Tax credits you might be missing

Tax software can’t claim what you don’t tell it about. These credits and deductions are easy to miss, often because people don’t realize they qualify or that a family member’s expenses count. Most of the credits here are non-refundable: they reduce the tax you owe. A few are refundable, so they can be paid out as part of your refund.

Canada employment amount

If you had employment income and you’re not self-employed, you can claim the Canada employment amount, which recognizes work-related expenses in general. For 2025 you claim the lesser of $1,471 and your employment income.

Medical expenses for the whole family

The rules are more flexible than many people realize:

• Pick your 12 months. You can claim expenses paid in any 12-month period that ends in the tax year, as long as you didn’t claim them the year before.
• Put the family on one return. Expenses for you, your spouse or common-law partner and your children under 18 can be combined and claimed by one of you.
• Let the lower-income spouse claim. Only expenses above the lesser of 3% of net income and $2,834 count, so the spouse with the lower net income often gets a bigger credit.
• Don’t forget other relatives. You can also claim expenses you paid for children 18 or older, grandchildren, and certain other relatives who depended on you. Each one is worked out separately, using that person’s own net income for the threshold.

Expenses paid outside Canada generally count too. You can’t claim any part that was or will be reimbursed, unless the reimbursement is included in someone’s income. If you work, have a low income and have high medical expenses, look at the refundable medical expense supplement as well. See pooling donations and medical expenses.

The disability tax credit

The disability tax credit is a non-refundable credit that helps people with disabilities, or a family member who supports them, pay less income tax. The CRA suggests applying even if you have no taxable income, because approval opens the door to other programs: the registered disability savings plan, the Canada workers benefit disability supplement and the child disability benefit. See the disability tax credit and RDSP basics.

Amounts for people you support

• Amount for an eligible dependant. If you weren’t married or living common-law at any time in the year and you supported a dependant living in your home, you may be able to claim this amount. It doesn’t apply to a child you pay support for, and parents sharing custody have to agree on who claims it.
• Canada caregiver amount. If the dependant you support has an impairment in physical or mental functions, you may also be able to claim a Canada caregiver amount for them.
• Spouse or common-law partner amount. If you supported your spouse or partner and their net income was below the basic personal amount, you can claim this credit. See the personal credit amounts table.

More in credits for caregivers.

Interest on student loans

You can claim the interest you paid on a government student loan, meaning one made under the Canada Student Loans Act, the Canada Student Financial Assistance Act, the Apprentice Loans Act or a similar provincial or territorial law. A few rules:

• Only the borrower can claim it, even if a parent paid the interest, as long as the loan is in your name.
• Interest on other loans doesn’t qualify, including a government student loan that was combined or renegotiated with another loan.
• You can claim interest paid in the year or in any of the previous five years. If you had no tax to pay when you paid it, carry it forward and claim it in any of the next five years. Track these carry-forwards yourself; the CRA doesn’t.

Moving for work or school

If your new home is at least 40 kilometres closer to a new job, business location or full-time post-secondary school, you may be able to deduct moving expenses. Eligible costs can include transportation and storage, travel, up to 15 days of temporary living costs, and the costs of selling your old home or buying the new one. Workers deduct them from income earned at the new location. Students deduct them from the taxable part of their scholarships, bursaries and research grants.

Credits for low-income workers and home buyers

• Canada workers benefit. For people who work and earn a low income. It reduces tax owed and can be paid as part of your refund, with a disability supplement for people approved for the disability tax credit.
• Home buyers’ amount. A non-refundable credit for buying a home. If you, or the relative you bought the home for, are eligible for the disability tax credit, you don’t have to be a first-time buyer. See FHSA and the Home Buyers’ Plan.
• Multigenerational home renovation tax credit. A refundable credit for the cost of renovating a home to create a self-contained secondary unit.

What to do

1. Gather receipts for medical expenses, moving costs and student loan interest before you file.
2. If you have a spouse or partner, work out which of you should claim the medical expenses.
3. If you missed a credit in an earlier year, see common tax-return mistakes for how to fix a past return.