Personal Deductions

Personal deductions are amounts that can reduce income before taxable income is calculated.

What Belongs Here

Use this subsection when the question is about a claim that lowers income before tax is calculated, not a credit that reduces tax payable later in the return.

Best Starting Pages

• RRSP Deduction
• Child Care Expenses
• Moving Expenses
• Net Income
• Taxable Income

Practical Reader Path

In practice, readers often move through this subsection in this order:

1. identify the deduction itself
2. understand where it affects net income
3. compare the result with taxable income and tax credits

If you are really asking whether a claim reduces income or reduces tax payable, compare this subsection with Personal Credits.

If the question is really about work-related costs, move to Employment Expenses.

In this section

• 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.