 | Total rent assist benefits received |
| 6130 | 61255 | Percentage of social assistance |
| 6125 | 61260 | Primary caregiver tax credit |
| 6146 | 61268 | Fertility treatment tax credit |
| 6131 | 61310 | Paid work experience tax credit |
| 6134 | 61340 | Odour-control tax credit |
| 6138 | 61380 | Green energy equipment tax credit (purchaser) |
| 6139 | 61390 | Green energy equipment tax credit (manufacturer) |
| 6143 | 61430 | Book publishing tax credit |
| 6147 | 61470 | Family tax benefit |
| 6148 | 61480 | Cultural industries printing tax credit |
| 6135 | 61484 | Community enterprise development tax credit |
| 6137 | 61490 | Employee share purchase tax credit |
| 6355 | 61499 | Farm and small business capital gains tax credit |
| 6150 | 61500 | Provincial or territorial non-refundable tax credits |
| 6151 | 61510 | Provincial or territorial tax on split income |
| 6152 | 61520 | Provincial or territorial dividend tax credit |
| 6154 | 61540 | Provincial or territorial minimum tax carryover |
| 6155 | 61550 | NB political contribution tax credit |
| 6156 | 61560 | Unused low-income tax reduction from spouse or common-law partner |
| 6157 | 61570 | Basic low-income tax reduction |
| 6158 | 61580 | Low-income tax reduction for spouse or common-law partner |
| 6159 | 61590 | Low-income tax reduction for an eligible dependant claimed on 30400 |
| 6167 | 61670 | Labour-sponsored venture capital tax credit |
| 6169 | 61690 | Small business investor tax credit |
| 6170 | 61700 | Amount to carry back to the first prior year |
| 6171 | 61710 | Amount to carry back to the second prior year |
| 6172 | 61720 | Amount to carry back to the third prior year |
| 6174 | 61740 | Resort property investment tax credit |
| 6175 | 61750 | NL political contribution tax credit |
| 6177 | 61770 | Direct equity tax credit |
| 6178 | 61780 | Amount to carry back to the first prior year |
| 6179 | 61790 | Amount to carry back to the second prior year |
| 6140 | 61794 | MB political contribution tax credit |
| 6180 | 61800 | Amount to carry back to the third prior year |
| 6190 | 61820 | Venture capital tax credit |
| 6183 | 61830 | Amount to carry back to the first prior year |
| 6184 | 61840 | Amount to carry back to the second prior year |
| 6185 | 61850 | Amount to carry back to the third prior year |
| 6186 | 61860 | Unused low-income tax reduction from the spouse or common-law partner |
| 6187 | 61870 | Basic low-income tax reduction |
| 6188 | 61880 | Reduction for your spouse or common-law partner |
| 6189 | 61890 | Reduction for an eligible dependant |
| 6195 | 61950 | Basic low-income tax reduction |
| 6197 | 61970 | Low-income tax reduction for spouse or common-law partner |
| 6199 | 61990 | Low-income tax reduction for an eligible dependant |
| 6210 | 62100 | NS political contribution tax credit |
| 6098 | 62150 | Food bank tax credit for farmers |
| 6098 | 62150 | Community food program donation tax credit for farmers |
| 6238 | 62180 | Labour-sponsored venture capital tax credit |
| 6220 | 62200 | Equity tax credit |
| 6225 | 62201 | Amount to carry back to the first prior year |
| 6226 | 62202 | Amount to carry back to the second prior year |
| 6227 | 62203 | Amount to carry back to the third prior year |
| 6229 | 62290 | Volunteer firefighters’ tax credit |
| 6228 | 62400 | Volunteer firefighters and ground search and rescue tax credit |
| 6054 | 62450 | Amount claimed for foreign income on 25600 of the return that is exempt under a tax treaty |
| 6250 | 62460 | Basic cost of living tax credit for self |
| 6247 | 62470 | Cost of living tax credit supplement for spouse or common-law partner |
| 6248 | 62480 | The basic credit for self claimed by the spouse or common-law partner |
| 6249 | 62490 | Cost of living tax credit supplement |
| 6251 | 62510 | Northwest territories credit |
| 6255 | 62550 | NT political contribution tax credit |
| 6305 | 63100 | Seniors’ public transit tax credit |
| 6310 | 63110 | ON political contribution tax credit |
