Deductions for Individuals

The list below shows all the deductions you may be entitled to as an individual.

To see the tax credits you may also be entitled to, click Tax Credits for Individuals.

		Deductions	Topics
10345, 10327, 10360, 10361	Deductions, Seniors, RRSP and PRPP/VRSP, Refunds and repayments	Deduction for a Refund of Unused RRSP or PRPP/VRSP Contributions	RRSP and PRPP/VRSP Refunds and repayments Seniors
10345, 10327, 10361	Deductions, Seniors, Refunds and repayments	Deduction for a Repayment of Amounts Overpaid to You	Refunds and repayments Seniors
10345, 10327	Deductions, Seniors	Deduction for Retirement Income Transferred to Your Spouse	Seniors
10345, 10327, 10355, 10360	Deductions, Seniors, Investments and plans, RRSP and PRPP/VRSP	Deduction for Amounts Transferred to an RPP, an RRSP, a RRIF, a PRPP/VRSP or an Annuity	Investments and plans RRSP and PRPP/VRSP Seniors
10345, 10327, 10355, 10360	Deductions, Seniors, Investments and plans, RRSP and PRPP/VRSP	Deduction for an Amount Already Included in Income (RRSP or RRIF)	Investments and plans RRSP and PRPP/VRSP Seniors
10345, 10329	Deductions, Artists	Deduction for the Purchase of an Income-Averaging Annuity for Artists	Artists
10345, 10329	Deductions, Artists	Deduction for Copyright Income	Artists
10345, 12046	Deductions, Mining property	Deduction for Shares Received in Exchange for Mining Property	Mining property
10345, 10330	Deductions, Employment expenses	Deduction for the Purchase of Tools	Employment expenses
10345, 10330	Deductions, Employment expenses	Deduction for Workers	Employment expenses
10345, 10330	Deductions, Employment expenses	Deduction for Professional Liability Insurance	Employment expenses
10345, 10334, 10330, 10380	Deductions, Members of a partnership, Employment expenses, Foreign specialists	Deduction for Employees of an International Financial Centre (IFC)	Employment expenses Foreign specialists Members of a partnership
10345, 10330	Deductions, Employment expenses	Deduction for an Indian	Employment expenses
10345, 10330	Deductions, Employment expenses	Deduction for Employees of Certain International Organizations	Employment expenses
10345, 10349, 10332, 10330	Deductions, Students and recent graduates, Miscellaneous, Employment expenses	Moving Expenses	Employment expenses Miscellaneous Students and recent graduates
10345, 10332, 10330	Deductions, Miscellaneous, Employment expenses	Deduction for Legal Fees (salary, wages, benefits)	Employment expenses Miscellaneous
10345, 10330	Deductions, Employment expenses	Canadian Forces Personnel and Police Deduction	Employment expenses
10345, 10330	Deductions, Employment expenses	Deduction for Residents of Designated Remote Areas	Employment expenses
10345, 10330	Deductions, Employment expenses	Deduction for Employment Income Earned on a Vessel	Employment expenses
10345, 10330	Deductions, Employment expenses	Deduction for Foreign Farm Workers	Employment expenses
10345, 10330, 10380	Deductions, Employment expenses, Foreign specialists	Deduction for Foreign Professors	Employment expenses Foreign specialists
10345, 10355, 10330	Deductions, Investments and plans, Employment expenses	Registered Pension Plan (RPP) Deduction	Employment expenses Investments and plans
10345, 10330, 10361	Deductions, Employment expenses, Refunds and repayments	Deduction for the Repayment of a Salary, Wages or Wage Loss Replacement Benefits	Employment expenses Refunds and repayments
10345, 10330	Deductions, Employment expenses	Residence Deduction for a Member of the Clergy or a Religious Order	Employment expenses
10345, 10330	Deductions, Employment expenses	Expenses of an Employee Who Earns Commissions	Employment expenses
10345, 10330	Deductions, Employment expenses	Mandatory Expenses of an Employee	Employment expenses
10345, 10330	Deductions, Employment expenses	Expenses of a Salaried Musician	Employment expenses
10345, 10330	Deductions, Employment expenses	Expenses of an Employee of a Transport Business or of an Employee Whose Duties Include Transporting Goods	Employment expenses
