Deductions

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

Canadian deductions that reduce income before tax payable is calculated on the return.

Employment-expense terms for work-related costs that may be deductible on a Canadian return.

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.

Personal deduction terms that can reduce net income or taxable income on a Canadian return.

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.