Common adjustments
Here are some tips from our review programs to reduce the number of changes we make to returns each year. For more information, including how to get forms, guides, and other publications about the common adjustments listed below, click on the topic.
No reply received
If you do not send us the information we asked for within the timeframe given in the letter, we will review your claim based on the information we have and may change or deny your claim. This means you will have a balance owing.
Change of address
If you move, let the Canada Revenue Agency (CRA) know your new address as soon as possible to avoid having your mail sent to the old mailing address. If we do not get a reply to our request for information, your claim may be changed or denied, which may result in an amount owing.
Authorize a representative
You may choose to authorize someone to act on your behalf so we can reach out to them if we need additional information.
When you authorize a representative, you are letting that person represent you for income tax matters at the level of authorization you specify, for the tax year or years you indicate. You are responsible for choosing how much and what type of access your representative gets. You may also choose how long they may have access to your information.
What if you are missing information?
Do not wait to send your return because you do not have all your slips or receipts. If you cannot get the missing slip by the filing due date, use your pay stubs or statements to estimate your income as well as any related deductions and credits you may be eligible to claim.
If your return is selected for review, all receipts and documents that we asked for have to be sent to us at that time. If you do not send us the information we asked for within the timeframe given in the letter, we will review your claim based on the information we have and may change or deny your claim.
Documents in a language other than English or French
If any of your documents are in a language other than English or French, we need a copy of the original documents written in the foreign language with an acceptable English or French translation.
To be acceptable, the signatory’s name has to be printed, in the Latin alphabet, and the translation has to meet one of the following conditions:
- be certified by an official with the authority to administer an oath or solemn declaration (commissioner of oaths, notary public, or lawyer) unless it was done by a translator who is a member in good standing of one of the provincial or territorial organizations of translators and interpreters of Canada
- have the seal and signature of an official from the foreign country’s embassy, high commission, or consulate confirming it is a true translation
- have the signature of the Chartered Professional Accountant (CPA) confirming it is a true translation
- have a written statement indicating the profession and the signature of a teacher, professor, or a religious leader confirming it is a true translation
Note
To be acceptable the taxpayer's name cannot be the same as the signatory's.
Moving Expenses - Line 21900 (previously line 219) of the return
You can claim moving expenses if you moved and established a new home to work or to run a business at a new location. You can also claim moving expenses if you moved to be a student in full-time attendance in a post-secondary program at a university, college, or other educational institution.
The new home has to be at least 40 kilometers (by the shortest usual public route) closer to your new work location or school.
Eligible moving expenses may include:
- transportation and storage costs
- travel expenses
- temporary living expenses up to a maximum of 15 days
- the cost of cancelling the lease
- the cost to maintain your old home when vacant up to a maximum of $5,000
- the cost of selling your old home
- the cost of buying your new home
- incidental costs related to your move
Employed or Self-employed
If you moved to a new home to work or run a business at a new location, you can claim eligible moving expenses from the employment or self-employment income you earned at your new work location.
You cannot claim your moving expenses from any other type of income, such as investment income or employment insurance benefits even if you received this income at your new location.
Students
If you were a student enrolled in full-time attendance in a post-secondary program at a university, college or other educational institution you may be able to deduct your moving expenses from the parts of your scholarships, fellowships, bursaries, certain prizes, and research grants that have to be included in your income.
Other deductions - Line 23200 (previously line 232) of the return
Claim on line 23200 (previously line 232) any allowable amounts not deducted on any other line on the return. Specify the deduction you are claiming in the space provided on the return. Attach a note to your paper return if you claim more than one deduction or if you need to explain your deduction in more detail.
Various items that are not deductible, such as funeral expenses, wedding expenses, loans to family members, a loss on the sale of a home, and other similar items, are sometimes claimed in error on this line. These items will be denied.
Northern residents deductions - Line 25500 (previously line 255) of the return
If you lived, on a permanent basis, in a prescribed northern zone or in a prescribed intermediate zone for a continuous period of at least six months, you may be able to claim the northern residents deductions. This period can begin or end in the tax year.
There are two deductions:
- a residency deduction for having lived in a prescribed zone
- a travel deduction for taxable benefits received from your employer (if any) that was included in your income or the portion of the $1,200 standard amount for the person travelling (you or your eligible family member) that was allocated to the trip
For 2021 and later tax years, you will be able to claim a travel deduction for your or your eligible family member's personal travel, even if neither you nor your eligible family member(s) received a taxable travel benefit for that trip.
For 2022 and later tax years, please see the Simplified Northern Resident Travel Deduction (SNRTD) pilot project at canada.ca/lowest-return-airfare for a simpler way to get the lowest return airfare to use on Form T2222, Northern Residents Deductions.
An eligible family member is someone who lived with you at the time of the trip and was one of the following:
- your spouse or common-law partner
- your or your spouse’s or common-law partner’s child under the age of 18
- another individual who is wholly dependent for support on you, your spouse or common-law partner, or both, and who is either:
- your or your spouse’s or common-law partner’s parent or grandparent
- related to you and wholly dependent by reason of mental or physical infirmity
When completing Form T2222, Northern Residents Deductions, you have to clearly indicate the full address or as much information as you can provide about where you resided in a prescribed zone and not simply a post office box number.
You cannot claim the additional residency amount if another person has claimed the basic residency amount for the same period and dwelling.
You do not need to send us detailed receipts for your meal and vehicle expenses if you are using the simplified method to calculate your meals and vehicle expenses. However, if these are the only travel expenses you are claiming, we may ask that you send us documents to support your claim.
Amount for an eligible dependant - Line 30400 of the return (previously line 305 of Schedule 1)
If you were not married or living common-law at any time in the year and were supporting a dependant who was living in your home, you may be able to claim the amount for an eligible dependant at line 30400 (previously line 305).
If you are claiming an amount for an eligible dependant, you must send Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, with your paper return. If you are filing online, have the Schedule 5 completed and ready to send to us if we ask for it.
If you claim this amount for a child under the age of 18, we may ask you to send us proof that you have custody of the child. In a shared custody situation where both parents are eligible to claim the dependant, you both will have to agree on who will make the claim. If you can't agree, neither of you can claim the credit.
As custody arrangements can change, you should send the information we are asking for even if you have sent similar information for another year.
If you had to make support payments for the child being claimed, you are not eligible to claim the amount on line 30400 (previously line 305). For more information on child support obligations and claiming an eligible dependant, see Child custody and the amount for an eligible dependant.
If you claim this amount for a child over 18 years of age, they have to be dependent on you because of an impairment in their physical or mental functions. We may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be.
You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period. For more information, see line 30500.
If you claim this amount for a parent or grandparent, you may be asked to send us proof that they depend on you for support.
Canada caregiver amount - Line 51100 (previously line 5110) of Schedule 5
If the eligible dependant you claimed at line 30400 (previously line 305) was 18 years of age or older and dependant on you because of an impairment in physical or mental functions, you may be able to claim the Canada caregiver amount for your eligible dependant at line 51100 (previously line 5110) of Schedule 5.
We may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be.
If the eligible dependant you claimed at line 30400 (previously line 305) is your or your spouse's or common-law partner's infirm child under 18 years of age, you have to claim the Canada caregiver amount for the dependant at line 30500 on the tax return (previously line 367 of Schedule 1), Canada caregiver amount for infirm children under 18 years of age, and not at line 51100 (previously line 5110) on Schedule 5.
We may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be. For children under 18 years of age, the statement should also show that the child, because of the impairment in physical or mental functions, is, and will likely continue to be, dependent on others for an indefinite duration. Dependent on others means they need much more assistance for their personal needs and care compared to children of the same age.
You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period.
