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Line 31260 - Canada employment amount

Federal Line 31260 - Canada employment amount

The Canada employment amount provides general tax recognition of work-related expenses.

For example, if you are a cook who received $35,000 in employment income in 2024 that you reported on line 10100 of your return, you can claim $1,433 (the maximum amount) on line 31260 of your return.

Notes
All income reported on lines 10100 and 10400 is eligible for the Canada employment amount.

Self-employed individuals are not eligible to claim this amount.

If you reported employment income in 2024, you can claim whichever amount is less on line 31260 of your return:

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