| 6266 | 63220 | Focused flow-through share tax credit |
| 6324 | 63255 | Tax credits for self-employed individuals – Apprenticeships |
| 6325 | 63260 | Tax credits for self-employed individuals – Work placements |
| 6326 | 63265 | Tax credits claimed as a member of a partnership |
| 6327 | 63270 | Business number |
| 6322 | 63280 | Apprenticeship training tax credit |
| 6320 | 63300 | Co-operative education tax credit |
| 6342 | 63360 | Unused low-income tax reduction from spouse or common-law partner |
| 6339 | 63370 | Basic low-income tax reduction |
| 6336 | 63380 | Age reduction for self |
| 6340 | 63390 | Low-income tax reduction for spouse or common-law partner |
| 6337 | 63400 | Age reduction for spouse or common-law partner |
| 6341 | 63410 | Low-income tax reduction for an eligible dependant |
| 6338 | 63420 | PE political contribution tax credit |
| 6343 | 63430 | Basic and certification tax credits (level 1 and/or level 2 of a non-Red Seal programs) |
| 6344 | 63440 | Completion and certification tax credit (level 3 of a Red Seal or non-Red Seal program) |
| 6345 | 63450 | Completion and certification tax credit (level 4 of a Red Seal or non-Red Seal program) |
| 6346 | 63460 | Enhanced tax credit |
| 6347 | 63470 | Basic tax credit |
| 6348 | 63480 | Completion tax credit |
| 6349 | 63490 | Enhanced tax credit |
| 6350 | 63500 | Equity tax credit |
| 6351 | 63510 | Volunteer firefighter tax credit |
| 6368 | 63554 | SK political contribution tax credit |
| 6374 | 63557 | Labour-sponsored venture capital tax credit |
| 6360 | 63600 | Mineral exploration tax credit |
| 6361 | 63601 | Amount to carry back to the first prior year |
| 6362 | 63602 | Amount to carry back to the second prior year |
| 6363 | 63603 | Amount to carry back to the third prior year |
| 6364 | 63640 | Graduate tuition tax credit |
| 6371 | 63710 | Number of qualifying children under 6 years of age |
| 63790 | Do you reside outside of Whitehorse on December 31 of the tax year? | |
| 6392 | 63800 | Children’s fitness tax credit |
| 6387 | 63810 | Small business investment tax credit |
| 6380 | 63811 | Amount to carry back to the first prior year |
| 6381 | 63812 | Amount to carry back to the second prior year |
| 6382 | 63813 | Amount to carry back to the third prior year |
| 6383 | 63830 | Labour-sponsored venture capital corporation tax credit |
| 6352 | 63831 | Amount to carry back to the first prior year |
| 6353 | 63832 | Amount to carry back to the second prior year |
| 6354 | 63833 | Amount to carry back to the third prior year |
| 6389 | 63840 | Research and development tax credit |
| 6385 | 63850 | YT political contribution tax credit |
| 6386 | 63860 | Yukon First Nations income tax credit |
| 6394 | 63940 | Cost of living supplement |
| 6390 | 63990 | Total cost of living tax credit |
| 6391 | 63991 | NU political contribution tax credit |
| 6485 | 64850 | Total expenses eligible for the GST rebate |
| 6487 | 64857 | Total expenses eligible for the HST rebate |
| 6486 | 64860 | Total expenses eligible for the HST rebate |
| 6521 | 65210 | Benefits that can no longer be deferred |
| 6522 | 65220 | Closing balance of deferred security option benefits |
| 6625 | 66250 | Non-capital loss to be applied to the third prior year |
| 6626 | 66260 | Non-capital loss to be applied to the second prior year |
| 6627 | 66270 | Non-capital loss to be applied to the first prior year |
| 6630 | 66300 | Farming or fishing loss to be applied to the third prior year |
| 6631 | 66310 | Farming or fishing loss to be applied to the second prior year |
| 6632 | 66320 | Farming or fishing loss to be applied to the first prior year |
| 6636 | 66360 | Net capital loss to be applied to the third prior year |
| 6637 | 66370 | Net capital loss to be applied to the second prior year |
| 6638 | 66380 | Net capital loss to be applied to the first prior year |
| 6642 | 66420 | Listed personal property net loss to be applied to the third prior year listed personal property net gains |
| 6643 | 66430 | Listed personal property net loss to be applied to the second prior year listed personal property net gains |
| 6644 | 66440 | Listed personal property net loss to be applied to the first prior year listed personal property net gains |
| 6648 | 66480 | Restricted farm loss to be applied to the third prior year |
| 6649 | 66490 | Restricted farm loss to be applied to the second prior year |
| 6650 | 66500 | Restricted farm loss to be applied to the first prior year |
| 6708 | 66815 | Amount of 2018 reserve for dispositions of QFFP to your child after 2009, and before April 21, 2015 and all other dispositions of QFFP after 2014 and before April 21, 2015 |
| 6684 | 66840 | Amount of 2019 reserve for dispositions of QFFP to your child after 2010, and before April 21, 2015, and all other dispositions of QFFP after 2015 and before April 21, 2015 |
| 6701 | 66843 | Amount of 2018 reserve for dispositions of QFFP after April 20, 2015 |
| 6702 | 66844 | Amount of 2019 reserve for dispositions of QFFP after April 20, 2015 |
| 6694 | 66848 | Amount of the most recent reserve claimed on line 66840 |
| 6685 | 66850 | Amount of 2019 reserve for dispositions of QSBCS to your child after 2010, and all other dispositions of QSBCS after 2015 |
| 6709 | 66883 | Amount of 2018 reserve for dispositions of QSBCS to your child after 2009, and all other dispositions of QSBCS after 2014 |
| 6695 | 66905 | Amount of the most recent reserve claimed on line 66850 |
| 6691 | 66910 | Amount of 2018 reserve for dispositions to your child after 2009, of family farm or fishing property other than QFFP and of shares of capital stock of a small business corporation other than QSBCS |
| 6692 | 66920 | Amount of 2019 reserve for dispositions to your child after 2010, of family farm or fishing property other than QFFP and of shares of capital stock of a small business corporation other than QSBCS |
| 6696 | 66960 | Amount of 2018 reserve for dispositions of property after 2014, other than dispositions listed on lines 66815, 66843, 66883, and 66910 |
| 6699 | 66990 | Amount of 2019 reserve for dispositions of property after 2015, other than dispositions listed on lines 66840, 66844, 66850, and 66920 |
| 6703 | 67030 | Amount of 2018 reserve for dispositions before November 13, 1981 |
| 6706 | 67060 | Total capital reserves |
| 6712 | 67120 | ITC for total qualified expenditures for SR&ED |
| 6715 | 67130 | 80% of total contributions made to agricultural organizations for SR&ED |
| 6725 | 67135 | ITC allocated from a partnership for SR&ED |
| 6714 | 67140 | ITC for total investments in qualified property |
| 6717 | 67170 | Total flow-through mining expenditures |
| 6718 | 67180 | Total apprenticeship job creation tax credit |
| 6719 | 67190 | ITC for child care spaces |
| 6726 | 67193 | Amount of expenditure on which ITC is recaptured at 15% |
| 6713 | 67195 | Amount of expenditure on which ITC is recaptured at 20% |
| 6730 | 67197 | Total recapture of ITC for child care spaces |
| 6720 | 67200 | Amount of carryback to the third previous year |
| 6721 | 67210 | Amount of carryback to the second previous year |
| 6722 | 67220 | Amount of carryback to the first previous year |
| 6749 | 67490 | Maximum residency amount for residents of prescribed northern zones |
| 6757 | 67507 | Non-taxable benefits for board and lodging at a special work site in a prescribed northern zone |
| 6752 | 67520 | Maximum residency amount for residents of prescribed intermediate zones |
| 6759 | 67529 | Non-taxable benefits for board and lodging at a special work site in a prescribed intermediate zone |
| 6754 | 67540 | Total travel amount for trips from a prescribed northern zone |
| 6756 | 67560 | Total travel amount for trips from a prescribed intermediate zone |
| 6765 | 67650 | Claim for tax shelter loss or deduction |
| 6782 | 67820 | Amount of loss created or increased by CCA and carrying charges on certified film property |
| 6783 | 67830 | Amount of loss created or increased by CCA and carrying charges on rental and leasing property |
