• § You claim this if you supported your spouse and his/her NI is less than $11,809
• § Only one of the spouses can claim this amount

Claim this amount if, at any time in the year, you met all of the following conditions:

• You did not have a spouse or common-law partner or, if you did, you were not living with, supporting, or being supported by that person
• You supported a dependant in 2018
  
  • Dependent must be:
    
    • your parent or grandparent by blood, marriage, or adoption
    • your child, grandchild, brother, or sister, by blood, marriage, or adoption and under 18 years of age or has a physical or mental  impairment
  • You lived with the dependant in a home that you maintained. You cannot claim this for a person who was only visiting you.

In addition, at the time you met the above conditions, the dependant must also have been either:

• your parent or grandparent by blood, marriage, common-law partnership, or adoption; or
• your child, grandchild, brother, or sister, by blood, marriage, common-law partnership, or adoption and under 18 years of age or had an impairment in physical or mental functions.

• Anyone who makes a contribution to the CPP/QPP can claim an amount that is the lesser of:
  
  • Amount of CPP/QPP contributed (see T4 slip); and
  • $2,593.80

• You can claim half of the total of your Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions
• This is done through schedule 8

• Anyone who made an EI contribution can claim an amount that is the lesser of:
  
  • EI Premiums paid (see T4 slip); and
  • $858.22

 If you reported employment income in 2018, you can claim the lesser of:

• $1,195; and
• Employment income

You can claim an amount of $5,000 for the purchase of a qualifying home if both of the following apply:

• you or your spouse or common-law partner acquired a qualifying home; and
• you did not live in another home owned by you or your spouse or common-law partner in the year of acquisition or in any of the four preceding years (first-time home buyer).

The home must be in Canada and it must be under your name or your spouse’s name

Lesser of

a) Eligible adoption expense;

b) $15,670

You can claim up to $2,000 if you reported:

• Eligible annuity and/or pension income (i.e. annuities, RRIF, pensions from other countries)
• Eligible elected split-pension amount
• Annuity payments from RRSP, only if you were 65 years of age or older on December 31, 2018, or you received the payments because of the death of your spouse or common-law partner

Lesser of

a) pension income;

b) $2,000

• Repealed in 2017 Budget

 Caregiver Amount, Infirm Dependant Amount, and Family Caregiver Amount, and replaced with the new Canada Caregiver Credit.

Repealed in 2017 Budget

The Canada Caregiver Credit amount is $6,986.

You may be able to claim the CCC if you support your spouse or common-law partner with a physical or mental impairment.

You may also be able to claim the CCC for one or more of the following individuals if they depend on you for support because of a physical or mental impairment:

• your or your spouse’s or common-law partner’s child or grandchild
• your or your spouse’s or common-law partner’s parent, grandparent, brother, sister, uncle, aunt, niece, or nephew (if resident in Canada at any time in the year)

An individual is considered to depend on you for support if they rely on you to regularly and consistently provide them with some or all of the basic necessities of life, such as food, shelter and clothing. 

• A person with a severe and prolonged impairment in physical or mental functions can claim this
• This person would have trouble doing basic things such as walking, feeding, dressing, hearing, speaking, seeing, mental functions for daily life

If over 18: claim $8,235

• If a dependent is eligible for the disability amount, and does not need to use all of it up; he or she can transfer the amount to you

• You can carry forward any unused amounts of interest paid for any of the next five years
• Claim the amount you paid (no maximum amount)
• This only applies to interest paid to the government (i.e. OSAP)

Tuition Amount

• You cannot claim the tuition amount on your tax certificate if any of the following applies to you:
  
  • the fees were paid or reimbursed by your employer or parent’s employer, where the amount is not included in your or your parent’s income;
  • the fees were paid by a federal, provincial, or territorial job training program, where the amount is not included in your income;
  • the fees were paid under a federal program to help athletes, where the payment or reimbursement has not been included in your income.

• You may be able to claim all or part of the following amounts if your  spouse/CL partner did not need the whole amount to reduce his or her federal tax to zero:
  
  • the age amount if your spouse or common-law partner was ≥ 65 years of age;
  • the child amount;
  • the pension income amount;
  • the disability amount (for self); and
  • tuition

You can claim the total eligible medical expenses you or your spouse or common-law partner paid for:

• yourself;
• your spouse or common-law partner; and
• children 18 or younger
• example: dental services, bathroom aids, cancer treatment, prescription drugs
• you can claim medical expenses paid over any 12 month period that ends anytime in the current tax year 
• Tax Tip – compare the tax savings of both spouses before deciding who should claim this credit

You can claim the following if made to registered charities:

1. donations made by December 31 of the applicable tax year;
2. any unclaimed donations made in the previous five years; and
3. any unclaimed donations made by your spouse or common-law partner in the year or in the previous five years.

The maximum amount allowed to be claimed is 75% of Net Income

There will be no Taxable Capital Gains (TCG) on stocks donated to charities (note that there will be a Capital Gain; however the inclusion rate for tax purposes will be 0% rather than the normal 50% thus making TCG=$NIL)

Unused Donations can be carried forward for 5 years

Donation Credit (note – not the base amount) = 15% * first  $200 of donations + 29% * remaining amount of donations

Maximum donations you are allowed to claim for the credit = 75% of Net Income

i.e. suppose 75% of NI = $20,000; and you made donations of $30,000

you would only use $20,000 for the calculation ; apply 15% to $200; and 29% to (18,800)

the remaining unused $10,000 can be carried forward for 5 years.