Line 364 - Public transit amount
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You can claim the cost of monthly public transit passes or passes of longer duration such as an annual pass for travel on public transit for 2016. These passes must allow unlimited travel on local buses, streetcars, subways, commuter trains or buses, or local ferries within Canada.
You can also claim the cost of short-term passes if each pass entitles you to unlimited travel for at least 5 consecutive days and you buy enough of these passes for unlimited travel for at least 20 days in any 28-day period.
You can claim the cost of electronic payment cards when you use them to make at least 32 one-way trips over a maximum of 31 consecutive days.
Note
The amount claimed is based on the eligible portion of the cost
related to the use of commuter public transit services in 2016.
Only you or your spouse or common-law partner can claim the cost of transit passes (if these amounts have not already been claimed) for:
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yourself;
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your spouse or common-law partner; and
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your or your spouse's or common-law partner's children who were under 19 years of age on December 31, 2016.
Reimbursement of an eligible expense - You can claim only the part of the amount for which you have not been or will not be reimbursed. However, you can claim the full amount if the reimbursement is reported as income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return.
Supporting documents - Do not send any supporting documents when you file your tax return. Keep them in case we ask to see them later.
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