| 6784 | 67840 | Losses, amounts deductible and carrying charges for tax shelters, limited partnership, and non-active partners |
| 6786 | 67860 | Total of all resource expenditures, depletion allowances, and carrying charges for resource property and flow-through shares |
| 6787 | 67870 | Certain capital gains from graduated rate estates |
| 6788 | 67880 | Part of total capital gains that is exempt from Canadian tax under a tax treaty |
| 6789 | 67890 | Capital gains on gifts of property to qualified donees |
| 5569 | 67910 | Security options deductions under paragraph 110(1)(d) |
| 5570 | 67914 | Gifts of securities acquired under a security option plan |
| 5571 | 67918 | Other security options deductions included on line 24900 |
| 6792 | 67920 | Limited partnership losses incurred in prior years that are tax shelters |
| 6791 | 67930 | Federal tax payable under alternative minimum tax |
| 6795 | 67950 | Total child care expenses paid in the year |
| 6794 | 67954 | Child care expenses incurred for a child age 6 or younger |
| 6796 | 67960 | Basic limit for eligible children born in the current tax year or earlier for whom the disability amount can be claimed |
| 6798 | 67980 | Part C – Child care expenses paid by the other person with lower net income |
| 6801 | 67990 | Part D – Child care expenses paid while enrolled in an educational program |
| 6802 | 68020 | Total eligible pensions or superannuation, annuity and RRSP/RRIF payments (including life income fund) received |
| 6807 | 68025 | Veteran’s benefits on T4A slips eligible for pension income splitting |
| 6806 | 68026 | Distributions on T4A-RCA slips eligible for pension income splitting |
| 6803 | 68030 | Number of months married or living common-law in the current tax year |
| 6804 | 68040 | Total tax deducted from the transferring spouse’s or common-law partner’s pension income |
| 6805 | 68050 | Tax deducted for the elected split-pension amount |
| 6808 | 68080 | Any other investment expenses claimed in the current tax year to earn property income |
| 6810 | 68100 | Any other property income reported in the current tax year |
| 6811 | 68110 | 50% of income from the recovery of exploration and development expenses |
| 5334 | 68140 | Capital gains from T3 slips |
| 5365 | 68150 | Non-eligible capital gains from T3 slips |
| 6820 | 68200 | Special tax for Quebec LSVCC |
| 6821 | 68210 | Excess employees profit-sharing plan amounts |
| 6822 | 68220 | Proceeds from disposition of publicly traded shares, other shares and mutual fund units |
| 6823 | 68230 | Gains eligible for 0% inclusion rate from the disposition of publicly traded shares, other shares and mutual funds units |
| 6824 | 68240 | Proceeds from disposition of bonds, debentures, promissory notes, and other properties (including ecologically sensitive land) |
| 6825 | 68250 | Gains eligible for 0% inclusion rate from the disposition of bonds, debentures, promissory notes, and other properties (including ecologically sensitive land) |
| 6827 | 68270 | Total of all accumulated income payments |
| 6828 | 68280 | Total of all accumulated income payments |
| 6835 | 68330 | Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations |
| 6834 | 68340 | Taxable amount of dividends other than eligible dividends, included on line 68330, from taxable Canadian corporations |
| 6836 | 68360 | Total split income |
| 6837 | 68370 | Split income from foreign sources |
| 6838 | 68380 | Total income from foreign sources |
| 6880 | 68800 | Current-year credit available |
| 6881 | 68810 | Mining flow-through share tax credit |
| 6882 | 68820 | Amount to carry back to the first prior year |
| 6883 | 68830 | Amount to carry back to the second prior year |
| 6884 | 68840 | Amount to carry back to the third prior year |
| 6885 | 68850 | Current year tax credit available |
| 10019 | EI and PPIP maternity and paternal benefits | |
| 10026 | Net exempt income | |
| 59350 | Total provincial amounts designated to you by a studen | |