10345, 10330	Deductions, Employment expenses	Expenses of a Forestry Worker	Employment expenses
10345, 10330	Deductions, Employment expenses	Other Employment Expenses or Deductions	Employment expenses
10345, 10349	Deductions, Students and recent graduates	Deduction for Scholarships, Bursaries or Similar Financial Assistance	Students and recent graduates
10345, 10349, 10356, 10361	Deductions, Students and recent graduates, Adjustment of deductions, Refunds and repayments	Repayment of a Scholarship, Bursary or Similar Financial Assistance	Adjustment of deductions Refunds and repayments Students and recent graduates
10345, 10349	Deductions, Students and recent graduates	Deduction for Assistance Received for the Payment of Tuition Fees	Students and recent graduates
10345, 12048	Deductions, Forestry	Income-Averaging Deduction for Forest Producers	Forestry
10345, 10332	Deductions, Miscellaneous	Deduction for Share- and Security-Issue Expenses Related to Québec Resources	Miscellaneous
10345, 10332	Deductions, Miscellaneous	Deduction for Québec Exploration Expenses that Give Entitlement to an Additional Deduction	Miscellaneous
10345, 10332	Deductions, Miscellaneous	Deduction for Exploration and Development Expenses	Miscellaneous
10345, 10332, 10334, 10355, 10360	Deductions, Miscellaneous, Members of a partnership, Investments and plans, RRSP and PRPP/VRSP	Carrying Charges and Interest Expenses	Investments and plans Members of a partnership Miscellaneous RRSP and PRPP/VRSP
10345, 10332, 10337, 10352	Deductions, Miscellaneous, Support payments, Parents and future parents	Deduction for Legal Fees (support payments, retiring allowance, notice of objection, appeal)	Miscellaneous Parents and future parents Support payments
10345, 10332, 10355, 10356	Deductions, Miscellaneous, Investments and plans, Adjustment of deductions	Adjustment of Investment Expenses	Adjustment of deductions Investments and plans Miscellaneous
10345, 10332, 10355	Deductions, Miscellaneous, Investments and plans	Carry-Over of the Adjustment of Investment Expenses	Investments and plans Miscellaneous
10345, 10332, 10355	Deductions, Miscellaneous, Investments and plans	Carry-Over of the Adjustment of Other Investment Expenses	Investments and plans Miscellaneous
10345, 10355, 10350	Deductions, Investments and plans, Capital gains and losses	Net Capital Losses from Other Years	Capital gains and losses Investments and plans
10345, 10334, 10355, 10350	Deductions, Members of a partnership, Investments and plans, Capital gains and losses	Business Investment Loss	Capital gains and losses Investments and plans Members of a partnership
10345, 10334, 10354, 10355, 10350	Deductions, Members of a partnership, Fishers and farmers, Investments and plans, Capital gains and losses	Non-Capital Losses from Other Years	Capital gains and losses Fishers and farmers Investments and plans Members of a partnership
10345, 10334, 10354, 10355, 10350	Deductions, Members of a partnership, Fishers and farmers, Investments and plans, Capital gains and losses	Capital Gains Deduction	Capital gains and losses Fishers and farmers Investments and plans Members of a partnership
10345, 10334, 10355	Deductions, Members of a partnership, Investments and plans	Deduction for Patronage Dividends Received from a Cooperative	Investments and plans Members of a partnership
10345, 10337, 10352, 10356	Deductions, Support payments, Parents and future parents, Adjustment of deductions	Support-Payment Arrears	Adjustment of deductions Parents and future parents Support payments
10345, 10337, 10352	Deductions, Support payments, Parents and future parents	Support Payments Made (Deductible Amount)	Parents and future parents Support payments
10345, 10352, 10361	Deductions, Parents and future parents, Refunds and repayments	Deduction for a Repayment of Support	Parents and future parents Refunds and repayments
