Line 31260 - Canada employment amount
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 2025 that you reported on line 10100 of your return, you can claim $1,471 (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.
Completing your return
If you reported employment income in 2025, you can claim whichever amount is less on line 31260 of your return:
