T1 - Federal Tax guide index by line numbers
Federal Income Tax and Benefit Information - 2025
Before you file
Who has to file a return
Which tax package is for you
Due dates
Penalties and interest
Ways to file your return
Get help doing your taxes
Gather your documents
Completing your return
Step 1 - Identification and other information
Residency information for tax administration agreements
Elections Canada
Foreign property
Step 2 - Total income
- Line 10100 - Employment income
- Line 10105 - Tax-exempt income for emergency services volunteers
- Line 10120 - Commissions included on line 10100
- Line 10130 - Wage-loss replacement contributions
- Line 10400 - Other employment income
- Line 11300 - Old age security (OAS) pension
- Line 11400 - CPP or QPP benefits
- Line 11500 - Other pensions and superannuation
- Line 11600 - Elected split-pension amount
- Line 11700 - Universal child care benefit (UCCB)
- Line 11701 - UCCB amount designated to a dependant
- Line 11900 - Employment insurance and other benefits
- Line 11905 - Employment insurance maternity and parental benefits, and provincial parental insurance plan benefits
- Lines 12000 and 12010 - Taxable amount of dividends from taxable Canadian corporations
- Line 12100 - Interest and other investment income
- Line 12200 - Net partnership income (limited or non-active partners only)
- Line 12500 - Registered disability savings plan (RDSP) income
- Line 12600 - Rental income
- Line 12700 - Taxable capital gains
- Line 12900 - Registered retirement savings plan (RRSP) income
- Line 12905 - Taxable first home savings account (FHSA) income
- Line 12906 - Taxable FHSA income - other
- Line 13000 - Other income
- Line 13010 - Taxable scholarships, fellowships, bursaries, and artists' project grants
- Lines 13499 to 14300 - Self-employment income
- Line 14400 - Workers' compensation benefits
- Line 14500 - Social assistance payments
- Line 14600 - Net federal supplements paid
Step 3 - Net income
- Line 20600 - Pension adjustment
- Line 20700 - Registered pension plan (RPP) deduction
- Line 20800 - RRSP deduction
- Line 20805 - FHSA deduction
- Line 20810 - Pooled registered pension plan (PRPP) employer contributions
- Line 21000 - Deduction for elected split-pension amount
- Line 21200 - Annual union, professional, or like dues
- Line 21300 - Universal child care benefit (UCCB) repayment
- Line 21400 - Child care expenses
- Line 21500 - Disability supports deduction
- Line 21700 - Allowable business investment loss
- Line 21900 - Moving expenses
- Lines 21999 and 22000 - Support payments made
- Line 22100 - Carrying charges, interest expenses, and other expenses
- Line 22200 - Deduction for CPP or QPP contributions on self-employment income and other earnings
- Line 22215 - Deduction for CPP or QPP enhanced contributions on employment income
- Line 22400 - Exploration and development expenses
- Line 22900 - Other employment expenses
- Line 23100 - Clergy residence deduction
- Line 23200 - Other deductions
- Line 23500 - Social benefits repayment
- Line 23600 - Net income
Step 4 - Taxable income
- Line 24400 - Canadian Armed Forces personnel and police deduction
- Line 24900 - Security options deductions
- Line 25000 - Other payments deduction
- Line 25100 - Limited partnership losses of other years
- Line 25200 - Non-capital losses of other years
- Line 25300 - Net capital losses of other years
- Line 25395 - Capital gains deduction for qualifying business transfers or qualifying cooperative conversions
- Line 25400 - Capital gains deduction
- Line 25500 - Northern residents deductions
- Line 25600 - Additional deductions
- Line 26000 - Taxable income
Step 5 - Federal tax
Part A - Federal tax on taxable income
Part B - Federal non-refundable tax credits
- Line 30000 - Basic personal amount
- Line 30100 - Age amount
- Line 30300 - Spouse or common-law partner amount
- Line 30400 - Amount for an eligible dependant
- Line 30425 - Canada caregiver amount for spouse or common law partner, or eligible dependant age 18 or older
- Line 30450 - Canada caregiver amount for other infirm dependants age 18 or older
- Line 30500 - Canada caregiver amount for infirm children under 18 years of age
- Line 30800 - Base CPP or QPP contributions through employment income
- Line 31000 - Base CPP or QPP contributions on self-employment income and other earnings
- Line 31200 - Employment insurance premiums through employment
- Line 31205 - Provincial parental insurance plan (PPIP) premiums paid
- Line 31210 - PPIP premiums payable on employment income
- Line 31217 - Employment insurance premiums on self-employment and other eligible earnings
- Line 31220 - Volunteer firefighters' amount and Line 31240 - Search and rescue volunteers' amount
- Line 31260 - Canada employment amount
- Line 31270 - Home buyers' amount
- Line 31285 - Home accessibility expenses
- Line 31300 - Adoption expenses
- Line 31400 - Pension income amount
- Line 31600 - Disability amount for self
- Line 31800 - Disability amount transferred from a dependant
- Line 31900 - Interest paid on your student loans
- Line 32300 - Your tuition amount
- Line 32400 - Tuition amount transferred from a child or grandchild
- Line 32600 - Amounts transferred from your spouse or common-law partner
- Line 33099 - Medical expenses for self, spouse or common-law partner and your dependent children under 18 years of age
- Line 33199 - Allowable amount of medical expenses for other dependants
- Line 34900 - Donations and gifts
NEW! Line 34990 - Top-up tax credit
Part C - Net federal tax
- Line 40424 - Federal tax on split income
- Line 40425 - Federal dividend tax credit
- Line 40427 - Minimum tax carryover
- Line 40500 - Federal foreign tax credit
- Line 41000 - Federal political contribution tax credit
- Line 41200 - Investment tax credit
- Line 41400 - Labour-sponsored funds tax credit
- Line 41500 - Advanced Canada workers benefit (ACWB)
- Line 41700 - Minimum tax
- Line 41800 - Special taxes
- Line 42000 - Net federal tax
Step 6 - Refund or balance owing
- Line 42100 - CPP contributions payable on self-employment income and other earnings
- Line 42120 - Employment insurance premiums payable on self-employment and other eligible earnings
- Line 42200 - Social benefits repayment
- Line 42800 - Provincial or territorial tax
- Line 43500 - Total payable
- Line 43700 - Total income tax deducted
- Line 43800 - Tax transfer for residents of Quebec
- Line 44000 - Refundable Quebec abatement
- Line 44800 - CPP or QPP overpayment
- Line 45000 - Employment insurance overpayment
- Line 45200 - Refundable medical expense supplement
- Line 45300 - Canada workers benefit (CWB)
- Line 45350 - Canada training credit (CTC)
- Line 45355 - Multigenerational home renovation tax credit (MHRTC)
- Line 45400 - Refund investment tax credit
- Line 45600 - Part XII.2 tax credit
- Line 45700 - Employee and partner GST/HST rebate
- Line 46900 - Eligible educator school supply tax credit
- Line 47555 - Canadian journalism labour tax credit
- Line 47556 - Return of fuel charge proceeds to farmers tax credit
- Line 47600 - Tax paid by instalments
- Line 47900 - Provincial or territorial credits
- Line 48400 - Refund
- Line 48500 - Balance owing
Supporting documents
After you file your return
Notice of assessment
Processing time
Tax reviews
How to change a return
Digital services for individuals
My Account
Receive your CRA mail online
My Payment
For more information
Retirement income summary table