For more information, see line 30500 - Canada caregiver amount for infirm children under 18 years of age.
Line 30400 - Amount for an eligible dependant
Income Tax Folio S1-F4-C1, Basic Personal and Dependant Tax Credits
Tuition fees - Line 32000 (previously line 320) of Schedule 11
Schedule 11, Tuition, Education, and Textbook Amounts, has to be completed and sent with the student's return and not with the return of any individual designated by the student to claim the transfer of tuition, education, and textbook amounts.
In 2019, Form T2202A, Tuition and Enrolment Certificate, was replaced by Form T2202, Tuition and Enrolment Certificate. Form TL11B, Tuition and Enrolment Certificate - Flying School or Club, was eliminated and flying schools or clubs now report on Form T2202 the information previously reported on Form TL11B.
The tuition receipt issued by the educational institution has to clearly show the name and academic level of the course or program, otherwise your claim may be denied.
You have to claim a credit for tuition fees based on the calendar year, not the academic year. Fees that were reimbursed to you or to a parent or spouse or common-law partner on your behalf cannot be claimed unless the reimbursed amount is included in income. Only the eligible tuition fees minus the amount received as a tuition reimbursement can be claimed.
If we ask for supporting documents, make sure you send us the official receipt issued by the educational institution.
Line 32300 - Your tuition, education and textbook amounts
Tuition, education, and textbook amounts transferred from a child - Line 32400 of the return (previously line 324 of Schedule 1)
The maximum amount that can be transferred from each child is $5,000 minus the amount the student needs to bring their tax payable to zero, even if there is still a remaining amount. Tuition, education, and textbook amounts that the student carried forward from a previous year cannot be transferred.
The student has to complete Schedule 11, Tuition, Education, and Textbook Amounts, to calculate the transfer amount.
The student also has to complete the designation area on one of the following forms:
Note
In 2019, Form T2202A, Tuition and Enrolment Certificate, was replaced by Form T2202, Tuition and Enrolment Certificate. Form TL11B, Tuition and Enrolment Certificate - Flying School or Club, was eliminated and flying schools or clubs now report on Form T2202 the information previously reported on Form TL11B.
If we ask for supporting documents, make sure you send us a copy or copies of the official receipt(s) issued by the educational institution for all amounts transferred.
If you are the student's spouse or common-law partner, the transferred amount is claimed at line 36000 (previously line 360) of Schedule 2, Federal Amounts Transferred From Your Spouse or Common-Law Partner.
Line 32400 - Tuition amount transferred from a child
Income Tax Folio S1-F2-C1, Qualifying Student and the Education and Textbook Tax Credits
Medical expenses - Lines 33099 and 33199 of the return (previously lines 330 and 331 of Schedule 1)
Make sure receipts are dated, marked "paid", and clearly show the reason for the payment, the name of the patient for whom the payment was made, and if applicable, the medical practitioner who prescribed or gave the service. We may ask you to send us a breakdown of the type of expenses claimed and all receipts, forms, medical certificates, and other supporting documents related to each expense to support your claim. You cannot include medical expenses for which you were, or will be reimbursed.
Amounts paid for over-the-counter products such as vitamins and supplements cannot be claimed as medical expenses on your tax return, even if they were prescribed by a medical practitioner and recorded by a pharmacist.
Attendant care or care in a facility
Generally, you can claim the entire amount paid for full-time care in a nursing home, school, institution, or other place providing care or care and training. In all other cases, the fees claimed have to be for salaries and wages paid for attendant care services.
If you claimed attendant care expenses paid to a facility other than a nursing home, school, or other place providing care or care and training, we may ask you to send us a detailed breakdown from the facility confirming the amount of wages or salary paid for attendant care services.
Note
There are special rules when claiming the disability amount and attendant care expenses.