10345, 10352, 10361	Deductions, Parents and future parents, Refunds and repayments	Deduction for the Repayment of a QESI Amount	Parents and future parents Refunds and repayments
10345, 10352, 10361	Deductions, Parents and future parents, Refunds and repayments	Deduction for a Repayment of the Universal Child Care Benefit	Parents and future parents Refunds and repayments
10345, 10337, 10356, 10361	Deductions, Support payments, Adjustment of deductions, Refunds and repayments	Repayment of Support	Adjustment of deductions Refunds and repayments Support payments
10345, 12054	Deductions, Disabled individuals	Disability Supports Deduction	Disabled individuals
10345, 10355	Deductions, Investments and plans	Deduction for the Cooperative Investment Plan (CIP)	Investments and plans
10345, 10355, 10360	Deductions, Investments and plans, RRSP and PRPP/VRSP	Deduction for Amounts Transferred to a Registered Disability Savings Plan (RDSP)	Investments and plans RRSP and PRPP/VRSP
10345, 10355	Deductions, Investments and plans	Security Option Deduction	Investments and plans
10345, 10355, 10360	Deductions, Investments and plans, RRSP and PRPP/VRSP	RRSP or PRPP/VRSP Deduction	Investments and plans RRSP and PRPP/VRSP
10345, 10355, 10360	Deductions, Investments and plans, RRSP and PRPP/VRSP	Deduction for a Loss in the Value of Investments in an RRSP, a RRIF or a PRPP/VRSP	Investments and plans RRSP and PRPP/VRSP
10345, 10355, 10356	Deductions, Investments and plans, Adjustment of deductions	Adjustment of Other Investment Expenses	Adjustment of deductions Investments and plans
10345, 10355	Deductions, Investments and plans	Additional Deduction for Québec Resources	Investments and plans
10345, 10356	Deductions, Adjustment of deductions	Income Averaging for Forest Producers	Adjustment of deductions
10345, 10356, 10361	Deductions, Adjustment of deductions, Refunds and repayments	Repayment of Social Assistance Payments or Similar Financial Assistance	Adjustment of deductions Refunds and repayments
10345, 10356, 10361	Deductions, Adjustment of deductions, Refunds and repayments	Repayment of an Amount Included in Your Income for a Previous Year and Deducted from Your Taxable Income for that Year	Adjustment of deductions Refunds and repayments
10345, 10356, 10361	Deductions, Adjustment of deductions, Refunds and repayments	Repayment of Net Federal Supplements or Income Replacement Indemnities	Adjustment of deductions Refunds and repayments
10345, 10356	Deductions, Adjustment of deductions	Recovery of Deductions for Patronage Dividends Received from a Cooperative	Adjustment of deductions
10345, 10361	Deductions, Refunds and repayments	Deduction for a Social Benefits Repayment	Refunds and repayments
10345, 10361	Deductions, Refunds and repayments	Deduction for a Repayment of Income from a Registered Disability Savings Plan (RDSP)	Refunds and repayments
10345, 12050	Deductions, Income, contributions and premiums	Deductions for Certain Income	Income, contributions and premiums
10345, 12050	Deductions, Income, contributions and premiums	Deduction for Amounts Contributed to the Québec Pension Plan (QPP) and the Québec Parental Insurance Plan (QPIP) on Income from Self-Employment	Income, contributions and premiums
10345, 12050	Deductions, Income, contributions and premiums	Deduction for Income Exempt Under a Tax Treaty	Income, contributions and premiums
10345, 10380	Deductions, Foreign specialists	Deduction for Foreign Researchers on a Post-Doctoral Internship	Foreign specialists
10345, 10380	Deductions, Foreign specialists	Deduction for Foreign Experts	Foreign specialists
10345, 10380	Deductions, Foreign specialists	Deduction for Foreign Researchers	Foreign specialists
10345, 10380	Deductions, Foreign specialists	Deduction for Foreign Producers or Foreign Individuals Holding a Key Position in a Foreign Production Filmed in Québec	Foreign specialists
10345, 10380	Deductions, Foreign specialists	Deduction for Foreign Specialists	Foreign specialists