Deductions

Child care expenses are a deduction category with specific Canadian rules, not a general family-benefit payment.

Home office expenses have different Canadian tax treatment for employees and self-employed taxpayers.

Moving expenses are deductible only when a move meets the Canadian tax conditions tied to work, business, or study.

The RRSP deduction reduces income for eligible RRSP contributions up to the taxpayer's available deduction limit.

Union dues are a specific deduction-type amount with tax treatment that differs from ordinary personal spending.