Deductions

Deductions reduce income at an earlier stage of the tax calculation than most credits do.

Use This Section When

• you want to understand what lowers income before tax is calculated
• you are comparing an RRSP deduction with a credit or benefit
• you need to see how a deduction affects net income and taxable income

Start Here

• RRSP Deduction
• Child Care Expenses
• Home Office Expenses
• Net Income
• Taxable Income

Browse This Section

• Personal Deductions
• Employment Expenses

What Belongs Here

This section covers claims that reduce income before tax is calculated, including RRSP deductions and other Canada-specific deduction topics such as employment expenses, moving expenses, and child care expenses.

Related Sections

• Tax Credits and Benefits
• Retirement and Registered Accounts
• Income Tax Basics

In this section

• Employment Expenses
  Start with the Canadian deduction terms that appear when work-related costs may reduce income on a return.
  • Home Office Expenses
    Learn what home office expenses mean in Canadian tax context and why employee and self-employed treatment are not identical.
  • Union Dues
    Learn why union dues can matter on a Canadian return and how they differ from most personal spending.
• Personal Deductions
  Start with personal deductions that commonly affect net income on a Canadian return.
  • Child Care Expenses
    Learn what child care expenses mean in Canadian tax context and why they are a deduction rather than a family benefit payment.
  • Moving Expenses
    Learn what moving expenses mean in Canadian tax context and why only certain moves create a deduction question.
  • RRSP Deduction
    Learn what an RRSP deduction is in Canada and how it can reduce income reported on a personal return.