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
  Employment-expense terms for work-related costs that may be deductible on a Canadian return.
  • Home Office Expenses
    Home office expenses have different Canadian tax treatment for employees and self-employed taxpayers.
  • Union Dues
    Union dues are a specific deduction-type amount with tax treatment that differs from ordinary personal spending.
• Personal Deductions
  Personal deduction terms that can reduce net income or taxable income on a Canadian return.
  • Child Care Expenses
    Child care expenses are a deduction category with specific Canadian rules, not a general family-benefit payment.
  • Moving Expenses
    Moving expenses are deductible only when a move meets the Canadian tax conditions tied to work, business, or study.
  • RRSP Deduction
    The RRSP deduction reduces income for eligible RRSP contributions up to the taxpayer's available deduction limit.