I am employee! Can I claim employment expenses?
Maybe, but probably not. Most workers do not claim expenses against employment income. Claiming some of the most common employment expenses, including for payment of an assistant or for a home office, requires a form from your employer certifying that you meet fairly restrictive conditions, referred to as a T2200. Some other employment expenses, such as for pursuing unpaid wages, do not require this form.
I forgot to claim some expenses! Is it too late?
Probably not. When dealing with personal tax credits and deductions, CRA has a fairly generous policy in allowing taxpayers to amend old tax returns, unless the year has already been subject to a formal audit. You can amend old returns using a “T1 Adjustment”. We would encourage you to be particularly careful in doing so, ad amended claims are reviewed vigorously.
Can I claim child support payments?
No—you cannot claim a deduction for child support payments. If you receive child support payment, you do not pay tax on these amounts, and may also be able to claim a deduction for some expenses in obtaining or protecting a right to support.
Can I claim education credits for textbooks?
No—not for years ending in 2017 or later.