Lines 33099 and 33199 - Eligible medical expenses you can claim on your tax return
Income Tax Folio S1-F1-C1, Medical Expense Tax Credit
Guide RC4064, Disability Related Information
Guide RC4065, Medical Expenses
Form T2201, Disability Tax Credit Certificate
What can you claim as medical expenses?
What documents do you need to support your attendant care expenses?
Non-business income tax paid to a foreign country - Line 43100 (previously line 431) of Form T2209, Federal Foreign Tax Credits
You may be asked to send us a copy of different documents to support your claim. The following are some examples of the documents you may be asked to send:
- a completed Form T2209, Federal Foreign Tax Credits
- a notice of assessment or equivalent document from the foreign tax authority
- an account transcript from the IRS (U.S.). Please note that a Tax Return Transcript is not a final tax liability document and therefore it is not acceptable on its own
- a statement from the applicable foreign tax authority showing foreign income and final tax liability
- foreign income slips
- a statement from the employer (if it is a pay as you earn (PAYE) tax system) indicating foreign income and final tax liability
- a foreign tax return and all attachments
If you are unable to send us documents from the applicable foreign tax authority showing your foreign income and final tax liability, we will accept proof of a refund received or payment made to them.
This may be in the form of bank statements, cancelled cheques, or official receipts. All the following information has to be clearly shown:
- the payment was made to or received from the applicable foreign tax authority
- the amount of the payment or refund
- the tax year to which the payment or refund applies
- the date that the amount was paid or received
If you are sending copies of a cancelled cheque, you will need to copy both sides of the cheque.
Note
The proof of payment made or refund received only replaces the requirement for a copy of a notice of assessment or other document from the foreign tax authority. All other supporting documents listed above are still needed to support the claim.
You may have to send information for more than one year if the foreign country’s tax year is not the calendar year (for example, the United Kingdom).
Due to the nature of the supporting documents needed to support your foreign tax credit, CRA has created a pilot project for the pre-assessment and processing review programs that will increase the extension time period to send your reply. If you need additional time to send your supporting documents, contact us at the telephone number found at the bottom of our letter as soon as you can and let us know how much time you need to get all of your documents. The agent can allow an extension depending on your circumstance and based on criteria starting from the reply date on the letter.
Note
Please be advised that a second extension will not be allowed. If a reply is not received by the end of the extension period, we will review the foreign tax credit based on the information available.
Line 40500 - Federal foreign tax credit
Income Tax Folio S5-F2-C, Foreign Tax Credit
Form T2209, Federal Foreign Tax Credits
Property tax or rent paid in Ontario - Part A, Amount paid for principal residence, of Form ON-BEN
Rent does not include condominium fees, board (for example, meals, cleaning, laundry), or utility charges (for example, water, electricity or parking) that you paid, unless these charges are included as part of rent in your rental agreement.
Property tax does not include amounts billed to you by the municipality in the form of user charges (for example, water), common expenses incurred by you if you were a condominium owner, or any property tax interest or penalty that you paid in the year.
If you shared a principal residence with one or more persons other than your spouse or common-law partner, only enter your share of the rent or property tax you paid for the year.
If you lived in a community housing property, or similar subsidized housing facility and your rent receipt does not confirm if property tax was paid, a letter from the administrator of the facility will be needed to confirm the amount you paid for rent and whether the facility paid property taxes. In order to be eligible for the Ontario trillium benefit or Ontario senior homeowners' property tax grant (OSHPTG), rent paid in Ontario has to be paid to an institution or facility that pays full municipal and school taxes.
Note
The Ontario trillium benefit (OTB) is the combined payment of the Ontario energy and property tax credit, the Northern Ontario energy credit, and the Ontario sales tax credit.
If we ask for supporting documents, make sure the official receipts show "paid."
Copies of lease agreements are not accepted as rent receipts.
It’s important to note that any changes to the amounts that you claimed for rent and property taxes could change the calculation of, or the eligibility for, the OTB or OSHPTG.
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