| 60489 | Venture capital tax credit - January 1 to February 19, 2019 | |
| 60491 | Certificate number - Shares acquired after February 19, 2019 | |
| 60496 | Certificate number - Shares purchases during the first 60 days of the year following the tax year | |
| 62140 | Low-income individuals and families tax credit | |
| 62250 | Innovation equity tax credit | |
| 62300 | Venture capital tax credit | |
| 63045 | Child care expenses deduction of the other supporting person(s) | |
| 63047 | Adjusted income of the other supporting person(s) | |
| 63050 | Childcare access and relief from expense tax credit | |
| 63855 | Business carbon price rebate | |
| 10105 | Employment income from T4 slips | |
| 11905 | EI maternity and paternal benefits and PPIP maternity and paternity benefits | |
| 13010 | Taxable scholarship, fellowships, bursaries, and artists’ project grants | |
| 22215 | Deduction for CPP/QPP enhanced contributions on employment income | |
| 32001 | Eligible tuition fees paid to foreign educational institutions for the current tax year | |
| 38105 | Are you choosing to include tax-exempt income in calculating the CWB? |
Frequently Asked Questions
Canada requires you to report total income before deductions. You calculate it on line 15000.
Doing your own taxes can be intimidating, but thankfully the Canada Revenue Agency provides a range of easy to use tutorials and tools to help make it a painless process.
The CRA’s Learn About Your Taxes page includes basic lessons on documents and information you need before getting started, as well as step by step instructions on filing basic tax returns and an explanation of the entire process.
It even includes a neat explanation of how Canada’s overall tax system works, why they’re collected the way they are, and what taxes are used for.
Starting in 2019 the CRA made significant changes to the tax lines in their forms. All 3-digit tax line numbers have been replaced by 5-digit tax line numbers and some 4-digit tax line numbers have been renumbered to have 5-digits. Our list above has a full breakdown of all current tax lines and their specific descriptions.
It’s always a good idea to be familiar with the tax forms Canada uses as it makes it less likely that you’ll accidentally make a mistake. Our tax return guide covers the basics of the income tax form Canada provides and offers some income tax tips to make the process easier and less stressful.
Line 10100 on a Canadian income tax return is for all employment income. This can be found on your T4 slip(s).
Line 15000 tax return lists your total annual income before subtracting deductions, commonly known as your annual income.
Prior to the 2019 tax year line 150 was your total income. It has since been replaced by line 15000.
Line 23600 replaced line 236 in the 2019 tax year. It lists your net income for the year.
Line 11900 replaced line 119 for tax year 2019. It lists employment insurance and any other benefits.
To complete line 11900 list the amount shown in box 14 of your T4E slip minus any amount shown in box 18.
Line 13500 replaced line 135 for tax year 2019 and beyond. It lists any self-employment income for the tax year.
For the 2020 and 2021 tax years if you received any COVID-19 assistance for your business, including CEWS, CERS, CRHP, or FHBGP, you must report those amounts in your business income.
Line 14500 replaced line 145 in tax year 2019. It lists all social assistance payments you may have received in the tax year, including payments for food, shelter, or clothing.
You can find this information on your T5007 Statement of Benefits.
Line 12000 replaced line 120 for the tax year 2019 and forward. It lists all dividend income from taxable Canadian corporations during the tax year.
These include all Canadian source dividends received through ownership of shares. There are two types of Canadian sourced dividends, eligible dividends and other than eligible dividends.
Last Updated June 9, 2022
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