Part B - Federal non-refundable tax credits

These credits reduce the federal tax you have to pay. If the total of these credits is more than the federal tax you have to pay, you will not get a refund for the difference.

Newcomers to Canada and emigrants

If you became or ceased to be a resident of Canada for tax purposes during 2023, you may have to reduce your claim for the amounts on lines 30000, 30100, 30300, 30400, 30425, 30450, 30500, 31800, 32400 and 32600, and in some cases, line 31600 of your return.

For more information, see Pamphlet T4055, Newcomers to Canada, or go to canada.ca/taxes-international.

Amounts for non-resident dependants

In certain limited circumstances, you may be able to claim an amount for certain dependants who live outside Canada if they depended on you for support. For more information, see Income Tax Folio S1-F4-C2, Basic Personal and Dependant Tax Credits.

Attach to your paper return your proof of payment for the support that you provided for your dependants. The proof of payment must include your name, the amount and date of your payments, and the dependant's name and address. If you sent the payments to a guardian, the guardian's name and address must also be on the proof of payment.

If the dependants already have enough income or assistance for a reasonable standard of living in the country where they live, the CRA does not consider them to be dependent upon you for support.

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